Finance · Tool

3:12 Calculator

Calculate your dividend threshold (gränsbelopp) for income year 2026 under the Swedish 3:12 rules. Supports multiple companies, spouses and the salary cap.

GränsbeloppDividendsClosely-held company
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3:12 calculator

Companies

Company 1 of 1

%

The calculation shows the threshold for you — run a separate calculation for your spouse. "Equivalent" = registered partnership, cohabitant previously married, or cohabitant with shared children.

kr

Cash gross salaries the year before the dividend, incl. owner salaries and salaries from subsidiaries. Benefits and government wage subsidies do not count.

kr

Your salary — or the highest among related parties if anyone in the group (IL 2:22§) earned more. Used for the cap rule of 50 × salary.

kr

What you paid for the shares + any unconditional shareholder contributions. Interest is only calculated on the portion above 100,000 kr.

kr

From previous years. Carried forward at nominal value — no longer indexed with interest from 2026.

kr

Leave 0 to only see the threshold. Otherwise the dividend is split into capital 20% / earned income / capital 30%.

Threshold (gränsbelopp)

Company 1 of 1
0 kr
total threshold (gränsbelopp) for dividends in 2026
This year's threshold
0 kr
Saved space
0 kr
Unused space
0 kr
Step-by-step calculation
Base amount (grundbelopp, 4 IBB)
4 × IBB 2025322 400 kr
× your ownership in this company0%
Your share of the base amount0 kr
Salary-based space
Share of the salary base (0%)0 kr
− Salary deduction (8 IBB)−644 800 kr
= After salary deduction0 kr
× 50%
Salary-based space0 kr
Final salary-based space0 kr
Summary
Base amount0 kr
+ Salary-based space0 kr
+ Interest on cost basis0 kr
This year's threshold0 kr
+ Saved dividend space0 kr
Total threshold (gränsbelopp)0 kr

Things to consider

General rules and caveats that affect your calculation under chapter 57 of the Swedish Income Tax Act.

Multiple closely-held companies
Use the "+ Add company" button at the bottom of the left column to fill in more companies. The base amount of 4 IBB (322 400 kr) applies to you as a person across all your closely-held companies — if your combined ownership exceeds 100% it is distributed proportionally. Salary-based space, interest and saved space are calculated separately per company.
The cap (takbeloppet)
Dividends above the threshold are taxed as earned income up to the cap of 90 IBB (7 506 000 kr for 2026). Amounts above that are taxed as capital at 30%. The cap applies to the owner and related parties jointly for the tax year — this calculator only handles your own dividend.
Subsidiaries in the salary base
Salaries from subsidiaries count toward the salary base. From income year 2026 the definition of "subsidiary" has changed:
  • Limited companies (AB): new definition under the Swedish Companies Act and Annual Accounts Act — essentially majority of votes, contractual control, or the right to appoint more than half of the board.
  • Trading and limited partnerships (HB/KB): unchanged — requires the parent to own all shares directly or indirectly.
Qualified shares
The rules only apply to qualified shares under chapter 57 IL. Shares are qualified if the shareholder or related parties have been active to a significant extent in the company during the tax year or any of the five preceding years. This qualifying period is shortened to four years from income year 2027.
Cooling-off period (karenstid)
When a company stops being a closely-held company, the shares remain qualified during a cooling-off period (so-called "trädabolag"). From income year 2026 the period is four years (previously five). The rules on "same or similar activity" can however prevent the period from ever expiring.
Ownership at start of year
This year's threshold can only be credited to the person who owned the shares at the start of the income year. Those who buy shares during the year cannot count a threshold for the purchase year — that happens the following year. The calculator assumes you owned the shares for the entire year before the income year; partial-year ownership follows different rules for the salary-based space.
Saved dividend space
Saved dividend space can be carried forward to the next income year. From the tax return filed 2027 (income year 2026) it is no longer indexed with interest — it is carried at nominal value. It can later be used as capital-taxed dividend (20%) or as the capital-taxed portion of a capital gain on sale of the shares.
Dividends only, not capital gains
The calculator computes the threshold for dividends. On sale of the shares (capital gain), partially different rules apply — including a separate cap of 100 IBB (8 340 000 kr for 2026) and transitional rules for shares acquired before 1990/1992 (indexing and capital-base rules, removed from income year 2029).
The outsider rule (utomståenderegeln)
If an outsider (outside the related-party group) owns ≥ 30% of the company's shares and is entitled to a corresponding dividend, the shareholder's shares can be classified as non-qualified. The assessment period is five years back (shortened to four years from income year 2027). If the shares are non-qualified, the 3:12 rules do not apply and the dividend is taxed directly at 25% as capital — this calculator assumes your shares are qualified.

Disclaimer. This calculator is an advisory aid and does not replace individual tax advice. Results are computed from the values you enter and the current rules under chapter 57 of the Swedish Income Tax Act. The tool does not account for every possible exception or special rule. Always verify against Skatteverket's guidance before making final decisions.