Sweden Corporate Income Tax
Detailed corporate income tax rates and rules for Sweden in 2026.
Sweden levies corporate income tax (bolagsskatt) at a flat rate of 20.6% on taxable profits. This rate is competitive by European standards. Sweden does not levy separate local or regional corporate taxes. The participation exemption applies to dividends and capital gains from business-related shares (näringsbetingade andelar), typically shareholdings of 10% or more held for at least one year.
Standard Rate
20.6%
Additional Notes
Sweden has implemented interest deduction limitation rules restricting deductions for net interest expenses to 30% of EBITDA (with a threshold of SEK 5 million). Tax losses can be carried forward indefinitely but cannot be carried back. Group contributions (koncernbidrag) allow Swedish companies in the same group to transfer taxable income between entities. Sweden also applies CFC rules and transfer pricing regulations aligned with OECD guidelines.
How Sweden Corporate Tax compares
Sweden’s corporate tax rate of 20.6% is the 126th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
