# Sweden: corporate income tax (bolagsskatt), tax year 2026

> **General reference only.** A source-cited draft, not reviewed by an accountant. Do not rely on it to file, pay or take a tax position without review by a qualified professional in Sweden.

Swedish companies pay one state income tax on their business income. There is no municipal tax on company profit and no separate trade tax. The law is Inkomstskattelagen (1999:1229), "IL" below, and the procedure is in Skatteförfarandelagen (2011:1244), "SFL" below. Both texts were read on 2026-10-22 in the consolidated version on riksdagen.se (IL amended up to SFS 2026:1393, SFL up to SFS 2026:1305). The tax authority is Skatteverket. Amounts are in Swedish kronor (SEK).

See also, in this pack: `se-income-tax` (enskild firma), `se-social-contributions` (egenavgifter), `sweden-payroll` (employer contributions and PAYE), `se-vat-return` (moms), `se-capital-gains` (individuals), `sweden-bookkeeping` (K2/K3, BAS accounts).

## Who this applies to

- **Resident companies.** A legal person is fully taxable in Sweden (obegränsat skattskyldig) if it is a Swedish legal person by registration or, if not registered, by the seat of its board or a similar factor (IL 6 kap. 3 §). It is taxed on all its income from Sweden and abroad (IL 6 kap. 4 §). In practice: aktiebolag (AB), ekonomiska föreningar, and taxable foundations and associations.
- **Foreign companies.** A foreign legal person is limited-liable (begränsat skattskyldig) (IL 6 kap. 7 §). It pays Swedish tax on income from a permanent establishment (fast driftställe) or real property in Sweden, and on a short list of other items such as reversed periodiseringsfond deductions (IL 6 kap. 11 §). Royalties paid from a Swedish business with a fast driftställe count as income from a Swedish fast driftställe (IL 6 kap. 11 § second paragraph), unless the EU royalty exemption in IL 6 a kap. applies.
- **Out of scope here.** Handelsbolag and kommanditbolag are not taxed themselves; their partners are (IL 5 kap.). Swedish investment funds are not taxable on fund income (IL 6 kap. 5 §). Investmentföretag, privatbostadsföretag, foundations and non-profit associations with exemptions (IL 7 kap.), shipping tonnage tax and life insurance have special rules this skill does not cover.

