Lithuania vs Sweden
Corporate Tax Comparison
Time of Update: Lithuania: 4/05/2026 / Sweden: 4/04/2026
Compare Lithuania and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Lithuania vs Sweden Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Lithuania
Sweden
General CIT Rate:
17
General CIT Rate:
20.6
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
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:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
90 days after evaluation.
CIT Estimated Payment Due Date:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
CIT Estimated Payment Due Date:
Monthly installments.
Withholding Tax (WHT)
Lithuania
Sweden
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Lithuania
Sweden
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
Effective Tax Rate (ETR)
Lithuania
Sweden
Composite Effective Average Tax Rate:
13.67%
Composite Effective Average Tax Rate:
19.55%
Composite Effective Marginal Tax Rate:
7.25%
Composite Effective Marginal Tax Rate:
17.12%
