Swedish 3:12 Dividend & Low-Tax Yield Calculator 2026
Calculate your low-tax dividend allowance (gränsbelopp) at 20% tax under Skatteverket's 3:12 rules (K10 form), comparing Förenklingsregeln (SEK 209,550) against Huvudregeln salary rules.
1. Calculation Rule & Ownership
2. Salary & Dividend Planning
Comprehensive 3:12 Tax Breakdown
| Total Available Low-Tax Capacity (Gränsbelopp) | SEK 209,550 |
| Low-Tax Portion (Kapitalbeskattad 20% Tax) | SEK 209,550 (20% tax) |
| Excess Portion (Tjänstebeskattad ~50% Tax) | SEK 0 (100% low-tax) |
| Total Dividend Tax Withheld by Skatteverket | −SEK 41,910 |
| Unused Gränsbelopp Saved for Next Year (K10) | SEK 0 |
Dividends within your gränsbelopp are taxed at a flat 20% capital rate. Dividends exceeding your gränsbelopp are taxed as earned income (tjänst). Company profit is first subject to 20.6% corporate tax (bolagsskatt).
Frequently Asked Questions (vanliga frågor)
What are the Swedish 3:12 rules (3:12-reglerna)?
The 3:12 rules govern how owners of closely held Swedish private limited companies (fåmansföretag) are taxed when extracting dividends or capital gains, granting a low-tax 20% dividend tax rate up to a calculated ceiling (gränsbelopp).
What is the 2026 simplified rule dividend limit (förenklingsregeln)?
For 2026, the simplified rule allows every Aktiebolag owner to extract up to SEK 209,550 in low-tax dividends (20% tax) without needing to meet minimum payroll requirements.
How does the salary-based rule (huvudregeln) work?
If total company gross salaries exceed threshold requirements, the owner can extract 50% of total company gross salaries as low-tax dividends at 20% tax.