## Rates, bands and thresholds

| Item | Rate or amount | Tax year | Source |
|---|---|---|---|
| Corporate income tax (statlig inkomstskatt for juridiska personer) | 20.6% of taxable income | 2026 | IL 65 kap. 10 §, https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/inkomstskattelag-19991229_sfs-1999-1229/ ; Skatteverket, Belopp och procent inkomstår 2026 |
| Rounding of taxable income | Down to the nearest SEK 10 | 2026 | IL 1 kap. 7 § |
| Municipal or local tax on company profit | None. Legal persons pay only state income tax on business income | 2026 | IL 1 kap. 3 § second paragraph |
| Small-company rate or minimum tax | None. One rate for all legal persons | 2026 | IL 65 kap. 10 § |
| Periodiseringsfond (tax allocation reserve) | Up to 25% of the business surplus before the allocation | 2026 | IL 30 kap. 5 §; Skatteverket, Periodiseringsfond |
| Periodiseringsfond reversal | By the sixth tax year after the allocation (2026 allocations by 2032) | 2026 | IL 30 kap. 7 §; Skatteverket, Belopp och procent inkomstår 2026 |
| Uplift on reversal of old periodiseringsfonder | 106% of the allocation for funds allocated in tax years beginning before 1 January 2019; 104% for tax years beginning 1 January 2019 to 31 December 2020; 100% for later funds (reversals in tax years beginning after 31 December 2020) | 2026 | Transitional rule 5 to SFS 2018:1206 (IL); Skatteverket, Periodiseringsfond |
| Schablonintäkt on periodiseringsfonder | Statslåneränta at end of November of the prior year (2.55% at 30 November 2025, floor 0.5%) times the funds held at the start of the tax year | Tax years ending in 2026 | IL 30 kap. 6 a §; Skatteverket, Periodiseringsfond |
| Inventarier (machinery and equipment) | Main rule 30% a year (räkenskapsenlig avskrivning); supplementary rule 20% straight line; residual value method 25% | 2026 | IL 18 kap. 13 §, 17 § |
| Immediate write-off of low-value equipment | Cost (excluding VAT) below half a prisbasbelopp: below SEK 29,600 (prisbasbelopp 2026: SEK 59,200) | 2026 | IL 18 kap. 4 §; Skatteverket, Belopp och procent inkomstår 2026 |
| Interest limitation | Negative net interest deductible up to 30% of tax EBITDA (avdragsunderlaget); or up to SEK 5,000,000 for the whole group of related companies | 2026 | IL 24 kap. 24-25 §§ |
| Carry-forward of disallowed net interest | Six years | 2026 | IL 24 kap. 26 § |
| Group contributions (koncernbidrag) | Parent must own more than 90% of the shares | 2026 | IL 35 kap. 2-3 §§ |
| Loss restriction after a change of control (beloppsspärr) | Old losses above 300% of the price paid for control are forfeited (ownership changes after 31 December 2024) | 2026 | IL 40 kap. 15 §; transitional rules to SFS 2024:1131 |
| Group-contribution block (koncernbidragsspärr) | Old losses usable only against the company's own profit, through the fifth tax year after the year of the change | 2026 | IL 40 kap. 18 § |
| Kupongskatt (dividend withholding tax) | 30% of the dividend | 2026 | Kupongskattelagen (1970:624) 5 §, https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/kupongskattelag-1970624_sfs-1970-624/ |
| Preliminary tax (F-skatt) by default | 110% of the last final tax (105% if that final tax was below the preliminary tax first charged) | 2026 | SFL 55 kap. 3 §, https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/skatteforfarandelag-20111244_sfs-2011-1244/ |
| Pillar Two | In force: Lag (2023:875) om tilläggsskatt, groups with annual revenue of at least EUR 750 million, from tax years beginning after 31 December 2023 | 2026 | Lag (2023:875), https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/lag-2023875-om-tillaggsskatt_sfs-2023-875/ |

## The taxable base

Start from the profit before tax in the annual accounts. Taxable income is the surplus in the business income category (näringsverksamhet), less any general deductions, rounded down to the nearest SEK 10 (IL 1 kap. 7 §).

**Add back (main items).**
- Swedish income tax and kupongskatt booked as an expense (IL 9 kap. 4 §).
- Fines and public-law sanction charges (IL 9 kap. 9 §), bribes (IL 9 kap. 10 §), and kostnadsränta on the tax account (IL 9 kap. 8 §).
- Gifts and the company's own living-type costs (IL 9 kap. 2 §).
- Representation beyond what is reasonable. Meals are not deductible; only light refreshments of small value are (IL 16 kap. 2 §).
- Capital losses on näringsbetingade andelar are not deductible when a gain would have been tax-free (IL 25 a kap. 5 § second paragraph).

