Ukraine vs Sweden
Corporate Tax Comparison
Time of Update: Ukraine: 4/06/2026 / Sweden: 4/04/2026
Compare Ukraine and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ukraine vs Sweden Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ukraine
Sweden
General CIT Rate:
18%
General CIT Rate:
20.6
CIT Return Due Date:
The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.
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:
According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.
CIT Payment Due Date:
90 days after evaluation.
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
Monthly installments.
Withholding Tax (WHT)
Ukraine
Sweden
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ukraine
Sweden
General Capital Gain Tax Rate:
Capital gains are subject to the standard corporate income tax rate of 18%.
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
Effective Tax Rate (ETR)
Ukraine
Sweden
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
19.55%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
17.12%
