Personal tax return and K10

What is the K10 form?

K10 is the appendix to Income Tax Return 1 (Inkomstdeklaration 1) where you, as the owner of qualified shares in a close company (fåmansföretag), calculate your threshold amount (gränsbelopp). If you file using the e-service of the Swedish Tax Agency (Skatteverket), the K10 appendix is created automatically and submitted together with your income tax return. You still have to work out the figures yourself: the salary base, the cost basis (omkostnadsbelopp), the saved dividend allowance and how much you have received in dividends.

The threshold amount decides how your dividend is taxed. Dividends up to the threshold amount are taxed at 20 per cent as capital income. Dividends above the threshold amount are taxed as employment income, because they are seen as payment for your work. If you sell shares in the company, you report the sale on the K10, and part of the gain may then be taxed as employment income.

The Tax Agency recommends that you submit a K10 even in years when you do not take a dividend or sell shares. The part of the threshold amount that you do not use is carried forward to the next year as saved dividend allowance.

K10 in the 2027 tax return: new rules for income year 2026

Most of the changes to the 3:12 rules apply from income year 2026, which means the tax return you file in 2027. Previously, the threshold amount was calculated using either the simplification rule or the main rule. Now there is a single calculation rule:

• A basic amount replaces the simplification rule. It is four income base amounts (inkomstbasbelopp), based on the income base amount for 2025, and comes to SEK 322 400 for income year 2026. The basic amount is divided equally across every share in the company, so if there are several owners, you share it.
• Salary-based allowance: 50 per cent of your share of the salary base above eight income base amounts (SEK 644 800 for income year 2026). The previous requirement for a minimum ownership share and the requirement to draw a salary yourself have been removed.
• Interest on the cost basis is only calculated on the part above SEK 100 000.
• Saved dividend allowance is no longer increased by interest from the 2027 tax return onwards.
• The waiting period, the time before a share stops being qualified, is shortened from five to four years.

This means last year's K10 cannot simply be copied. Read more in our guide to the 3:12 rules. If you want to plan salary and dividends for the years ahead, that is advice rather than a tax return, see tax advice.

Tax return help for individuals and sole traders

Not everyone who needs help with their tax return owns a limited company. We also help individuals and sole traders with their income tax return and the appendices that go with it:

• The NE form (NE-bilaga), where you report the result from your sole trader business (enskild firma). We can prepare the year-end accounts behind the figures at the same time.
• K4 when you have sold shares, bonds or other securities.
• K5 when you have sold a house or a freehold flat (ägarlägenhet) that was your private home, and when you want to apply to defer the tax on the gain.
• A review of pre-filled information and deductions. We have gathered what is new for next spring in the 2027 tax return.

When do you need to file?

The Tax Agency publishes the dates for the 2027 tax return ahead of the spring. We keep track of them and get in touch in good time, so that your documents reach us before the deadline. The company's own tax returns have other dates that depend on the financial year, and we cover them on the page about tax returns for companies.

How it works with us

1. You send us your documents: last year's tax return and K10, the dividend decision, payslips from the company and contract notes or purchase contracts if you have sold anything.
2. We calculate the threshold amount and the saved dividend allowance. If we handle the company's bookkeeping, we check against it directly.
3. You receive a draft with the figures and a short explanation before anything is submitted.
4. Once you have approved it, we submit the tax return digitally. This requires you to register your consultant as your tax return representative (deklarationsombud) with the Tax Agency. You are responsible for the information being complete and correct even when a representative submits it, which is why we go through the draft with you first.

What is included

• K10 for every close company in which you hold qualified shares
• Calculation of the threshold amount under the rules for income year 2026
• Saved dividend allowance carried forward to the next year
• NE form for sole traders
• K4 and K5 when selling securities or a home
• Review of pre-filled information before you approve
• Digital submission as your tax return representative

Price for K10 and personal tax return

K10 and the income tax return are included in the Complete package (from SEK 2 300/month) and the Premium package (from SEK 3 900/month), excluding VAT. Premium also includes tax planning of salary and dividends. If you only want help with your personal tax return, you will get a quote with a fixed price before we start.

Fixed monthly price based on the number of vouchers and employees, no lock-in period, three months' notice. See prices.