Sweden vs Marshall Islands
Corporate Tax Comparison
Time of Update: Sweden: 4/04/2026 / Marshall Islands: 4/06/2026
Compare Sweden and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Sweden vs Marshall Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Sweden
Marshall Islands
General CIT Rate:
20.6
General CIT Rate:
Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/
CIT Return Due Date:
The expiration date depends on the month when the fiscal year ends (for calendar year taxpayers, it's July 1st).
CIT Return Due Date:
N/A for non resident companies
CIT Payment Due Date:
90 days after evaluation.
CIT Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
Monthly installments.
CIT Estimated Payment Due Date:
N/A for non resident companies
Withholding Tax (WHT)
Sweden
Marshall Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Sweden
Marshall Islands
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Sweden
Marshall Islands
Composite Effective Average Tax Rate:
19.55%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
17.12%
Composite Effective Marginal Tax Rate:
