Corporate Tax Comparison

Denmark vs Sweden

Compare Denmark and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Denmark: 4/05/2026 · Sweden: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Denmark

Sweden

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Denmark: 4/05/2026 · Sweden: 4/04/2026

Corporate Income Tax (CIT)

Denmark

Sweden

General CIT Rate:

20.6

CIT Return Due Date:

In general, six months after the end of the fiscal year.

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:

Income for the next fiscal year was received on November 20th.

CIT Payment Due Date:

90 days after evaluation.

CIT Estimated Payment Due Date:

Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.

CIT Estimated Payment Due Date:

Monthly installments.

Withholding Tax (WHT)

Denmark

Sweden

Resident Withholding Tax (Dividend/Interest/Royalty):

0/27/22

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

27/27/22

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/0/20.6

Value-Added Tax (VAT)

Denmark

Sweden

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Denmark

Sweden

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Return on capital of Swedish companies is in the tax summary.

Effective Tax Rate (ETR)

Denmark

Sweden

Composite Effective Average Tax Rate:

20.36%

Composite Effective Average Tax Rate:

19.55%

Composite Effective Marginal Tax Rate:

14.22%

Composite Effective Marginal Tax Rate:

17.12%

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