Sweden: Proposed reduction in corporate tax rate
The Ministry of Finance announced several tax proposals for consideration ahead of the 2026 autumn budget.
The Ministry of Finance on May 14, 2025, announced several tax proposals for consideration ahead of the 2026 autumn budget, including:
- Reduction in corporate tax rate from 20.6% to 20% effective January 1, 2026
- Reduction in special income tax for nonresident individuals residing abroad who earn taxable income from Sweden, such as salaries, pensions, and other earnings (SINK) from 25% to 20% effective January 1, 2026, for income received after December 31, 2025
Read a June 2025 report prepared by the KPMG’s EU Tax Centre