**Deduct or exclude (main items).**
- **Dividends on näringsbetingade andelar** are not taxed (IL 24 kap. 35 §). A share is näringsbetingad when it is a capital asset owned by a Swedish AB or ekonomisk förening (or a comparable EEA company) and it is unlisted, or the holding carries at least 10% of the votes, or it is held for the owner's business (IL 24 kap. 32-33 §§). For listed shares, the dividend becomes taxable if the share is sold or stops qualifying within one year (IL 24 kap. 40 §).
- **Capital gains on näringsbetingade andelar** are not taxed. For listed shares the share must have qualified for a continuous year before the sale (IL 25 a kap. 5-6 §§).
- **Depreciation.** Inventarier: 30% a year on the declining tax value, or down to 20% straight line under the supplementary rule, if the accounts show the same depreciation (IL 18 kap. 13-14, 17 §§). Items costing below half a prisbasbelopp, or with a life of three years or less, can be expensed at once (IL 18 kap. 4 §). Buildings follow IL 19 kap.
- **Överavskrivningar** (accelerated tax depreciation). Because räkenskapsenlig avskrivning requires the accounts to match the tax deduction (IL 18 kap. 14 §), a company that wants more than its book depreciation records the excess as an untaxed reserve (ackumulerade överavskrivningar) through bokslutsdispositioner. The tax deduction cannot exceed the 30% or 20% limits.
- **Periodiseringsfond.** A legal person may deduct up to 25% of the business surplus before the allocation (IL 30 kap. 5 §). The allocation must also be booked in the accounts (IL 30 kap. 3 §). Each year's allocation is a separate fund, reversed oldest first, by the sixth tax year after the allocation at the latest (IL 30 kap. 4 §, 7 §). Funds are reversed earlier if the company stops trading, goes into liquidation or bankruptcy, or is dissolved by most mergers (IL 30 kap. 8 §). Each year the company adds a schablonintäkt (deemed income): the statslåneränta at the end of November of the year before the tax year ends, at least 0.5%, times the funds held at the start of the tax year (IL 30 kap. 6 a §). For tax years ending in 2026 the rate is 2.55%. Funds allocated when the corporate rate was higher are reversed with an uplift: 106% for allocations in tax years beginning before 1 January 2019 and 104% for tax years beginning in 2019 or 2020 (transitional rule 5 to SFS 2018:1206). A fund from tax year 2020 reversed in 2026 is therefore taxed at 104% of the amount set aside.

**Interest limitation (IL 24 kap. 21-29 §§).** A company may deduct negative net interest (interest costs above interest income) only up to 30% of avdragsunderlaget, which is taxable profit before the interest limit plus interest costs, tax depreciation and the periodiseringsfond allocation, less interest income and reversed periodiseringsfond (IL 24 kap. 24-25 §§). Instead, a company may deduct up to SEK 5,000,000 of negative net interest, shared across all related companies, if the split is shown openly in each return (IL 24 kap. 24 § second and third paragraphs). Disallowed amounts carry forward six years (IL 24 kap. 26 §) and are lost when someone gains control of the company (IL 24 kap. 27 §). Separate targeted rules deny interest on some intra-group debt (IL 24 kap. 16-20 §§). From tax years beginning after 31 December 2025, interest to a related lender resident in another EEA state is denied only where the debt is part of an artificial arrangement aimed at a substantial tax benefit (IL 24 kap. 19 a §, SFS 2025:1333). Interest to a company in a jurisdiction on the EU list of non-cooperative jurisdictions is not deductible (IL 24 kap. 15 b §).

**Losses.** A loss (underskott) carries forward without time limit and is deducted the next year (IL 40 kap. 2 §). IL has no loss carry-back. After a change of control:
- the **beloppsspärr** forfeits losses from before the change to the extent they exceed 300% of the price paid for control (IL 40 kap. 10-12, 15 §§; the 300% figure applies to changes after 31 December 2024 under the transitional rules to SFS 2024:1131);
- the **koncernbidragsspärr** stops the company using old losses against group contributions received from new group members, through the fifth tax year after the year of the change (IL 40 kap. 18 §);
- if the losses were the main reason for the acquisition, all old losses are lost (IL 40 kap. 17 a §).

**Group relief.** Sweden has no fiscal unity. Profits move by **koncernbidrag** (group contribution): deductible for the payer and taxable for the recipient when the parent owns more than 90% of the subsidiary for the whole tax year of both companies, both returns show the contribution openly for tax years with the same filing date, and the value is transferred by the payer's filing date (IL 35 kap. 1-3 §§). A Swedish parent may in limited cases deduct a final loss of an EEA subsidiary that is being wound up (koncernavdrag, IL 35 a kap.).

