|International Tax Rules||14||80.55|
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.