Tax year 2026: Govt bond rate 2.55% · Deemed rate 3.55% · Exemption SEK 300,000
CAPITAL BASE
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EXEMPTION
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TAXABLE BASE
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DEEMED INCOME
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ANNUAL TAX
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EFFECTIVE RATE
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TAX / MONTH
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Final figures come from your bank and the Swedish Tax Agency (Skatteverket).
How ISK Tax Works in 2026
From 2026, new rules apply to ISK taxation in Sweden:
- Tax-free exemption: SEK 300,000 – applies to ISK + KF + PEPP combined
- Government bond rate (Nov 30, 2025): 2.55%
- Deemed income rate: 3.55% (bond rate + 1%, floor at 1.25% + 1%)
- Tax: 30% of deemed income = 1.065% of value above SEK 300,000
Frequently Asked Questions
From 2026, the first SEK 300,000 in ISK accounts is tax-free. This applies to the combined value of ISK, KF (kapitalforsakring), and PEPP accounts. If your total is below SEK 300,000, you pay zero ISK tax.
Quick mode uses a single value (your total account balance). Advanced mode uses quarterly values and deposits for a more precise calculation – the same method used by the Swedish Tax Agency.
ISK tax is reported in your income tax return and paid via the final tax notice (slutskattebesked), usually in August the following year. Your bank reports automatically to the Tax Agency.