3:12 calculator

2026 changed how the Swedish tax authority calculates thresholds for dividends. The previous "förenklingsregeln" was removed and is replaced by new regulations. In this article we present a high level description of the changes and link to our calculator that you can use to see the effects for your dividends.

Björn Smedman

May 18, 2026

2 min read

3:12 calculator: calculate your dividend threshold for 2026

The Swedish 3:12 rules changed on 1 January 2026. The simplification rule was abolished and replaced with a base amount of four income base amounts (IBB), and the calculation of the wage-based threshold was revised. This means everyone with qualified shares in a closely-held company needs to rethink — and recalculate. We have built a calculator where you enter your figures and immediately get your dividend threshold for the year, fully in line with the new rules.

Estimate your dividend threshold using our 3:12-calculator:

https://stormyran.se/en/services/financial/3-12-kalkylator

What the calculator computes

When you enter the figures for your closely-held companies, you get directly:

Base amount, wage-based threshold, and interest on the cost basis — broken down per company
The total dividend threshold for 2026, including any saved threshold carried forward from previous years
How a planned dividend is split between capital income (20 %), employment income, and capital income above the ceiling (30 %)
New saved threshold to carry forward to the next year

Support for the full picture — multiple companies and the related-person circle

The calculator handles the things that often make manual calculations cumbersome:

Multiple closely-held companies — the base amount is redistributed automatically if your combined ownership exceeds 100 %
Spouse or equivalent under chapter 2 § 20 of the Swedish Income Tax Act — joint calculation of the wage-based threshold
Close relatives for the ceiling rule — the highest salary in the circle sets the cap
Planned dividend — immediate feedback on what is taxed how

Tips for an accurate result

Enter the total wages including proportional wages from subsidiaries that the parent company controls
Use the highest salary in your circle of close relatives if anyone earned more than you
Add all your closely-held companies, even small holdings — the base amount must be distributed across all of them
Always verify against the Swedish Tax Agency's guidance before making final decisions

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