Corporate Tax Comparison

Czech Republic vs Sweden

Compare Czech Republic and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Czech Republic: 2/14/2024 · Sweden: 2/14/2024 · Time of Update — Czech Republic: 10/02/2026 · Sweden: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Czech Republic

Sweden

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Czech Republic: 2/14/2024 · Sweden: 2/14/2024 · Time of Update — Czech Republic: 10/02/2026 · Sweden: 4/05/2026

Corporate Income Tax (CIT)

Czech Republic

Sweden

General CIT Rate:

The tax year starting in 2024 is 21 (previously 19).

General CIT Rate:

20.6

CIT Return Due Date:

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

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:

90 days after evaluation.

CIT Estimated Payment Due Date:

Prepaid taxes are paid every half year or quarter.

CIT Estimated Payment Due Date:

Monthly installments.

Withholding Tax (WHT)

Czech Republic

Sweden

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15-35/15-35/15-35

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/0/20.6

Value-Added Tax (VAT)

Czech Republic

Sweden

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Czech Republic

Sweden

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

General Capital Gain Tax Rate:

Return on capital of Swedish companies is in the tax summary.

Effective Tax Rate (ETR)

Czech Republic

Sweden

Composite Effective Average Tax Rate:

20.31%

Composite Effective Average Tax Rate:

19.55%

Composite Effective Marginal Tax Rate:

20.73%

Composite Effective Marginal Tax Rate:

17.12%

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