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Generic Tax Name Capital tax - Tax on share dividends to non-residents
Tax name in the national language Kupongskatt
Tax name in English Tax on share dividends to non-residents
Member State SE-Sweden
Tax in force since 1971/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Act on Tax on Dividends to Non-Residents (1970:624).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


Non-Swedish residents receiving dividends paid by Swedish companies and mutual funds.

Tax object and basis of assessment

Dividends paid by Swedish companies or mutual funds.

Deductions, Allowances, Credits, Exemptions

Due to tax treaties between Sweden and other countries, exemption or a reduced tax may be applied to avoid a double taxation.

Rate(s) Structure

30 %

Tax due date

Tax collector

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d51o (d519 (d51ba))

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 3,772.00 SEK 0.10
2011 4,580.00 SEK 0.12
2010 3,064.00 SEK 0.09
2009 3,089.00 SEK 0.09
2008 5,520.00 SEK 0.16
2007 6,340.00 SEK 0.19
2006 3,880.00 SEK 0.12
2005 2,832.00 SEK 0.10
2004 2,453.00 SEK 0.09
2003 1,865.00 SEK 0.07
2002 1,909.00 SEK 0.07
2001 2,525.00 SEK 0.10
2000 2,062.00 SEK 0.09


Tax on share dividends to non-resident is only a part of D5.