Sweden
Northern Europe · SE · 92 treaties
What is Sweden's tax system?
Sweden operates a worldwide tax system. This means residents are taxed on their global income.
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 |
Common questions
- What is the top personal income tax rate in Sweden?
- The top personal income tax rate in Sweden is 52.3%.
- What is the corporate tax rate in Sweden?
- The corporate tax rate in Sweden is 20.6%.
- How is cryptocurrency taxed in Sweden?
- Cryptocurrency is taxed as capital gains in Sweden, with a rate of 30%.
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
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | — | 5% |
| Argentina | 15% | — | 15% |
| Armenia | 15% | — | 5% |
| Australia | 15% | — | 10% |
| Austria | 10% | — | 10% |
| Azerbaijan | 15% | — | 10% |
| Bangladesh | 15% | — | 10% |
| Barbados | 15% | — | 5% |
| Belarus | 10% | — | 10% |
| Belgium | 15% | — | 0% |
| Bermuda | — | — | — |
| Bolivia | 15% | — | 15% |
| Bosnia and Herzegovina | — | — | — |
| Botswana | 15% | — | 15% |
| Brazil | 25% | — | 25% |
| British Virgin Islands | — | — | — |
| Bulgaria | 10% | — | 5% |
| Canada | 15% | — | 10% |
| Cayman Islands | — | — | — |
| Chile | 10% | — | 10% |
| China | 10% | — | 10% |
| Croatia | — | — | — |
| Cyprus | 15% | — | 0% |
| Czechia | 10% | — | 5% |
| Denmark | 15% | — | 0% |
| Egypt | 20% | — | 14% |
| Estonia | 15% | — | 10% |
| Faroe Islands | 15% | — | 0% |
| Finland | 15% | — | 0% |
| France | 15% | — | 0% |
| Gambia | 15% | — | 12.5% |
| Georgia | 10% | — | 0% |
| Germany | 15% | — | 0% |
| Greece | 30% | — | 5% |
| Guernsey | — | — | — |
| Hungary | 15% | — | 0% |
| Iceland | 15% | — | 0% |
| India | 10% | — | 10% |
| Indonesia | 15% | — | 15% |
| Ireland | 15% | — | 0% |
| Isle of Man | — | — | — |
| Israel | 15% | — | 0% |
| Italy | 15% | — | 5% |
| Jamaica | 22.5% | — | 10% |
| Japan | 10% | — | 0% |
| Jersey | — | — | — |
| Kazakhstan | 15% | — | 10% |
| Kenya | 25% | — | 20% |
| South Korea | 15% | — | 15% |
| Kosovo | — | — | — |
| Latvia | 15% | — | 10% |
| Lithuania | 15% | — | 10% |
| Luxembourg | 15% | — | 0% |
| North Macedonia | 15% | — | 0% |
| Malaysia | 15% | — | 8% |
| Malta | 15% | — | 0% |
| Mauritius | 15% | — | 0% |
| Mexico | 15% | — | 10% |
| Moldova | — | — | — |
| Montenegro | — | — | — |
| Namibia | 15% | — | 15% |
| Netherlands | 15% | — | 0% |
| New Zealand | 15% | — | 10% |
| Nigeria | 10% | — | 7.5% |
| Norway | 15% | — | 0% |
| Pakistan | 30% | — | 10% |
| Philippines | 15% | — | 15% |
| Poland | 15% | — | 5% |
| Portugal | 30% | — | 10% |
| Romania | 10% | — | 10% |
| Russia | 15% | — | 0% |
| Saudi Arabia | 10% | — | 7% |
| Republic of Serbia | — | — | — |
| Singapore | 15% | — | 0% |
| Slovakia | 10% | — | 5% |
| Slovenia | — | — | — |
| South Africa | 15% | — | 0% |
| Spain | 15% | — | 10% |
| Sri Lanka | 15% | — | 10% |
| Switzerland | 15% | — | 0% |
| Taiwan | 10% | — | 10% |
| United Republic of Tanzania | 25% | — | 20% |
| Thailand | 30% | — | 15% |
| Trinidad and Tobago | 20% | — | 20% |
| Tunisia | 20% | — | 15% |
| Turkey | 20% | — | 10% |
| Ukraine | 10% | — | 10% |
| United Kingdom | 15% | — | 0% |
| United States of America | 15% | — | 0% |
| Uruguay | — | — | — |
| Venezuela | 10% | — | 10% |
| Vietnam | 15% | — | 15% |
| Zambia | 15% | — | 10% |
| Zimbabwe | 20% | — | 10% |