🇸🇪 Sweden
SE / SWE #55
Nomad Score
63.0
Cities
22
Region
European Union,
Scandinavia,
Nordic Countries,
Arctic Circle,
Tech Startup Ecosystems,
Remote Work Friendly Countries,
Coworking Hotspots,
Europe,
Europe,
Northern Europe
Currency
SEK
🇸🇪 SWEDEN TAX PROFILE
Data year: 2025
Tax System
Worldwide
Municipal tax ~32% (flat) + national tax 20% above threshold. No separate capital gains brackets.
Municipal tax ~32% (flat) + national tax 20% above threshold. No separate capital gains brackets.
Top PIT Rate
52.0%
Corporate Tax Rate
20.6%
Moms
25.0%
Capital Gains Tax
30.0%
30% flat on capital income. Losses deductible at 70%. Listed shares: 30% on gains.
30% flat on capital income. Losses deductible at 70%. Listed shares: 30% on gains.
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
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| SEK 0 | SEK 614,000 | 32.0% | -- |
| SEK 614,000 | and above | 52.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if habitually residing in Sweden, or staying for a continuous period of 6+ months
Exit Tax
Yes
10-year extended tax liability on certain capital gains after emigration
10-year extended tax liability on certain capital gains after emigration
CFC Rules
Yes
CFC rules if entity taxed at less than 55% of Swedish rate and is in a listed jurisdiction
CFC rules if entity taxed at less than 55% of Swedish rate and is in a listed jurisdiction
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
May 2
📚 SOURCES
-
PwC Sweden Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, VAT, social security
🔗 RELATED
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