Sweden's Rankings
Overall Rank875.5
Corporate Taxes673.12
Individual Taxes1965.95
Consumption Taxes1671.44
Property Taxes583.26
International Tax Rules1480.55

Sweden ranks 8th overall on the 2019 International Tax Competitiveness Index, the same as in 2018.


  • Sweden provides for net operating losses to be carried forward indefinitely, allowing for corporations to be taxed on their average profitability.
  • Sweden has a territorial tax system that exempts both foreign dividends and capital gains income from taxation without any country limitations.
  • Sweden has a broad tax treaty network, with 81 countries.


  • Sweden's personal dividend tax rate is 30 percent, above the OECD average (23.8 percent).
  • Sweden has a progressive personal income tax and a combined top rate of 60.1 percent.
  • Sweden has Controlled Foreign Corporation rules that apply to both passive and active income.

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