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Capital gains tax in Sweden 2026
Capital gains join the flat 30% box regardless of holding period — with two softeners: only 22/30 of a dwelling gain is taxed (an effective 22%), and gains inside an investment savings account are never taxed at all.
Sellers of a main home can defer the gain by buying a replacement in Sweden or the European Economic Area (EEA) within a year.
For listed shares you may simply deem your cost to be 20% of the sale price — useful for ancient holdings with lost records.
At a glance
- top rate
- 30% (securities); 22% effective (dwellings)
- entry band
- 0% inside an ISK; SEK 50,000 yearly threshold for personal-use assets
- tax year basis
- Calendar year
- filing deadline
- Via the pre-filled return (form K4 for securities)
- residency basis
- Residents: worldwide gains
- regime flag
- No exit tax — but the 10-year rule follows leavers
Rates
Capital gains by asset type (2026)
| Rate | Base | Applies to |
|---|---|---|
| 30% | Net gain (average-cost method; 20%-of-proceeds option for listed) | Shares, funds, bonds outside an ISK |
| 22% effective | 22/30 of the gain at 30% | Private dwellings — main homes (with deferral option) and holiday homes |
| 27% effective | 90% of the gain at 30% | Business-related property of individuals |
| 30% | Gains above SEK 50,000/year | Personal-use property (art, boats); 25%-of-proceeds deemed-cost option |
| 0% | — | All gains inside the investment savings account wrapper |
Thresholds & allowances
- Home-sale deferralGains up to SEK 1.45 million deferrable
Buy a replacement home in Sweden/EEA within a year; 1+ year of occupation required
- Loss relief70% of excess capital losses deduct against other capital income
Negative capital income converts to a 30%/21% credit against earned-income tax (break at SEK 100,000)
Residency
Residency trigger
Residents pay on worldwide gains; there is no exit tax on leaving, but Sweden keeps taxing rights over Swedish-company share gains for 10 years after departure (treaties often shorten this).
Non-resident treatment
Non-residents are taxed on Swedish property gains at the same rates; their securities gains are outside Swedish tax except under the 10-year rule.
Notes
- Gifted and inherited assets carry over the giver's cost basis — no step-up, so old family holdings can hide large latent gains.
- Home-sale losses deduct at 50% (63% for business-related property).
- The dwelling deferral requires repurchase in Sweden or the EEA; renting out first can jeopardise the main-home status.
- Average cost per identical security is mandatory unless the 20% standard-cost option is chosen.
FAQ
What is the capital gains tax rate in Sweden?
A flat 30% on securities — but only 22/30 of a home-sale gain is taxed (effective 22%), and gains inside an investment savings account are tax-free.
Can I defer tax when selling my home in Sweden?
Yes — up to SEK 1.45 million of gain can be rolled into a replacement home bought in Sweden or the EEA within a year of the sale.
Figures: tax year 2026, compiled from public sources. Not tax advice.