Portugal vs Sweden
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Sweden: 4/04/2026
Compare Portugal and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Sweden Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Sweden
General CIT Rate:
21
General CIT Rate:
20.6
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
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 Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
90 days after evaluation.
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
CIT Estimated Payment Due Date:
Monthly installments.
Withholding Tax (WHT)
Portugal
Sweden
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Sweden
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
Effective Tax Rate (ETR)
Portugal
Sweden
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
19.55%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
17.12%
