Sweden

In Sweden, the capital gains tax rate differs for corporate and individual taxpayers. While corporate capital gains tax details are referred to the country's corporate tax summary, individuals face a fixed capital gains tax rate of 30%. This applies to various forms of personal investments and asset sales, ensuring that individuals contribute a portion of their profits from these financial gains to the state.

The headline corporate income tax (CIT) rate in Sweden is set at 20.6%. The tax filing deadlines and due dates depend on the company's fiscal year. For calendar year taxpayers, returns are due by July 1, with final payments due 90 days after the tax assessment. Additionally, Swedish companies are required to make CIT payments in monthly installments, promoting a consistent flow of tax revenue throughout the fiscal year.

Pillar Two (Global Minimum Tax): Sweden adopted Pillar Two legislation on 13 December 2023, effective 1 January 2024 (IIR) and 1 January 2025 (UTPR). QDMTT is also implemented. Top-up tax applies to multinational groups with consolidated revenue over EUR 750 million.

Sweden applies municipal income tax averaging 32% for residents, plus 20% national income tax on taxable income above SEK 643,000. Non-residents working for a Swedish employer pay a flat 22.5% at source (SINK) from 1 January 2026 and 20% from 1 January 2027. The due dates for personal income tax returns fall on May 2; final tax falls due 90 days after the final tax bill, and paying by 14 February avoids interest. While residents contribute on a sliding scale that factors in municipal levies, non-residents pay a flat rate, providing a simplified system for international taxpayers.

Sweden follows the European Union VAT system with a general VAT rate of 25% applied to most goods and services. There are reduced VAT rates for specific goods such as food (6% from 1 April 2026 to 31 December 2027, 12% again from 1 January 2028; restaurant and catering services stay at 12%) and cultural services (6%). Companies must file VAT returns either monthly or quarterly, depending on their annual turnover. Recent e-commerce rules also require businesses selling to consumers in other EU countries to adhere to new VAT reporting thresholds and platforms, ensuring compliance within the single market.

In Sweden, the real estate tax on business premises is set at 1% of the property’s tax assessment value. For industrial properties, the tax rate is lower at 0.5%. These rates apply to properties used for business and industrial purposes, with variations for special categories of property to accommodate different types of real estate in the Swedish market.