Europe · SEK
Sweden
Reviewed 2026-06-21
Top income tax
20%
Self-employed SS
Yes
VAT
25%
Capital gains
30%
Exit tax
No
Nomad visa
No
58
/ 100
Tax efficiency40
Ease to enter63
Ease to exit81
Cost of living63
Internet48
English100
Sweden taxes residents on worldwide income, combining a flat municipal tax of roughly 32 percent with an additional 20 percent national tax once income passes about 67,000 USD, so effective rates on labor income are high. For a solopreneur the headline burdens are heavy: 25 percent VAT, a flat 30 percent capital gains tax with no holding-period relief, and mandatory self-employed social contributions near 29 percent of business profit. There is no wealth, inheritance, or gift tax, the corporate rate is a competitive 20.6 percent, and Sweden offers no dedicated digital nomad visa but does grant residence permits for self-employed entrepreneurs.
Personal income tax
Income tax structureProgressive
Top income tax rate20%
Entry income tax rate0%
Top rate threshold$67,500
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate7%
Employer SS rate31.42%
Indirect & other taxes
VAT standard rate25%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20.6%
WHT on dividends30%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameExpert tax relief for foreign key personnel (administered by Forskarskattenamnden)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index67
Internet speed210 Mbps
English proficiencyHigh
Civil liberties98
Sources
- PwC Worldwide Tax Summaries — Sweden Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Sweden Individual: Other taxes (VAT, social security, no inheritance/wealth tax)
- PwC Worldwide Tax Summaries — Sweden Corporate: Taxes on corporate income (20.6%)
- Verksamt.se (Swedish Agency for Economic and Regional Growth) — Social security contributions for sole traders
- Swedish Migration Agency (Migrationsverket) — Residence permit to run your own business in Sweden
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.