Sweden vs Hungary
Corporate Tax Comparison
Time of Update: Sweden: 4/04/2026 / Hungary: 4/05/2026
Compare Sweden and Hungary corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Sweden vs Hungary Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Sweden
Hungary
General CIT Rate:
20.6
General CIT Rate:
9
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 Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Payment Due Date:
90 days after evaluation.
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Estimated Payment Due Date:
Monthly installments.
CIT Estimated Payment Due Date:
Pay by quarter or by month.
Withholding Tax (WHT)
Sweden
Hungary
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Sweden
Hungary
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.
Effective Tax Rate (ETR)
Sweden
Hungary
Composite Effective Average Tax Rate:
19.55%
Composite Effective Average Tax Rate:
10.31%
Composite Effective Marginal Tax Rate:
17.12%
Composite Effective Marginal Tax Rate:
6.62%
