Sweden ISK Tax Calculator (Investeringssparkonto)

About the Sweden ISK Tax Calculator (Investeringssparkonto)

Work out the yearly tax on a Swedish investment savings account (investeringssparkonto, ISK). An ISK is not taxed on its gains, dividends or withdrawals; instead it has a standard income (schablonintäkt) on its capital base, taxed at 30 %. The calculator adds the account’s value at the start of each quarter and the deposits of the year, divides by four, applies the year’s rate of 3,55 % and takes off the deduction for the tax-free level of 300 000 kr.

If you also save in a kapitalförsäkring or a PEPP product, they share the same tax-free level, and the ISK uses it first: enter their capital base to see what is left for them. You can also compare the ISK tax with 30 % tax on the same year’s return in a regular account. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: your ISK tax and the rules of the year, with the first rows of the working, while every other figure stays hidden until you unlock it with a Pro pass.

How the ISK tax is worked out

• Capital base (kapitalunderlag): the value at the start of each quarter plus every deposit of the year, divided by four (Skatteverket).
• Standard income (schablonintäkt): the capital base × the government bond rate (statslåneränta) on 30 November of the year before plus one percentage point, never less than 1,25 %: 2,55 % + 1 = 3,55 % (Belopp och procent).
• Tax-free level: your ISK, kapitalförsäkring and PEPP savings together have a level of 300 000 kr, given as a deduction of at most 10 650 kr (300 000 kr × 3,55 %), the ISK first.
• Tax: 30 % of the standard income left — 1,065 % of the capital base above the level.

ISK or a regular account

In a regular account (depå) you pay 30 % on gains when you sell and on dividends. An ISK costs a fixed share of its capital each year instead, whatever the return. Above the tax-free level the ISK costs less in a year whose return is above about 3,55 %; within the level it costs nothing. The comparison here is for one year, as if the whole return were taxed that year.

Limitations

• The tax on a kapitalförsäkring itself (avkastningsskatt) is not worked out: only its share of the tax-free level.
• Interest on cash in the account above the year’s standard rate, and foreign tax on dividends, have rules of their own.
• People who are not taxed in Sweden for the whole year have rules of their own.
• Uses the rate and the tax-free level of income year 2026; an estimate, not tax advice.

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