Como podem ler no Market Watch:
STOCKHOLM–The Swedish government Thursday said the corporate tax rate will be lowered to 22% from 26.3% in its 2013 budget proposal.
“This is to improve the conditions for new jobs and investments in Sweden. The significant lowering of corporate tax is expected to strengthen the investor climate and growth in Sweden,” the government said.
The Swedish government had previously flagged its intention to lower the corporate tax rate and the proposal follows cuts made by the U.K. earlier this year.
Sweden last lowered its corporate tax rate in 2009, to 26.3% from 28%, and before that in 1993, when the tax was lowered to 28% from 30%.
The Swedish government said the average corporate tax level in the European Union is 23.4%, while the average level in Organisation for Economic Co-operation and Development is 25.5%.
“With the proposed change Sweden would therefore land below the EU average,” the government said.
The change is proposed to take effect Jan. 1, 2013.
Por comparação, a taxa em Portugal é de 26,5% para pequenas empresas, 29,5% para empresas entre 1.500.000€ e 10.000.000€ (de lucros tributáveis) e de 31,5% para empresas acima de 10.000.000€. Como podem comprovar no Guia Fiscal da Deloitte.