Dagens industri: New Dividend Tax Rules Approved for 2026

New dividend taxation rules for closely-held companies have been approved and will take effect in 2026, according to Dagens industri. The new 3:12 regulations aim to simplify the existing system, which currently requires businesses to choose between a simplification rule and a main rule, by implementing a single, unified calculation method. The revised model will provide a standard base amount for low-taxed dividend space, equivalent to four income base amounts (IBB), totaling 322,400 kr for 2026. This base amount will be allocated among shareholders based on their respective ownership percentages. Furthermore, companies can generate salary-based dividend space, calculated as half of the company's total payroll exceeding a standard deduction of eight IBB (644,800 kr). Companies with a total salary base below this threshold will not receive any additional dividend space through this mechanism. While the changes intend to simplify the system, tax expert Anders Nilsson suggests that some owners may be unable to maximize their dividends as effectively as under the previous rules. The new structure could also introduce restrictions in companies with multiple owners, as both the standard base amount and any salary-based dividend space must be proportionally distributed among all shareholders.