- Income tax brackets updated
SE
Sweden
SE · SWE · #55 · 20 cities
Nomad score
62/100
Compare
Top income tax
52.0%
Worldwide system
Corporate tax
20.6%
Moms
25.0%
standard rate
Tax residency
183 days
82 tax treaties
Sweden tax profile
Data year: 2026
- Tax system
- Worldwide Residents taxed on worldwide income. Earned income combines municipal tax (national average about 32%) with 20% state tax on taxable earned income above SEK 643,000 (2026 skiktgräns after basic deduction). Capital income generally uses a separate 30% schedule.
- Top PIT rate
- 52.0%
- Corporate tax rate
- 20.6%
- Moms
- 25.0%
- Capital gains tax
- 30.0% 30% flat on most investment income and listed shares (70% of losses deductible). Private real estate net gains often taxed at 22%. Unlisted shares: 25% effective rate (5/6 of gain taxable at 30%).
- Social security (employee)
- 7.0%
- Social security (employer)
- 31.4%
- Dividend withholding
- 30.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 82
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| SEK 0 | SEK 643,000 | 32.0% |
| SEK 643,000 | and above | 52.0% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident with a permanent home in Sweden, a continuous stay over six months (temporary absences ignored), or essential ties after prior residence. Swedish citizens and long-term residents can remain deemed resident for up to five years after emigration unless ties are broken. Proposed day-count tests (160/120 days) are not in force.
- Exit tax
- Yes Extended liability on certain capital gains (including Swedish shares) for up to ten years after leaving; many treaties shorten the period.
- CFC rules
- Yes Swedish residents taxed on low-taxed foreign companies (generally below 11.33% effective rate, i.e. 55% of Swedish CIT) with at least 25% direct or indirect holding, subject to whitelist and EEA active-business exceptions.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 2
Sources
- Skatteverket — belopp och procent inkomstår 2026 (accessed Oct 9, 2026) Skiktgräns 643 000, statlig inkomstskatt 20%, bolagsskatt 20,6%, kapital 30%, arbetsgivaravgift 31,42%, allmän pensionsavgift 7% (max 47 100 kr), moms 25%, SINK 22,5%
- Skatteverket — belopp och procent 2026 kort version (accessed Oct 9, 2026) 2026 headline amounts cross-check
- PwC Sweden Tax Summary (accessed Oct 9, 2026) PIT bands (average municipal 32%), CIT, VAT, social security, SINK, residency, exit tax, CFC, filing