Sweden: from 2026 an ISK investment account is tax free up to SEK 300,000
From 2026 no tax is charged on the first SEK 300,000 in an ISK investment account (previously 150,000). Above the threshold the imputed income is 3.55%, an effective tax of 1.065% of the account value a year. Ordinary capital income at 30% is unchanged.
What this changes in the calculation
The 30% rate matches; for an investor using an ISK the burden is about 1.07% a year on the amount above SEK 300,000.
- Source
- Skatteverket
- Status
- verified
- Published