## Deadlines and filing

- **Return.** Inkomstdeklaration 2 (INK2) for aktiebolag and ekonomiska föreningar. One return per financial year (räkenskapsår).
- **Filing deadline** (SFL 32 kap. 2 §, and one month later when filed electronically). Skatteverket's dates for financial years ending in 2026:

| Financial year ends | File by (electronic filing) |
|---|---|
| January to April 2026 | 1 December 2026 |
| May to June 2026 | 15 January 2027 |
| July to August 2026 | 1 April 2027 |
| September to December 2026 | 2 August 2027 |

- **Preliminary tax.** Skatteverket charges F-skatt for the year by the 20th of the first month of the financial year (SFL 55 kap. 2 §). The default is 110% of the last final tax (SFL 55 kap. 3 §). Skatteverket uses the company's own estimate instead when it files a preliminary income return (preliminär inkomstdeklaration) or there is no earlier final tax, or when the estimate gives a clearly better match (SFL 55 kap. 4 §). A new business can ask to start paying three months later (SFL 62 kap. 7 §). It is paid in equal monthly amounts from the second month of the financial year to the month after it ends: on the 12th, or the 17th in January and August (SFL 62 kap. 4 §).
- **Top-up and final payment.** Kostnadsränta runs on unpaid final tax from the 13th of the second month after the financial year ends. Amounts up to SEK 30,000 carry no interest until the 3rd of the fifth month (SFL 65 kap. 4 § second paragraph, 6 §). For a calendar year 2026, pay a top-up (fyllnadsinbetalning) above SEK 30,000 by 12 February 2027, and up to SEK 30,000 by 3 May 2027, to avoid interest. Any remaining kvarskatt is due on the first due date falling 90 days or more after the final tax decision (SFL 62 kap. 8 §).
- **Channel.** Electronic filing through accounting software (deklarationsprogram), Skatteverket's Filöverföring service, or Skatteverket's Inkomstdeklaration 2 e-service. Skatteverket says the Inkomstdeklaration 2 e-service is being withdrawn (avvecklas) on 29 December 2026. It is open until then for financial years ending January to August 2026, so a company with a July or August year end that wants to use it must file by 29 December 2026, ahead of the 1 April 2027 deadline. Skatteverket asks companies to use its other digital routes.
- **Pillar Two groups.** A Swedish group entity liable for top-up tax also files a tilläggsskattedeklaration (SFL 32 a kap. 2 §).

## Penalties and interest

- **Late filing (förseningsavgift).** SEK 6,250 for an aktiebolag or ekonomisk förening return (SFL 48 kap. 6 §). A second fee is charged if the return is still missing three months after the deadline, and a third after a further two months (SFL 48 kap. 7 §). For these counts the one-month extension for electronic filing is ignored. Tilläggsskattedeklaration: SEK 25,000.
- **Incorrect return (skattetillägg).** 40% of the tax that would have been avoided (SFL 49 kap. 11 §); 10% when the error only puts income in the wrong year (SFL 49 kap. 13 §). No skattetillägg if the company corrects the error on its own initiative before Skatteverket acts (SFL 49 kap. 10 §).
- **Interest (kostnadsränta).** Based on the basränta, set from 125% of the six-month treasury bill rate with a floor of 1.25% (SFL 65 kap. 3 §). Low kostnadsränta equals the basränta; payment after the due date carries basränta plus 15 percentage points (SFL 65 kap. 4 §, 13 §). Skatteverket's rates from 1 December 2024, still shown as current on 2026-10-22: basränta 2.5%, low kostnadsränta 2.5%, high kostnadsränta 17.5%, intäktsränta 1.125%. Kostnadsränta is not deductible (IL 9 kap. 8 §).

