Corporate Income Tax Return (Inkomstdeklaration 2)
The annual corporate income tax return for Swedish aktiebolag (ABs) and other legal entities. Reports taxable income, deductions, and computes bolagsskatt liability for the income year.
Who this applies to
- All Swedish aktiebolag (ABs)
- Economic associations (ekonomiska föreningar)
- Other legal entities subject to bolagsskatt
What to file
Inkomstdeklaration 2 — the corporate income tax return, including any required supplementary forms (bilagor) such as N2 (sole trader supplement), N7 (interest limitation calculation), N8 (periodiseringsfond), or N9 (koncernbidrag)
How to file
Via Skatteverket's e-tjänster (Min Skattekonto / Mina sidor) using BankID or other approved e-identification. Paper filing is possible but strongly discouraged and subject to earlier deadlines.
Payment due
Preliminary bolagsskatt is paid monthly throughout the year in instalments. Final true-up (tillkommande skatt/kvarskatt) is due approximately 30 days after the final tax assessment is issued by Skatteverket (typically 3-6 months after filing).
Penalties for missing this deadline
Förseningsavgift (late filing fee): SEK 6,250 for the first month late; SEK 12,500 for the second month; SEK 18,750 for the third month and beyond. In addition, Skatteverket may make an estimated assessment (skönstaxering) if no return is filed.
Filing checklist
- Confirmed financial year end date and filing deadline
- Approved annual accounts (årsredovisning) finalised
- Taxable income calculated: accounting profit adjusted for non-deductible items
- Periodiseringsfond allocations or reversals completed (Bilaga N8 if applicable)
- Interest limitation calculation checked if net interest expense exceeds SEK 5 million (Bilaga N7)
- Any koncernbidrag (group contributions) documented and included (Bilaga N9)
- K10 forms submitted by individual shareholders for their own personal returns
Documents you'll need
- Approved årsredovisning (annual report) for the financial year
- General ledger or trial balance supporting the taxable income figure
- Documentation for any adjustments between accounting profit and taxable income
- Prior year Skatteverket assessment for comparison
Common mistakes to avoid
- Missing the electronic filing deadline of 1 July by confusing it with the paper deadline (1 May)
- Failing to file supplementary bilagor (N8 for periodiseringsfond, N7 for interest limitation) when required
- Failing to include all income sources — particularly foreign income and currency gains
- Not utilising available periodiseringsfond allocations to reduce current-year taxable income
Never miss a Sweden deadline
AccountsOS tracks every Skatteverket (Swedish Tax Agency) and Bolagsverket (Swedish Companies Registration Office) deadline and reminds you weeks ahead.
Try Free