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Income year 2026, tax return 2027

3:12 calculator: gränsbelopp 2026 and 2027

Work out how much dividend you can take at 20 % tax from your Swedish close company (fåmansföretag). The calculator uses the rules in force from 1 January 2026, when the simplified rule and the main rule were replaced by a single calculation, and calculates for the year the dividend is paid.

Which year’s allowance applies?

A dividend on the 2026 profit is normally decided at the AGM in spring 2027 and paid then. That makes it the 2027 allowance: four income base amounts for 2026 plus half of your share of the salaries the company paid during 2026 above eight income base amounts. You report it on your K10 in spring 2028.

To use the 2026 allowance, the dividend must be decided and paid by 31 December 2026, for example at an extraordinary general meeting in the autumn (efterutdelning) based on unrestricted equity in the latest adopted balance sheet. Unused allowance is not lost; it is saved for later years.

Your figures

When is the dividend decided and paid?

The year the dividend is decided and becomes available determines which year’s allowance applies, not which year’s profit it comes from.

Share of the shares at the start of 2026.

All cash salaries the company and wholly owned subsidiaries paid during 2025, including your own. Not benefits or expense reimbursements.

Salary from the company to you or a close relative during 2025. The wage-based amount may not exceed 50 times this. There is no longer a minimum salary requirement.

What you paid for the shares, usually the share capital. Only the part above 100 000 kr counts.

Unused allowance from earlier years, from your latest K10. No longer indexed with interest.

Optional. Fill in to see how the dividend is taxed.

Spouses calculate the wage-based amount jointly and share one wage deduction.

You may use at most one base amount in total. If the sum exceeds it, it is split in proportion to your holdings.

How the calculator works

  1. The base amount is four income base amounts (inkomstbasbelopp) for the year before the income year, 4 × 80 600 kr = 322 400 kr, split equally across the shares. If you own shares in several close companies you get at most one base amount in total.
  2. The wage-based amount is 50 % of your share of the company’s cash salaries in 2025, after a wage deduction of eight income base amounts, 644 800 kr. The deduction is taken in full from your share, not in proportion to it. The amount may not exceed 50 times the cash salary you or a close relative received from the company.
  3. Spouses who both own shares calculate the wage-based amount jointly, with one wage deduction, and split it by holding.
  4. There is no longer a minimum salary requirement, and no longer a requirement to own at least four percent.
  5. Interest is calculated on the part of the acquisition cost above 100 000 kr, at the government borrowing rate on 30 November 2025 plus nine percentage points, 11.55 %.
  6. Saved dividend room is added without indexation.
  7. Dividends within the allowance are taxed at 20 %. Dividends above it are taxed as salary up to 90 income base amounts for the income year, 7 506 000 kr, and at 30 % beyond that.

Sources

Constants checked 8 September 2026.