Starting from 1st of January 2013, the income tax in Sweden, applied for companies, is 22%, instead of the previous 26,3%. The old tax rate still applies for the companies which financial year started before the 1st of January 2013.
In 2014, the income of Swedish companies for the year 2013 will be taxed with the 22% rate, provided that the financial year matched the calendar year.
Companies and businesses which financial year started before the 1st of January 2013, for example the period from July 2012 to June 2013, will be taxed 26,3% for the company’s income for the financial year of 2012/2013. The new 22% tax rate will be applied for income from the financial year 2013/2014.
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