As of 1 January 2026 Sweden's reformed 3:12 rules replace the dual-track model with a unified calculation: a basic dividend allowance of four income base amounts (SEK 322,400 for 2026) plus a salary-based allowance of 50% of the salary base exceeding eight income base amounts (SEK 644,800). Dividends within the allowance are taxed at 20%, the karens (dormancy) period drops from five to four years, and the mandatory salary-withdrawal requirement is abolished.
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Sweden's new 3:12 rules take effect Jan 1 2026, cutting tax for closely held firms
Why this matters for founders
Founders running an aktiebolag should re-run their K10 dividend planning under the new unified model for FY2026 (filed spring 2027), since the abolished salary requirement and larger basic allowance can raise the amount they can take out at the 20% rate. Book a session with your accountant before year-end.
Source: PwC Tax Matters Sweden
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