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    Sweden Income Tax Rates 2015

    Individuals

    Taxable Income Tax Rate (%)  
    Up to 2,044 0
    From 2,045-48,332 10-33
    48,333-71,701 53
    71,701 58

     

    Companies

    Taxable Income (EUR)  Tax Rate (%)  
    All income 22

    VALUE ADDED TAX (VAT)

    The standard VAT rate is 25% but reduced to 12% on e.g. foods and hotel rooms, and 6% on e.g. newspapers, books, magazines, transfers of copyrights and personal transportation.

    CAPITAL GAINS TAX (CGT)

    Individuals

    A 30% flat tax rate is levied on capital gains and 22% on personal dwellings. Capital gains on personal belongings are tax-free up to a limit of EUR 5,453.

    Companies

    The tax rate on capital gains is 22.0%. However, capital gains are tax-free on unquoted shares and if quoted and held for at least 12 months, the shareholding represents at least 10% of the voting power or the shares are held for sound business reasons.

    LOSSES

    Losses are normally fully deductible in companies except for losses on shares if capital gains on the particular shares would have been tax-free (see above). Losses on portfolio investment shares/certain real estate may only be offset against capital gains on such assets or carried forward indefinitely to be set off against such capital gains.

    TREATY NETWORK

    106 countries (complete treaties).

    WITHHOLDING TAX

    • Dividends: 30% but usually reduced to 0% on dividends from subsidiaries
    • Interest: 0%
    • Royalties: 0% but often taxed by direct assessment.

    *All amounts in SEK are converted into EUR at the exchange rate 1 EUR = 9,17 SEK

    Doing Business Abroad - Tax Rates 2015 /2016

     
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    Contact Us
    Lars Engström
    Tönnerviks Horwath Revision
    S. Vallviksvägen 12
    352 51 Växjö
    Sweden
    +46 470 795 600


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