#

Ease of Doing Business in

Sweden

Sweden Download Profile (1642.9KB, pdf)
Region OECD high income
Income Category High income
Population 9,798,871
GNI Per Capita (US$) 57,810
City covered Stockholm

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 9 9
0
82.13 81.61 down
0.52
Starting a Business 15 12 down
3
94.64 94.61 up
0.03
Dealing with Construction Permits 25 23 down
2
78.85 78.75 up
0.10
Getting Electricity 6 8 up
2
96.20 93.08 up
3.12
Registering Property 10 11 up
1
90.11 88.86 up
1.25
Getting Credit 75 70 down
5
55.00 55.00
-
Protecting Minority Investors 19 15 down
4
71.67 71.67
-
Paying Taxes 28 30 up
2
85.28 85.28
-
Trading across Borders 18 18
-
98.04 98.04
-
Enforcing Contracts 22 22
-
72.04 72.04
-
Resolving Insolvency 19 19
-
79.44 78.75 up
0.69

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

28

DB 2016 Rank:

30

Change in Rank:

up2

DB 2017 DTF (% points):

85.28

DB 2016 DTF (% points):

85.28

Change in DTF (% points):

0.00

Indicator Sweden OECD high income
Payments (number per year) info_outline 6 10.9
Time (hours per year) info_outline 122 163.4
Total tax rate (% of profit) info_outline 49.1 40.9
Postfiling index (0-100) info_outline 90.8 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Payroll tax 1 online 36 31.42% gross salaries 35.44
Corporate income tax 1 online 50 22% taxable profits 13.06
Real estate tax 0 online and jointly 0.5% assessed property value 0.56
Environmental tax 1 SEK 500 ton of waste 0.05
Vehicle tax 1 SEK 3,600 fixed fee 0.02
Employee paid - Labor tax 0 online and jointly 7% gross salaries 0.00 withheld
Value added tax (VAT) 1 online 36 25% value added 0.00 not included
Fuel tax 1 SEK 6.19 per liter 0.00 small amount
Totals: 6 122 49.1
  • Answer
    Profit tax (% of profit) 13.1
    Labor tax and contributions (% of profit) 35.4
    Other taxes (% of profit) 0.6
    Answer Score
    Postfiling index (0-100) 90.8
    VAT refunds 79.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Unlikely
    Time to comply with VAT refund (hours) 10.5 79.0
    Time to obtain a VAT refund (weeks) 8.2 90.4
    Corporate income tax audits 93.6
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Unlikely
    Time to comply with a corporate income tax audit (hours) 5.0 93.6
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority Skatteverket - Swedish Tax Agency
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines Online/in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? No
    Legal time limit

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.