Corporate Tax Comparison

Gibraltar vs Sweden

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

Published — Gibraltar: 5/22/2024 · Sweden: 2/14/2024 · Time of Update — Gibraltar: 4/05/2026 · Sweden: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Gibraltar

Sweden

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Gibraltar: 5/22/2024 · Sweden: 2/14/2024 · Time of Update — Gibraltar: 4/05/2026 · Sweden: 4/05/2026

Corporate Income Tax (CIT)

Gibraltar

Sweden

General CIT Rate:

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.

General CIT Rate:

20.6

CIT Return Due Date:

CIT returns are due nine months after the date of the company's financial year end.

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 final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

CIT Payment Due Date:

90 days after evaluation.

CIT Estimated Payment Due Date:

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

CIT Estimated Payment Due Date:

Monthly installments.

Withholding Tax (WHT)

Gibraltar

Sweden

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

30/0/20.6

Value-Added Tax (VAT)

Gibraltar

Sweden

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Gibraltar

Sweden

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Gibraltar

Sweden

Composite Effective Average Tax Rate:

19.55%

Composite Effective Marginal Tax Rate:

17.12%

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