Sweden's overhauled 3:12 rules entered into force on January 1, 2026, merging the old simplified and main rules into one model. The tax-free-style dividend threshold now combines a basic amount of four income base amounts (SEK 322,400 for 2026) plus a salary-based amount, the mandatory salary-withdrawal requirement is abolished, and qualifying dividends and capital gains are still taxed at 20%. The reform affects roughly 540,000 shareholders across 400,000 companies and cuts their taxes by about SEK 1.1 billion.
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New simplified 3:12 rules for closely held companies take effect Jan 1 2026
Why this matters for founders
A founder running an AB should recalculate their 2026 gränsbelopp under the single new model and can now pay a low-taxed dividend without meeting the old salary-withdrawal test, so review your salary and dividend plan with your accountant before year-end.
Source: PwC Tax Matters Sweden
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