Europe · Tax guide
Sweden
Sweden taxes company profits at 20.6%, charges VAT (moms) at 25%, levies employer social security contributions of 31.42% on salaries, and applies the global minimum tax. Taxes are administered by the Swedish Tax Agency (Skatteverket).
At a glance
- Corporate income tax
- 20.6%
- VAT (moms)
- 25%
- Employer contributions
- 31.42%
- Dividend withholding
- 30%
- Stamp duty (companies)
- 4.25%
- Global minimum tax
- 15%
Flat rate
Reduced rates 12% and 6%
On top of gross salaries
Before treaty relief
On property bought by a company
Groups with revenue of €750 million or more
Corporate income tax
Companies (aktiebolag) pay a flat 20.6% on taxable profits, and can set aside part of their profit in a tax allocation reserve to defer tax. Preliminary tax is paid monthly through the tax account and the annual return is filed after the year-end.
VAT (moms)
VAT is charged at 25%, with reduced rates of 12% and 6% for items such as food and hotels, and books and passenger transport. Businesses with turnover below SEK 120,000 can stay exempt. Returns are monthly, quarterly or annual depending on turnover.
Employers
Employers withhold preliminary income tax from salaries and pay employer contributions of 31.42%, reported monthly in the employer declaration (arbetsgivardeklaration) by the 12th of the following month.
Withholding tax and the global minimum tax
Dividends paid to non-residents carry 30% coupon tax (kupongskatt), reduced by treaties and removed for qualifying EU parent companies. Interest and royalties are generally not subject to withholding tax.
Groups with revenue of €750 million or more are subject to the global minimum tax at 15%.
Property
Companies buying property pay stamp duty of 4.25% of the price; individuals pay a lower rate.
Key dates
- By the 12th of each monthEmployer declaration and payment of withheld tax and contributions
- Monthly, quarterly or annuallyVAT return, depending on turnover
- After the year-endAnnual income tax return (Inkomstdeklaration 2)
Figures and sources
9 figures- Corporate income tax rate20.6%Checked against the official source
- VAT (moms) standard rate25%Checked against the official source
- Employer social security contributions (arbetsgivaravgifter)31.42%Checked against the official source
- VAT reduced rates12% and 6%Checked against the official source
- Withholding tax on dividends to non-residents (kupongskatt, before treaty relief)30%Checked against the official source
- Stamp duty on property bought by a company4.25%Checked against the official source
- Global minimum tax rate15%Checked against the official source
- Group revenue for the global minimum tax€750 millionChecked against the official source
- Turnover below which a business can stay VAT-exempt (2026)SEK 120,000Checked against the official source
Indicative only. This assessment is a high-level overview of tax obligations in Sweden based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Swedish authorised tax adviser before making compliance decisions.