Current tax rates
| Sweden | Norway | Finland | |
|---|---|---|---|
| Dividend tax, D < DA | 36.48 (20) | 22 (0) | 26(7.5) or 26.8(8.5) 43.12(28.9) > EUR 150,000 |
| Dividend tax, D ≥ DA | 65 (55b) 44.42(30) > EUR 600,000b | 51.5 (37.8) | 54 (42) |
| Tax on capital gains | Almost as dividends | As dividends | As capital income |
| Top MTR labor income | 66 [55b] | 49.5[47.4](low) 55.8[47.4](high) | 56 [56b] |
| Capital income tax rate | 30 | 22 | 30 < EUR 30,000 34 ≥ EUR 30,000 |
| Corporate tax rate | 20.6 | 22 | 20 |
Summary of splitting rules in Sweden, Norway, and Finland
| Sweden 1991–2005 | Sweden 2006- | Norway 1992–2005 | Norway 2006– | Finland 1993- | |
|---|---|---|---|---|---|
| Activity requirement | Yes | Yes | Yes | No | No |
| Ownership requirement | Few majority owners Active owners control > 70% | Active owners control > 2/3 | No | Non-listed shares | |
| Base for DA | Acquisition value of sharesa | Fixed amount OR wage sum | Gross assets, wage sumb | Acquisition value of shares | Net assets |
| Pres. rate of return (ρ) | 5% + risk-free (1991) | 9% + risk-freec (2024) | 4% + risk-free (2003) | risk-free (2024) | 8% (2024) |
| Cap gains included in the DA? | Yes | Yes | No | Yes | No |
| Carry-forward of DA:s | Yes | Yes | No | Yes | No |