Dividends 2026: calculate your threshold amount and tax

How the threshold amount is calculated in 2026

The threshold amount (gränsbelopp) is the dividend you can take out at a low tax rate from a close company (fåmansaktiebolag). From the 2026 income year, new 3:12 rules apply, and the threshold amount is made up of four parts:

• Basic amount: SEK 322 400, which is four income base amounts (inkomstbasbelopp). It is divided according to your share of ownership at the start of the year. If you own shares in several close companies, you only get one basic amount in total.
• Salary-based allowance: half of your share of the company's salaries for the previous year, after a deduction of SEK 322 400 × 2, that is SEK 644 800. The allowance may be no more than 50 times your own cash salary.
• Interest on the cost basis: 11.55 per cent on the part of the cost basis (omkostnadsbelopp) that exceeds SEK 100 000.
• Saved dividend allowance: whatever you have not used in previous years is carried forward, but it is no longer increased by interest.

The requirements to own at least 4 per cent and to take out a certain salary in order to include the salary-based allowance have been removed.

How the dividend is taxed

Dividends within the threshold amount are taxed as capital income, where two thirds are taxed at 30 per cent. This works out at 20 per cent tax on the whole dividend. Dividends above the threshold amount are taxed as employment income, in other words like salary, up to SEK 7 506 000. Anything above that amount is taxed as capital income again.

Before you pay a dividend

The company pays 20.6 per cent corporate tax on its profit before anything can be distributed, and a dividend requires unrestricted equity and a decision at the general meeting. Read more about dividends in limited companies. You report the dividend on the K10 form in your tax return, and it is wise to submit a K10 every year even without a dividend, so that the saved allowance is carried forward.

Salary or dividend?

The calculator shows the tax on the dividend, but the best split between salary and dividend depends on your whole situation: pension, sickness benefit qualifying income, other income and how much the company earns. We work this out for you as part of our tax advice and fill in the K10 in personal tax return and K10.