Sweden: Proposed reduction in corporate tax rate

The Ministry of Finance announced several tax proposals for consideration ahead of the 2026 autumn budget.

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June 13, 2025

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

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