bolagsskatt

Bolagsskatt, or corporate income tax, is the tax on the profits of corporations operating in Sweden. The tax applies to Swedish-registered companies as well as to permanent establishments of foreign companies carrying out business activities in Sweden. The tax base is the taxable profit, calculated by starting from the company's accounting result and adjusting for tax rules, including non-deductible expenses, depreciation for fixed assets, and other statutory adjustments.

The standard bolagsskatt rate has been 22 percent since 2013. Some exceptions or special rules may apply for specific activities or circumstances; residents and non-residents with Swedish-source profits are subject to the same rate under the corporate tax system.

Losses from one year can generally be carried forward to offset future profits, subject to the rules of the tax code. The tax base is also influenced by rules on transfer pricing for transactions with related parties, limitations on interest deductions, and other anti-avoidance provisions designed to align taxable profits with economic activity. Sweden has double taxation agreements to avoid taxing the same income in multiple jurisdictions.

Administration: Bolagsskatt is administered by Skatteverket, the Swedish Tax Agency. Companies file an annual corporate income tax return and pay preliminary tax on a monthly or quarterly basis during the year; the final tax is settled when the return is filed. Compliance requires maintaining accounting records and documentation for deductibility and transfer pricing.