# Corporate Income Tax Return (Inkomstdeklaration 2)

Country: Sweden
When: 1 July for electronic filers with a calendar (January-December) financial year. Paper filers: 1 May (rare). For non-calendar financial years: 7 months after the financial year end.
Tax year: 2025

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).

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.skatteverket.se/foretagochorganisationer/skatter/inkomstdeklaration/inkomstdeklaration2.html