Sweden vs Japan
Corporate Tax Comparison
Time of Update: Sweden: 4/04/2026 / Japan: 4/03/2026
Compare Sweden and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Sweden vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Sweden
Japan
General CIT Rate:
20.6
General CIT Rate:
23.2
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:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
90 days after evaluation.
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
Monthly installments.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Sweden
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Sweden
Japan
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 corporate income tax rate.
Effective Tax Rate (ETR)
Sweden
Japan
Composite Effective Average Tax Rate:
19.55%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
17.12%
Composite Effective Marginal Tax Rate:
29.26
