Sweden vs Denmark
Corporate Tax Comparison
Time of Update: Sweden: 4/04/2026 / Denmark: 4/05/2026
Compare Sweden and Denmark corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Sweden vs Denmark Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Sweden
Denmark
General CIT Rate:
20.6
General CIT Rate:
22
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:
In general, six months after the end of the fiscal year.
CIT Payment Due Date:
90 days after evaluation.
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Estimated Payment Due Date:
Monthly installments.
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.
Withholding Tax (WHT)
Sweden
Denmark
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Sweden
Denmark
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Sweden
Denmark
Composite Effective Average Tax Rate:
19.55%
Composite Effective Average Tax Rate:
20.36%
Composite Effective Marginal Tax Rate:
17.12%
Composite Effective Marginal Tax Rate:
14.22%
