From 1 January 2026 Sweden's reformed 3:12 rules for owners of closely held companies (fåmansföretag) replace the old choice between the simplification rule and main rule with a single model. The tax-favoured standard amount rises to four income base amounts — SEK 322,400 for 2026 — with a salary-based amount of 50% of the company's gross cash wages.
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Sweden's new 3:12 rules take effect: simpler dividend tax, SEK 322,400 standard amount
Why this matters for founders
Swedish founders who own their company should re-model salary versus dividend under the single new 3:12 calculation to maximise low-taxed distributions from 2026.
Source: PwC Tax Matters (Sweden)
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