Search Info
SE
Sweden
Doing Business
Sweden Business Guide
Sweden offers a highly innovative economy with leadership in cleantech, fintech, and life sciences, a highly skilled English-proficient workforce, and a transparent Nordic business environment.
Learn More
Sweden Business GuideSE
Sweden
Corporate Income Tax
Sweden Tax Brief
Sweden has a general corporate income tax rate of 20.6%, with monthly estimated payments due and a 90-day payment deadline after evaluation. The expiration date for filing corporate income tax returns…
Learn More
Sweden Tax BriefGeneral CIT Rate
20.6
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 Payment Due Date
90 days after evaluation.
Estimated Payment Due Date
Monthly installments.
Resident WHT (Dividend/Interest/Royalty)
0/0/0
Non-Resident WHT (Dividend/Interest/Royalty)
30/0/20.6
General Capital Gain Tax Rate
Return on capital of Swedish companies is in the tax summary.
Composite Effective Average Tax Rate
19.55%
Composite Effective Marginal Tax Rate
17.12%
SE
Sweden
Value-Added Tax
Sweden GENERAL VAT RATE
25%
GENERAL VAT RATE FOR SWEDEN
SE
Sweden
Value-Added Tax
Sweden Sweden
25%
Standard VAT for Sweden
SE
Sweden
Legal Entity Types
Sweden AB
Aktiebolag
AB is the most common form of legal entity in Sweden, and also the most popular. It can be owned by one or more persons, and the shareholders can be individuals or legal entities. The liability of the…
Learn More
Sweden ABOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
See Memo
Local Secretaries Not Mandatory
Negative
Minimum Registered Capital Requirement
<ol><li>Starting from 25,000 Swedish kronor.</li></ol>
Capital Injection Not Required
See Memo
Capital Injection Requirement
1. It is necessary to actually pay 100% of the registered capital after the establishment of the company and before the end of the company's fiscal year. The fiscal year usually runs from January 1st to December 31st.
SE
Sweden
Legal Entity Types
Sweden KB
Kommanditbolag
KB is a legal entity in Sweden, known as Kommanditbolag. It is a form of combined ownership, composed of two or more forms of ownership. KB requires at least one shareholder and at least one director.…
Learn More
Sweden KBOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
No fixated requirements
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
Argentina - Español
Chile - Español
Colombia - Español
Costa Rica - Español
España - Español
Estados Unidos - Español
Global - Español
Mexico - Español
Panama - Español
Peru - Español
Union Europea - Español
中国内地 - 简体中文
新加坡 - 简体中文
泰国 - 简体中文
澳大利亚 - 简体中文
马来西亚 - 简体中文
澳門特區 - 繁體中文
香港特區 - 繁體中文
