From 1 January 2026 the 3:12 rules for owners of Swedish famansforetag are reformed (SFS 2025:1361). A single unified grundbelopp of SEK 322,400 (4x inkomstbasbelopp) replaces the old forenklingsregel, the mandatory salary-withdrawal requirement and the 4% minimum-ownership threshold for the wage-based allowance are scrapped, and that allowance is capped at 50x the owner's or a close relative's salary. The new rules first apply in the 2027 income tax return (K10).
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Sweden's new 3:12 rules for closely held companies take effect Jan 1, 2026
Why this matters for founders
Founders running an aktiebolag can now take more dividends at the low 20% capital-gains rate with far less paperwork, and small solo owners without payroll benefit from the higher flat grundbelopp; plan 2026 salary and dividend levels now.
Source: Skatteverket
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