Sweden corporate taxes
Sweden (EU, but outside the euro — thresholds are in kronor) taxes company profit at 20.6%. VAT is 25%, personal income combines a municipal tax (about 32%) with a 20% state tax on higher earnings, and employers pay a flat 31.42% social charge with no ceiling. Filing runs through Skatteverket; annual reports go to Bolagsverket.
Currency SEK (kr)Tax year Calendar year (or chosen financial year)EU member stateLast reviewed 2026-07-12
20.6%
Corporate income tax
Flat rate
25%
VAT standard rate
Reduced: 12% and 6%
~32% + 20%
Income tax
Municipal + state on high pay
30%
Dividend/capital tax
Capital income (20% under 3:12)
31.42%
Social — employer
No ceiling
30%
Dividend WHT (non-resident)
0% EU/treaty
Company forms & registration
A company registers with Bolagsverket, which requires a bank certificate for the deposited share capital; beneficial owners are filed with Bolagsverket’s register.
| Main legal forms | AB (aktiebolag, private/public limited), enskild firma (sole trader)[3][8]The private AB is the default choice for most businesses. |
|---|---|
| Minimum share capital — AB | SEK 25,000 (public: SEK 500,000)[3][8]Lowered from SEK 50,000 in 2020. |
| Registers a new employer meets | Bolagsverket (incorporation, UBO) → Skatteverket (F-tax, VAT, employer)[8][4] |
Other statutory requirements
Obligations beyond filing a tax return that every operating company must satisfy.
| Beneficial owners (verklig huvudman) | A person controlling more than 25% of votes[8]Filed with Bolagsverket’s beneficial-ownership register. |
|---|---|
| Annual report filing | Filed with Bolagsverket within 7 months of year end[8]Late filing draws fees from SEK 5,000; more than 11 months late risks compulsory liquidation. |
| E-invoicing | Mandatory for the public sector (Peppol); B2B voluntary[9] |
| Document retention | 7 years[4] |
Corporate income tax (bolagsskatt)
| Rate | 20.6%[1][4]A proposed cut to 20% was dropped from the 2026 budget. |
|---|---|
| Tax allocation reserve | Up to 25% of profit, deferred[1]A periodiseringsfond defers up to 25% of profit; each year’s reserve is reversed within six years. |
| Return & preliminary tax | Income return depends on year end; preliminary tax monthly[4]Income Tax Return 2 is due about 7 months after year end (early August for a calendar year). Preliminary tax is paid in equal monthly instalments on the 12th. |
Withholding taxes & dividends
| Dividends to non-residents | 30% (kupongskatt)[6]Reduced or 0% under a tax treaty, the EU parent-subsidiary rules (≥10% corporate holder) or for business-related shares. |
|---|---|
| Interest & royalties | No withholding tax[6]Sweden levies no withholding on interest; royalties are taxed as business income (typically via a permanent establishment). |
| Dividends & capital of residents | 30% (20% under the 3:12 rules)[1]Individuals are taxed at 30% on capital income; owners of close companies use the 3:12 rules, where dividends within an annual allowance are taxed at 20% (rules reformed from 2026). |
VAT (moms)
| Standard rate | 25%[2][5] |
|---|---|
| Reduced rates | 12% and 6%[2][5]12%: food, restaurants, hotels. 6%: books, newspapers, passenger transport, cultural and sporting events. 0% for exports and intra-EU supplies. Food is temporarily cut from 12% to 6% (April 2026 – December 2027). |
| Registration threshold | SEK 120,000[5]Raised from SEK 80,000 in 2025; non-established businesses register before the first sale. |
| VAT return | Monthly, quarterly or annual by turnover[5]Monthly above SEK 40m (by the 26th), quarterly below, annual up to SEK 1m. |
Payroll: income tax & social contributions
Income tax is mostly a municipal tax; a 20% state tax applies to higher earnings. The employer withholds tax and pays a flat social charge with no ceiling.
| Income tax | ~32% municipal + 20% state[7]The municipal rate averages 32.38%; a 20% state tax applies to earned income above SEK 643,000 (2026). |
|---|---|
| Employer social contributions | 31.42% of gross[7]No ceiling; reduced rates apply for young and older workers. |
| Minimum wage | No statutory minimum[7]Pay floors are set by collective agreements covering most of the workforce. |
| Reporting | Employer declaration (AGI) monthly by the 12th[7]Reported per employee; withheld tax and contributions are paid on the same date. |
Other taxes companies meet
Accounting & financial statements
Forms & filings
Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.
| Form | What it is | Who files | Frequency | Deadline | Filed with |
|---|---|---|---|---|---|
INK2 | Corporate income tax return[4] | Companies | annual | About 7 months after year end | SkatteverketSkatteverket |
F-skatt | Preliminary tax[4] | Companies | monthly | 12th of each month | SkatteverketSkatteverket |
Momsdeklaration | VAT return[5] | VAT-registered persons | monthly | Monthly by the 26th (or quarterly/annual) | SkatteverketSkatteverket |
AGI | Employer declaration (per employee)[7] | All employers | monthly | 12th of the following month | SkatteverketSkatteverket |
Årsredovisning | Annual report[8] | AB companies | annual | Within 7 months of year end | BolagsverketBolagsverket |
Verklig huvudman | Beneficial owner registration[8] | All companies | per event | On formation and on change | BolagsverketBolagsverket |
Compliance calendar
The same filings grouped by rhythm — what recurs when.
monthly
F-skatt12th of each monthMomsdeklarationMonthly by the 26th (or quarterly/annual)AGI12th of the following month
annual
INK2About 7 months after year endÅrsredovisningWithin 7 months of year end
per event
Verklig huvudmanOn formation and on change
Sources
Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.