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