How to start a company in Sweden
Last checked: November 2026 · Currency: SEK
Swedish startups almost always form a private limited company (aktiebolag, AB) with at least SEK 25,000 of share capital. Registration is fully digital through verksamt.se, which also handles tax registration with Skatteverket, and no notary is needed. Corporate tax is a flat 20.6%, and there are special 3:12 rules for how owner-managers are taxed on dividends.
General information, not legal or tax advice. Rules and fees change; always check the official source.
Company types
| Type | Minimum capital | Liability | Best for |
|---|---|---|---|
| AB Privat aktiebolag (private limited company) | SEK 25,000 (paid in before registration) | Limited | Teams planning to raise investment; the standard startup form |
| HB Handelsbolag (trading partnership) | None | Unlimited (personal, joint) | Testing an idea together; not suitable for investors |
Registration, step by step
- 1Agree on equity, roles and vestingAgree on ownership, roles and vesting/leaver rules, and put them in a shareholders' agreement (aktieägaravtal). Pre-emption and consent clauses can also go in the articles of association (bolagsordning).Verksamt.se – Start a business
- 2Choose the AB and draft the founding documentsPrepare the memorandum of association (stiftelseurkund) and articles of association (bolagsordning), and choose a board with at least one member and one deputy if the board has fewer than three members.Bolagsverket – Swedish Companies Registration Office
- 3Open a bank account and pay in the share capitalPay at least SEK 25,000 into a bank account for the company being formed, and get a bank certificate (bankintyg) as proof. After registration you can use the money for the business.Bolagsverket
- 4Register with Bolagsverket and Skatteverket via verksamt.seRegister the AB online at verksamt.se. In the same flow you can apply for F-tax approval, VAT registration and employer registration with Skatteverket. Founders sign with Swedish BankID.Verksamt.se
- 5Register the beneficial ownersAfter registration, report the company's beneficial owners (verklig huvudman) to Bolagsverket. This applies to anyone owning or controlling more than 25%.Bolagsverket
- 6Register your trade markFile a Swedish trade mark with PRV, or an EU trade mark with EUIPO if you sell across the EU.PRV – Trade marks
Costs and time
| Item | Amount |
|---|---|
| Bolagsverket registration of an AB (e-service) | about SEK 1,900–2,400 (fees were raised in June 2025; paper costs more) Check the official source |
| Beneficial owner registration | about SEK 250 (electronic) Check the official source |
| Share capital (not a fee, stays in the company) | SEK 25,000 |
| Swedish trade mark (PRV e-service) | SEK 2,700 for one class; SEK 1,000 per extra class |
| Accountant / annual report | roughly SEK 10,000–40,000 per year for a small AB Check the official source |
How long it takes: Usually about 1–2 weeks with the e-service, depending on Bolagsverket's processing times. Getting F-tax and VAT registration from Skatteverket can take a few more weeks.
Taxes
| Tax | Rate | Note |
|---|---|---|
| Corporate income tax (bolagsskatt) | 20.6% | A proposed cut to 20% from 2026 was not included in the 2026 budget. |
| VAT (moms) | 25% standard (12% and 6% reduced) | Exemption available up to SEK 120,000 taxable turnover per year. |
| Employer social security contributions | about 31.42% on salaries | Paid on top of gross salary, including founders' salaries. Check the official source |
| 3:12 rules (owner-managed companies) | Part of dividends taxed at a lower capital rate, the rest as salary | The rules were reformed for 2026; ask an accountant before paying out dividends. Check the official source |
Protect your name
TrademarkPRV (Swedish Intellectual Property Office) or EUIPO (whole EU)SEK 2,700 via e-service for one class, SEK 1,000 per extra class Trademark officeTrademark basics →
PatentPRV (national) or European Patent Office (EPO)Patent officePatent basics, and when not to bother →
Tips for co-founders
- No notary is needed to found an AB or to transfer shares; transfers are recorded in the company's share register (aktiebok).
- Vesting is usually done through leaver clauses in the shareholders' agreement (buy-back of shares at a set price), plus pre-emption clauses in the articles.
- For employees, look at qualified employee stock options (kvalificerade personaloptioner), which can be taxed more favourably if strict conditions are met.
- You need Swedish BankID (or a paper process) to use verksamt.se e-services; non-resident founders should plan extra time.
- Founders who own and work in the AB fall under the 3:12 rules, so plan salary and dividends with an accountant.
Official links
General information, not legal or tax advice. Rules and fees change; always check the official source. Last checked: November 2026.