Sweden vs Spain
Corporate Tax Comparison
Time of Update: Sweden: 4/04/2026 / Spain: 4/02/2026
Compare Sweden and Spain corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Sweden vs Spain Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Sweden
Spain
General CIT Rate:
20.6
General CIT Rate:
25
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:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
90 days after evaluation.
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
CIT Estimated Payment Due Date:
Monthly installments.
CIT Estimated Payment Due Date:
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
Withholding Tax (WHT)
Sweden
Spain
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Sweden
Spain
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 constraint.
Effective Tax Rate (ETR)
Sweden
Spain
Composite Effective Average Tax Rate:
19.55%
Composite Effective Average Tax Rate:
23.30
Composite Effective Marginal Tax Rate:
17.12%
Composite Effective Marginal Tax Rate:
18.17
