From 1 January 2026, Sweden will introduce a new 3:12 regulatory framework. The idea is to make the rules simpler and more uniform – but the outcome will vary depending on the company's salary levels, ownership structure, and whether you own one or several companies.
5 min readThe 3:12 rules govern how dividends and capital gains are taxed for people who own shares in a closely held company (usually a smaller limited company where owners also work in the company).
Today there are two ways to calculate the threshold amount. From 2026 they are merged into a common model. This means you no longer need to choose a method each year.
Important:
Each person can only use a maximum of 4 IBB in total per year, even if they own several companies.
If you own multiple companies, the base amount must be proportionally allocated between the companies based on ownership share.
Sole owners and companies that previously used the simplification rule will often receive a higher "minimum" threshold amount.
You can still calculate salary-based allowance as 50% of the company's cash salaries (including subsidiaries), allocated according to ownership share.
Today you must take out a certain minimum salary to be allowed to use the salary base. That requirement disappears.
From your share of the salary base, a deduction of 8 IBB per shareholder is made (approx. SEK 645,000 at 2026 levels). Spouses share one joint deduction.
Today, owners with less than 4% holding are often not allowed to use the salary base. This restriction is abolished, meaning even small ownership stakes can in principle generate salary-based allowance.
You may still increase the cost base with interest, but only on the portion that exceeds SEK 100,000.
The reform is not a pure tax cut, but rather a redistribution.
To obtain a positive salary-based allowance, roughly the following needs to apply: 0.5 × (company salaries × your ownership share) > 8 IBB. Rearranged, a sole owner needs approximately SEK 1.3 million in total salary base for the deduction not to wipe out everything.
Because the 2026 allowance is partly based on 2025 salaries and the ownership structure as of 1 January 2026, it may be worth considering:
To simplify the system and make it more uniform: one shared calculation instead of two alternative methods.
No. From 2026 there is only one calculation model for the threshold amount.
You get a maximum of 4 IBB per person and year in total. If you own several companies, the standard amount must be split between them according to ownership share.
You can calculate using company salaries without a salary-withdrawal requirement, but a standard deduction of 8 IBB per shareholder is made first. For companies with lower salaries per owner, the salary allowance may therefore become small or zero.
Yes, positively: the previous 4% restriction is removed, so even smaller ownership stakes can generate salary-based allowance.
It remains, but it is no longer indexed. This means the value erodes over time if you do not use it.
New waiting periods starting from 2026 become 4 years. If you are already in a waiting period before 2026, the old 5-year rule still applies for that period.
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