Dagens industri: New Dividend Tax Rules Confirmed for 2026

Effective for the 2026 fiscal year, newly approved 3:12 tax regulations will fundamentally change dividend calculations for shareholders, according to Dagens industri. The new rules replace the existing dual-system choice between simplification and main rules with a single, simplified model. The revised system establishes a standard base dividend allowance of 4 income base amounts (IBB) per company, equating to SEK 322,400 for 2026. This allowance is then distributed proportionally based on individual ownership. Although the formal salary requirement has been eliminated, companies retain the ability to generate additional dividend capacity. The salary-based calculation now begins with the company's total payroll, from which a standard deduction of 8 IBB (SEK 644,800) is subtracted. Fifty percent of the remaining balance may then be utilized as supplementary dividend space. This change will significantly impact business owners; for instance, a sole proprietor earning a salary near the state tax threshold will no longer generate any salary-based dividend allowance under the new regulations.