Sweden

State (national) income tax

Resident legal entities are liable for tax on their worldwide income unless tax treaties or special exemptions apply. Non-resident entities are taxed on income that is deemed to have its source within Sweden.

Taxable income is subject to corporate tax at a flat rate of 20.6% applying from 1 January 2021. Until 31 December 2020, the corporate tax rate was 21.4%.

All income of corporate entities is treated as business income.

Local income taxes

No municipal or local income taxes apply to Swedish corporations.