The new 3:12 rules have applied since 2026

Do you want to take out as much dividend as possible in 2026? Then it is high time to get to grips with the new 3:12 rules. The Swedish Parliament (Riksdag) has adopted the new rules, and they apply from the 2026 income year, in other words from the 2027 tax return. Among other things, the changes mean a higher basic amount, no requirement to take out a salary and fewer choices in the calculation.

The biggest changes

The new 3:12 rules aim to simplify the system and create more predictable conditions. Here are the main points:

• The basic amount is raised to 4 income base amounts.

• The salary withdrawal requirement and the ownership share requirement are abolished.

• A single calculation model replaces the previous two alternatives.

• A salary deduction of 8 income base amounts is introduced per shareholder.

• Interest on saved dividend allowance is removed.

• The qualifying period for qualified shares is shortened from 5 to 4 years.

The basic amount is raised: what does it mean for you?

Previously, business owners who used the simplification rule could claim a dividend allowance of 2.75 income base amounts (inkomstbasbelopp). From the 2026 income year, the level is 4 income base amounts per company.

If you do not use the salary basis, this gives you more scope to take dividends at the lower capital income tax rate. It is particularly beneficial for small companies with limited salary withdrawals.

No more salary and ownership share requirements

One of the biggest changes is that the requirement to take out a salary in order to use the salary basis disappears. The requirement for a certain ownership share is also removed.

Instead, a salary deduction of 8 income base amounts per shareholder is introduced. This means that the salary basis still matters for the dividend allowance, but the calculation becomes simpler and less bureaucratic.

A single calculation model

Previously, business owners could choose between the main rule and the simplification rule. From 2026, a single model applies, made up of three components:

1. The basic amount (4 income base amounts).

2. Salary-based allowance (after the deduction).

3. Interest on the part of the cost basis (omkostnadsbelopp) that exceeds SEK 100 000.

The aim is to reduce complexity and create more predictable dividend opportunities.

What happens to saved dividend allowance?

An important change is that the interest uplift on saved dividend allowance is removed. Previously, saved allowance could be increased by an annual interest rate, which favoured saving in the company over the long term.

From 2026, saved allowance remains but is no longer increased by interest, which means that business owners may need to rethink their dividend strategy.

The qualifying period is shortened to four years

Previously, a five-year qualifying period applied to qualified shares. Under the new rules, this period is shortened to four years. This can make it easier to sell a company or restructure ownership without having to wait as long to avoid being taxed on the income as employment income.

Which companies benefit from the changes?

It is mainly smaller companies without large salary withdrawals that benefit. The higher basic amount gives more scope for dividends at a low tax rate.

Business owners who have previously put a lot of effort into meeting the salary withdrawal requirement may also see advantages, as the system becomes simpler and less administratively burdensome.

On the other hand, those who have built up large saved dividend allowances may lose out now that the interest uplift disappears.

How to adapt to the new rules

To be well prepared for the new rules, it is important to review the following now:

• Your ownership structure and planned dividends.

• How the higher basic amount may affect your strategy.

• Whether you should adjust your salary withdrawal to the new rules.

Another crucial factor is accurate bookkeeping. The dividend allowance is calculated from, among other things, the salaries in the company and your ownership, so the records need to be reliable when it is time to plan dividends.

Conclusion: maximise your dividend wisely

The new 3:12 rules from 2026 bring both opportunities and challenges. A higher basic amount and a simpler calculation make it easier for many small business owners to take dividends, but the removal of the interest uplift may call for new strategies.

The most important thing is to analyse now how the changes affect your particular company and plan accordingly.

Do you need help navigating the new rules?

At Ekonomico, we specialise in digital accounting and tax planning for small businesses. Would you like to know more about how to handle dividends, bookkeeping and future rule changes?

Contact us and we will help you get the most out of your business.