Dagens industri: New Swedish Tax Rules Impact Dividend Calculations in 2026

Approved by Dagens Industri, new 3:12 tax regulations will be implemented in 2026, fundamentally altering dividend calculations for Swedish limited companies. The updated rules replace the existing dual system, comprised of a simplification rule and a main rule, with a single, standardized calculation method applicable to all business owners. Under the revised model, a standard base dividend amount (grundbelopp) is established at 4 income base amounts (IBB), equivalent to 322,400 kr for 2026. This allowance is allocated to owners proportionally to their share percentage. The framework also incorporates provisions for calculating supplementary dividend capacity based on company salaries, contingent upon the total salary base exceeding a standard deduction of 8 IBB (644,800 kr). While designed to streamline the process, the new structure may reduce dividend optimization opportunities for some business owners, particularly those in co-owned entities.