Sweden
Northern Europe · SE · 92 treaties
Tax profile
| Corporate income tax | 20.6% |
| Withholding — dividends | 30% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 25% |
| Personal income (top rate) | 52.3% |
| Capital gains | 30% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Hard to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- having a permanent home (real home/dwelling) available in Sweden
- continuous stay in Sweden for at least six months (permanent stay), including short breaks
- regular overnight stays in Sweden over a six‑month period constituting a permanent stay
- maintaining essential connections (väsentlig anknytning) to Sweden after having previously been tax resident there
Domicile / deemed-domicile
Leaving is difficult because prior residents (especially Swedish citizens or those resident for 10+ years) are presumed still resident if they retain essential connections, and they must prove that all important ties with Sweden are broken for up to five years after departure.
Source: Skatteverket (Swedish Tax Agency)
Tax treaty network (94)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.