## Cross-border points

- **Dividends paid abroad.** Kupongskatt of 30% on dividends from Swedish companies to non-residents (Kupongskattelagen 4-5 §§). No kupongskatt when the recipient is an EU company holding 10% or more of the capital and meeting the Parent-Subsidiary Directive (2011/96/EU), or a foreign company comparable to a Swedish AB whose holding would be näringsbetingad (unlisted, or at least 10% of votes); a listed holding must have been held for at least one year at the dividend date (Kupongskattelagen 4 § fifth to seventh paragraphs, 4 a §). Tax treaties may reduce the rate.
- **Interest.** No Swedish withholding tax on interest paid to foreign companies: interest is not in the list of income a non-resident company is taxed on (IL 6 kap. 11 §).
- **Royalties.** Not a withholding tax. A royalty paid by a Swedish business is treated as income of a Swedish fast driftställe of the recipient and taxed by assessment at 20.6% (IL 6 kap. 11 § second paragraph), unless the EU interest and royalties exemption in IL 6 a kap. applies or a treaty removes the tax.
- **EU directives.** The Parent-Subsidiary Directive is reflected in the kupongskatt exemption and in tax-free dividends from EU companies where the holding is 10% or more of the capital (IL 24 kap. 34 §). The Interest and Royalties Directive is reflected in IL 6 a kap.
- **CFC rules (IL 39 a kap.).** A Swedish company holding at least 25% of the capital or votes of a foreign legal person (with related parties) at its year end is taxed on its share of that entity's income if the income is low-taxed: taxed less than a Swedish AB would pay on 55% of the same income (IL 39 a kap. 2, 5, 13 §§). Entities in jurisdictions on the white list (bilaga 39 a) are generally outside (IL 39 a kap. 7 §), and an EEA entity is not low-taxed if it is a genuine establishment carrying on commercially justified business (IL 39 a kap. 7 a §).
- **Exit tax on companies.** When a company's Swedish tax liability for a business ends, or assets move out of Swedish taxing rights, this is treated as a withdrawal (uttag) at market value (IL 22 kap. 5 §). For moves to an EU state, or an EEA state with an agreement on mutual assistance in tax recovery, Skatteverket grants a payment deferral renewed yearly, with the maximum deferred amount reduced by one fifth each year, so the tax is paid over five years (SFL 63 kap. 14 §, 17 §). Periodiseringsfonder are reversed when tax liability ends, except on a move to an EU/EEA state (IL 30 kap. 8 §).

## Worked examples

**Example 1: a simple trading AB, calendar year 2026.** Norrsken Konsult AB has a profit before tax of SEK 2,400,000. The accounts include SEK 16,000 of client meals (not deductible under IL 16 kap. 2 §) and an SEK 8,000 sanction charge (not deductible under IL 9 kap. 9 §). It has no earlier periodiseringsfonder and no losses. It allocates the maximum 25% to a periodiseringsfond and books it in the accounts. Taxable income is SEK 1,818,000 and tax at 20.6% is SEK 374,508. The company paid F-skatt of SEK 30,000 a month from February 2026 to January 2027, SEK 360,000 in total. The balance of SEK 14,508 is below SEK 30,000, so no kostnadsränta arises if it is on the tax account by 3 May 2027.

```oa-check
name: SE example 1, trading AB with 25% periodiseringsfond, calendar 2026
inputs:
  profit_before_tax: 2400000
  meals: 16000
  sanction_charge: 8000
  monthly_f_tax: 30000
steps:
  - surplus_before_pfond: profit_before_tax + meals + sanction_charge
  - pfond: surplus_before_pfond * 0.25
  - taxable: floor((surplus_before_pfond - pfond) / 10) * 10
  - tax: taxable * 0.206
  - f_tax_paid: monthly_f_tax * 12
  - balance_due: tax - f_tax_paid
expected:
  surplus_before_pfond: 2424000
  pfond: 606000
  taxable: 1818000
  tax: 374508
  f_tax_paid: 360000
  balance_due: 14508
```

**Example 2: losses brought forward, a forced periodiseringsfond reversal and the schablonintäkt.** Vinterbro Handel AB, calendar year 2026, has a tax loss of SEK 900,000 carried forward from 2025. No change of control has happened, so the loss is not restricted. On 1 January 2026 it holds one periodiseringsfond of SEK 400,000, allocated in tax year 2020, which must be reversed in 2026 (the sixth year after 2020). Because the fund was set aside in a tax year beginning in 2020, the reversal is uplifted to 104%: SEK 416,000. Its 2026 business result before these items is SEK 699,800. The schablonintäkt is 2.55% of SEK 400,000, which is SEK 10,200. The surplus before the loss deduction is SEK 699,800 + SEK 10,200 + SEK 416,000 = SEK 1,126,000. After the loss of SEK 900,000, taxable income is SEK 226,000 and tax is SEK 46,556. The company makes no new allocation this year. Had a new owner bought control for, say, SEK 200,000, the beloppsspärr would have capped the usable old loss at 300% of that price, SEK 600,000.

```oa-check
name: SE example 2, loss carry-forward with forced periodiseringsfond reversal at 104%, 2026
inputs:
  result_before_items: 699800
  pfond_opening: 400000
  statslaneranta_pct: 2.55
  loss_brought_forward: 900000
steps:
  - schablonintakt: pct(pfond_opening, statslaneranta_pct)
  - reversal: pfond_opening * 1.04
  - surplus_before_loss: result_before_items + schablonintakt + reversal
  - loss_used: min(loss_brought_forward, surplus_before_loss)
  - taxable: floor((surplus_before_loss - loss_used) / 10) * 10
  - tax: taxable * 0.206
expected:
  schablonintakt: 10200
  reversal: 416000
  surplus_before_loss: 1126000
  loss_used: 900000
  taxable: 226000
  tax: 46556
```

