Effective tax rates for income based tax incentives - Corporate tax in Sweden

Sweden: Effective tax rates for income based tax incentives - Corporate tax was 17.98 Percentage of taxable income in 2025. ▼ Falling

Latest (2025)
17.98 Percentage of taxable income
Change on year
unchanged
World rank
28th
of 41 countries
All-time high
24.44 Percentage of taxable income
in 2000
All-time low
17.98 Percentage of taxable income
in 2021
Years of data
26
2000–2025

Effective tax rates for income based tax incentives - Corporate tax in Sweden, 2000–2025

05101520252000201220252000: 24.4 Percentage of taxable income2001: 24.4 Percentage of taxable income2002: 24.4 Percentage of taxable income2003: 24.4 Percentage of taxable income2004: 24.4 Percentage of taxable income2005: 24.4 Percentage of taxable income2006: 24.4 Percentage of taxable income2007: 24.4 Percentage of taxable income2008: 24.4 Percentage of taxable income2009: 23 Percentage of taxable income2010: 23 Percentage of taxable income2011: 23 Percentage of taxable income2012: 23 Percentage of taxable income2013: 19.2 Percentage of taxable income2014: 19.2 Percentage of taxable income2015: 19.2 Percentage of taxable income2016: 19.2 Percentage of taxable income2017: 19.2 Percentage of taxable income2018: 19.2 Percentage of taxable income2019: 18.7 Percentage of taxable income2020: 18.7 Percentage of taxable income2021: 18 Percentage of taxable income2022: 18 Percentage of taxable income2023: 18 Percentage of taxable income2024: 18 Percentage of taxable income2025: 18 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Sweden recorded 17.98 Percentage of taxable income for effective tax rates for income based tax incentives - corporate tax in 2025. That is the lowest value across all 26 years on record.

That represents a change of down 6.4% over ten years.

Over the whole period, effective tax rates for income based tax incentives - corporate tax in Sweden peaked at 24.44 Percentage of taxable income in 2000 and was at its lowest, 17.98 Percentage of taxable income, in 2021.

That places Sweden 28th out of 41 countries with data for 2025, putting it in the middle of the range.

The long-run direction has been consistently falling across the 26 years of available data.

Effective tax rates for income based tax incentives - Corporate tax in Sweden, year by year

Annual values for Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate in Sweden, 2000 to 2025.
Year Percentage of taxable income Change
2000 24.44 Percentage of taxable income
2001 24.44 Percentage of taxable income +0.0%
2002 24.44 Percentage of taxable income +0.0%
2003 24.44 Percentage of taxable income +0.0%
2004 24.44 Percentage of taxable income +0.0%
2005 24.44 Percentage of taxable income +0.0%
2006 24.44 Percentage of taxable income +0.0%
2007 24.44 Percentage of taxable income +0.0%
2008 24.44 Percentage of taxable income +0.0%
2009 22.96 Percentage of taxable income -6.1%
2010 22.96 Percentage of taxable income +0.0%
2011 22.96 Percentage of taxable income +0.0%
2012 22.96 Percentage of taxable income +0.0%
2013 19.2 Percentage of taxable income -16.4%
2014 19.2 Percentage of taxable income +0.0%
2015 19.2 Percentage of taxable income +0.0%
2016 19.2 Percentage of taxable income +0.0%
2017 19.2 Percentage of taxable income +0.0%
2018 19.2 Percentage of taxable income +0.0%
2019 18.68 Percentage of taxable income -2.7%
2020 18.68 Percentage of taxable income +0.0%
2021 17.98 Percentage of taxable income -3.7%
2022 17.98 Percentage of taxable income +0.0%
2023 17.98 Percentage of taxable income +0.0%
2024 17.98 Percentage of taxable income +0.0%
2025 17.98 Percentage of taxable income +0.0%

Sweden compared with similar countries

  • Sweden's 17.98 Percentage of taxable income is below the median for high income countries, which is 19.2 Percentage of taxable income, 94% of the median. (33 countries reporting)
  • Sweden's 17.98 Percentage of taxable income is above the median for Europe & Central Asia, which is 17.98 Percentage of taxable income, 1.0× the median. (25 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2000s 24.29 Percentage of taxable income 22.96 Percentage of taxable income 24.44 Percentage of taxable income 10
2010s 20.28 Percentage of taxable income 18.68 Percentage of taxable income 22.96 Percentage of taxable income 10
2020s 18.1 Percentage of taxable income 17.98 Percentage of taxable income 18.68 Percentage of taxable income 6

Countries ranked near Sweden

  1. 29 Finland 17.46 Percentage of taxable income compare
  2. 29 Iceland 17.46 Percentage of taxable income compare
  3. 31 Czechia 16.58 Percentage of taxable income compare
  4. 31 Poland 16.58 Percentage of taxable income compare

See the full ranking of 49 places →

More economy & growth data for Sweden

All data for Sweden →

Frequently asked questions

What is effective tax rates for income based tax incentives - corporate tax in Sweden?
Effective tax rates for income based tax incentives - corporate tax in Sweden was 17.98 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Sweden?
The highest recorded value was 24.44 Percentage of taxable income in 2000.
What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Sweden?
The lowest recorded value was 17.98 Percentage of taxable income in 2021.
How does Sweden rank for effective tax rates for income based tax incentives - corporate tax?
Sweden ranks 28th out of 41 countries with data for 2025.
Is effective tax rates for income based tax incentives - corporate tax rising or falling in Sweden?
Over the last ten years it is down 6.4%. 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 income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates for income based tax incentives - Corporate tax in Sweden. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective/sweden/

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About this data

Indicator
Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
49 places, 927 data points, 2000–2025
Last refreshed

This table reports synthetic tax policy indicators that capture the effect of income-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.