Question 1

What is the new 2026 ISK tax-free threshold?

Accepted Answer

Starting January 1, 2026, the first SEK 300,000 of your total combined capital in an ISK (and endowment insurance) is completely tax-free. You only pay the annual schablonbeskattning tax on the portion that exceeds this amount.

Question 2

How is the ISK tax rate calculated?

Accepted Answer

The annual tax is calculated as 30% of a notional income (schablonintäkt). This notional income is determined by multiplying your capital base (minus the SEK 300,000 exemption) by the government borrowing rate (statslåneräntan) on November 30 of the previous year plus 1 percentage point (minimum 1.25%).

Question 3

Should I choose ISK or AF for low expected returns?

Accepted Answer

If your expected annual return is very low (e.g. below the schablonränta, which is 3.55% for 2026), a standard brokerage account (AF) might be better because you are only taxed 30% on actual realized profits, whereas ISK taxes you on a flat rate regardless of profit.

Metric	ISK Account	AF Account
Total Capital Deposited	SEK 0	—
Final Net Wealth	SEK 0	SEK 0
Total Tax Paid Over Period	SEK 0	SEK 0
Tax Method	Annual flat-rate notional tax	30% on realized capital gains

ISK vs. AF Tax Calculator (2026 Rules)

1. Investment Parameters (Investeringsparametrar)

2. Government Parameters (Statliga inställningar)

ISK vs. AF Tax Calculator (2026 Rules)

1. Investment Parameters (Investeringsparametrar)

2. Government Parameters (Statliga inställningar)

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