Liechtenstein vs Sweden
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Sweden: 4/04/2026
Compare Liechtenstein and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Sweden Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Sweden
General CIT Rate:
12.5
General CIT Rate:
20.6
CIT Return Due Date:
July 1st (may be postponed)
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:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
90 days after evaluation.
CIT Estimated Payment Due Date:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
CIT Estimated Payment Due Date:
Monthly installments.
Withholding Tax (WHT)
Liechtenstein
Sweden
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Sweden
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
Effective Tax Rate (ETR)
Liechtenstein
Sweden
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
19.55%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
17.12%
