From 1 January 2026, Sweden's reformed 3:12 rules for closely held companies replace the old simplified/main-rule split with one unified model. The low-taxed dividend allowance (taxed at 20%) now includes a basic amount of four income base amounts (SEK 322,400 for 2026), the mandatory salary-withdrawal requirement and the 4% ownership threshold are abolished, and a salary-based component adds 50% of salary above roughly SEK 645,000 (capped at 50x the owner's salary). PwC estimates about 80% of owners benefit.
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Sweden's new 3:12 rules take effect Jan 1, 2026 with SEK 322,400 base allowance
Why this matters for founders
Founders running a fåmansföretag (AB) should re-run their 2026 dividend planning: many can now take up to SEK 322,400 at 20% tax without meeting a salary-withdrawal threshold, so revisit salary-vs-dividend mix with an accountant before year-end.
Source: PwC Sweden Tax Matters
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