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Sweden tax guide 2026
Sweden splits income into two worlds: salaries pay municipal tax of about 32% plus 20% national tax above SEK 643,000 — a top marginal near 52% — while everything from dividends to crypto sits in a flat 30% capital box. Employees barely notice social security (their 7% pension premium is fully credited back), inheritance and wealth taxes were abolished long ago, and the popular investment savings account now taxes nothing on the first SEK 300,000.
- Rate range
- ≈ 29% – 52% on earned income (municipal 28.98–35.3% + 20% national); flat 30% on capital
- Key allowance
- Basic allowance up to SEK 45,600 (up to 179,100 for over-66s); ISK savings tax-free to SEK 300,000
- Tax year
- Calendar year
- Filing deadline
- 4 May of the assessment year (pre-filled return)
Taxes covered
- Income tax≈ 52%
Municipal tax (avg 32.38%) on all earned income plus 20% national tax above SEK 643,000 — no national tax at all below that line.
- Dividend tax30%
Flat 30% capital-income tax on dividends and interest; owner-managers of close companies face the 3:12 split between capital and salary rates.
- Capital gains tax30% / 22%
Flat 30% on securities gains; home sales at an effective 22% (22/30 of the gain taxed) with deferral on replacement purchases.
- Crypto tax30%
Crypto gains are capital income at 30%; only 70% of losses offset, and every disposal — including swaps — must be reported on form K4.
- Social security7% (fully credited)
Employees pay a 7% pension premium (max SEK 47,100) that is credited back in full against income tax — employers carry the real 31.42% burden.
- Inheritance tax0%
No inheritance tax, no gift tax, no wealth tax — all abolished; heirs inherit assets with the deceased's cost basis.
- Withholding tax30% / 25%
Non-residents: 30% coupon tax on dividends (treaty-reducible), a 22.5% (2026; 20% from 2027) special non-resident tax (SINK) on salaries and pensions, 0% on interest.
Special regimes
- Expert tax relief
Foreign key staff earning over SEK 88,800 a month pay tax on only 77.5% of income for up to 7 years — no social contributions on the exempt slice either.
- Investment savings account (ISK)
Shares and funds inside an ISK are never taxed on gains — just a small annual deemed charge, and from 2026 the first SEK 300,000 is entirely tax-free.
- No inheritance, gift or wealth tax
All three were abolished (inheritance/gift in 2005) — estates of any size pass tax-free.
- 22% effective home-sale rate
Only 22/30 of a home-sale gain is taxable at 30% — an effective 22% — with deferral available when buying a replacement home.
- The 10-year departure rule
Sell Swedish company shares within 10 years of leaving and Sweden can still tax the gain — treaties often shorten the reach.
Recent changes
- 2026-01The investment savings account tax-free amount doubled to SEK 300,000; the national-tax threshold rose to SEK 643,000.
- 2026-01The expert-tax exemption fell from 25% to 22.5% of income (20% from 2027), while the qualifying salary was cut to 1.5× the base amount (SEK 88,800/month).
- 2026-01Interest on unsecured (consumer) loans stopped being deductible entirely, after a 50% haircut in 2025.