Effective tax rates for expenditure based tax incentives - Corporate in Sweden
Sweden: Effective tax rates for expenditure based tax incentives - Corporate was -5.72 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Sweden, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for expenditure based tax incentives - corporate in Sweden stood at -5.72 Percentage of taxable income. That is the lowest value across all 7 years on record.
The figure is down 102.1% over ten years.
Sweden ranks 22nd of 50 countries on this measure, in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in Sweden, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -2.83 Percentage of taxable income | — |
| 2020 | -5.54 Percentage of taxable income | +95.8% |
| 2021 | -5.6 Percentage of taxable income | +1.1% |
| 2022 | -5.6 Percentage of taxable income | -0.0% |
| 2023 | -5.6 Percentage of taxable income | -0.0% |
| 2024 | -5.72 Percentage of taxable income | +2.1% |
| 2025 | -5.72 Percentage of taxable income | -0.0% |
Sweden compared with similar countries
- Sweden's -5.72 Percentage of taxable income is above the median for high income countries, which is -7.82 Percentage of taxable income, 73% of the median. (40 countries reporting)
- Sweden's -5.72 Percentage of taxable income is above the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 68% of the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -2.83 Percentage of taxable income | -2.83 Percentage of taxable income | -2.83 Percentage of taxable income | 1 |
| 2020s | -5.63 Percentage of taxable income | -5.72 Percentage of taxable income | -5.54 Percentage of taxable income | 6 |
Countries ranked near Sweden
- 19 Australia -4.8 Percentage of taxable income compare
- 20 Italy -5.27 Percentage of taxable income compare
- 21 Finland -5.59 Percentage of taxable income compare
- 23 Canada -6.33 Percentage of taxable income compare
- 24 Netherlands -7.12 Percentage of taxable income compare
- 25 South Africa -7.29 Percentage of taxable income compare
More economy & growth data for Sweden
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.62 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.12 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 8.03 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.012 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 757.39 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 19.15 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -37.67 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0286 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,807 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 18.58 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Sweden?
- Effective tax rates for expenditure based tax incentives - corporate in Sweden was -5.72 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Sweden?
- The highest recorded value was -2.83 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Sweden?
- The lowest recorded value was -5.72 Percentage of taxable income in 2024.
- How does Sweden rank for effective tax rates for expenditure based tax incentives - corporate?
- Sweden ranks 22nd out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Sweden?
- Over the last ten years it is down 102.1%. The long-run trend across the full record is falling.
- Where does this Sweden data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.