Sweden vs Netherlands
Corporate Tax Comparison
Time of Update: Sweden: 4/04/2026 / Netherlands: 4/04/2026
Compare Sweden and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Sweden vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Sweden
Netherlands
General CIT Rate:
20.6
General CIT Rate:
25.8
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:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
90 days after evaluation.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
Monthly installments.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Sweden
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Sweden
Netherlands
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.
Effective Tax Rate (ETR)
Sweden
Netherlands
Composite Effective Average Tax Rate:
19.55%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
17.12%
Composite Effective Marginal Tax Rate:
22.83
