Sweden vs Australia
Corporate Tax Comparison
Time of Update: Sweden: 4/04/2026 / Australia: 3/24/2026
Compare Sweden and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Sweden vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Sweden
Australia
General CIT Rate:
20.6
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
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:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
90 days after evaluation.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
Monthly installments.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Sweden
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Sweden
Australia
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Sweden
Australia
Composite Effective Average Tax Rate:
19.55%
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
17.12%
Composite Effective Marginal Tax Rate:
28.56%