## Ask the client first

1. When does the financial year end, and is this the first year or a changed year? This sets the filing and payment dates.
2. Has anyone gained control of the company, or bought 20% or more of the votes, in the last three years? This decides whether old losses are restricted (IL 40 kap.).
3. What periodiseringsfonder exist, by year of allocation? Any fund from tax year 2020 must be reversed in 2026 at 104%, and all funds carry the schablonintäkt.
4. Does the company own shares in other companies (percentage, votes, listed or not, how long held), or pay dividends to foreign shareholders? This settles the participation exemption and kupongskatt.
5. Does it have net interest costs, and is it part of a group with other borrowers? The SEK 5 million amount is shared across the group (IL 24 kap. 24 §).
6. Is it part of a group with a parent owning more than 90%, and does the group want to move profit by koncernbidrag before the filing date?

## Sources

| Source | URL | Read on |
|---|---|---|
| Inkomstskattelag (1999:1229), consolidated to SFS 2026:1393 (6, 6 a, 9, 16, 18, 22, 24, 25 a, 30, 35, 39 a, 40, 65 kap.) | https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/inkomstskattelag-19991229_sfs-1999-1229/ (text read from https://data.riksdagen.se/dokument/sfs-1999-1229.text) | 2026-10-22 |
| Skatteförfarandelag (2011:1244), consolidated to SFS 2026:1305 (32, 32 a, 48, 49, 55, 62, 63, 65 kap.) | https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/skatteforfarandelag-20111244_sfs-2011-1244/ | 2026-10-22 |
| Kupongskattelag (1970:624), consolidated to SFS 2026:840 | https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/kupongskattelag-1970624_sfs-1970-624/ | 2026-10-22 |
| Lag (2023:875) om tilläggsskatt, consolidated to SFS 2026:305 | https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/lag-2023875-om-tillaggsskatt_sfs-2023-875/ | 2026-10-22 |
| Skatteverket: Belopp och procent inkomstår 2026 (20.6%, periodiseringsfond 25%, prisbasbelopp SEK 59,200, statslåneränta 2.55%) | https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html | 2026-10-22 |
| Skatteverket: Periodiseringsfond (aktiebolag), including the 106% and 104% reversal uplift | https://www.skatteverket.se/foretag/drivaforetag/foretagsformer/aktiebolag/periodiseringsfond.4.4887341d16e1e2b8ddf30e.html | 2026-10-22 |
| Skatteverket: Deklarera åt ett aktiebolag eller en ekonomisk förening (filing and interest dates) | https://www.skatteverket.se/foretag/inkomstdeklaration/deklareraatettaktiebolagellerenekonomiskforening.4.46ae6b26141980f1e2d1261.html | 2026-10-22 |
| Skatteverket: Ränta på skattekontot (basränta and kostnadsränta) | https://www.skatteverket.se/privat/skatter/skattekontobetalaochfatillbaka/rantapaskattekontot.4.18e1b10334ebe8bc80002582.html | 2026-10-22 |

Not yet confirmed: which named Skatteverket service, other than accounting software and Filöverföring, will take Inkomstdeklaration 2 for financial years ending September to December 2026 once the e-service is withdrawn on 29 December 2026; whether the basränta changes after 22 October 2026 (Skatteverket showed 2.5% from 1 December 2024 as current); reduced kupongskatt rates under individual tax treaties (not covered here).

> Contributed by Ryan Duguid.