Estonia vs Sweden
Corporate Tax Comparison
Time of Update: Estonia: 4/05/2026 / Sweden: 4/04/2026
Compare Estonia and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Estonia vs Sweden Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Estonia
Sweden
General CIT Rate:
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
General CIT Rate:
20.6
CIT Return Due Date:
Corporate income tax is assessed and declared monthly.
CIT Return Due Date:
The expiration date depends on the month when the fiscal year ends (for calendar year taxpayers, it's July 1st).
CIT Payment Due Date:
CIT on distributed profits is payable upon distribution.
CIT Payment Due Date:
90 days after evaluation.
CIT Estimated Payment Due Date:
Not applicable as tax is only due on distribution.
CIT Estimated Payment Due Date:
Monthly installments.
Withholding Tax (WHT)
Estonia
Sweden
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Estonia
Sweden
General Capital Gain Tax Rate:
Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
Effective Tax Rate (ETR)
Estonia
Sweden
Composite Effective Average Tax Rate:
17.0%
Composite Effective Average Tax Rate:
19.55%
Composite Effective Marginal Tax Rate:
0.0%
Composite Effective Marginal Tax Rate:
17.12%
