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

Effective fiscal year 2026, Sweden will implement revised 3:12 tax regulations impacting dividend taxation for owners of closely-held companies, as reported by Dagens Industri. These updated regulations replace the current dual-system approach with a unified method applicable to all companies. A key modification is the introduction of a standardized base amount, set at four income base amounts (IBB), totaling SEK 322,400 for 2026. This base amount will be allocated proportionally based on ownership stake. The former specific salary requirement has been eliminated, although a mechanism for calculating additional dividend capacity based on salary remains. Tax expert Anders Nilsson suggests these changes will broadly affect limited company owners. While the new regulations aim for simplification, they may limit dividend optimization strategies for some. Specifically, the high standard deduction within the salary-based calculation may prevent many sole proprietors from qualifying for additional dividend capacity. Furthermore, in companies with multiple shareholders, both the base amount and any salary-based dividend capacity must be distributed among the owners.