Europe
Sweden: tax at a glance
A high-tax Nordic welfare state, with steep progressive income tax and 25% VAT. Still, it offers a competitive 20.6% corporate rate and no wealth or inheritance tax.
Worldwide (residence-based)
Last verified
Ways to relocate to Sweden
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- ~52%Progressive. Municipal tax averages ~32%, plus 20% national tax on earned income above ~SEK 643,000. Church members add ~1%.
- Corporate income
- 20.6%
- Capital gains
- A flat 30% on investment income.
- VAT / Moms (VAT)
- 25%
- Dividends (WHT)
- 30%
- Interest (WHT)
- 0%
- Royalties (WHT)
- 0%, taxed instead as business income.
- Social security (employee)
- 7%, the general pension fee, most of which is credited back.
- Social security (employer)
- 31.42%
- Wealth tax
- None. Abolished in 2007.
- Inheritance / estate
- None. Abolished in 2005.
- Property tax
- A municipal property fee, capped at ~SEK 9,500/yr or 0.75% of assessed value.
- Other
- A church fee of ~1% for members.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
Expert tax relief, known as expertskatt: 25% of income is tax-free for 7 years.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.