ISK Flat-Rate Tax (2026) with Tax-Free Allowance
Calculate flat-rate taxation on your investment savings account (ISK) with 300,000 SEK tax-free allowance for 2026.
FAQ
What is ISK flat-rate tax?
ISK is taxed with a flat-rate model (schablon) instead of capital gains tax on each sale. You pay tax based on a calculated taxable base, regardless of whether you realized gains.
How is the flat-rate income calculated for 2026?
The flat-rate percentage is based on the government bond rate (statslåneräntan) + 1 percentage point, with a minimum level. The tax is usually 30% of the calculated flat-rate income.
What does the 300,000 SEK tax-free allowance mean?
For 2026, you don’t pay ISK flat-rate tax on the first 300,000 SEK of your total ISK capital (summed across your ISK accounts).
Should I use average capital or advanced (quarterly) input?
Average capital is simpler. Advanced input (quarterly balances + deposits) can be more accurate if your balance changes a lot during the year.
Does the calculator include bank fees, inflation, or other taxes?
No. It focuses on the ISK flat-rate tax calculation. Fees and other factors can affect your net return.
How ISK taxation works in 2026
An investment savings account (ISK) is taxed according to a flat-rate model instead of traditional capital gains taxation. For 2026, the flat-rate income is calculated based on the government bond rate + 1 percentage point (minimum 1.0%). The tax is then 30% of this flat-rate income. You pay tax regardless of whether you buy, sell, or just hold your investments.
Tax-free allowance of 300,000 SEK for 2026
For 2026, a tax-free allowance of 300,000 SEK applies to ISK accounts. This means you don't pay any flat-rate tax on the first 300,000 kronor of your total ISK capital (summed across all ISK accounts). The allowance is per person and is calculated across all your ISK accounts at different banks.
Calculate your ISK tax
With our ISK tax calculator, you can easily calculate your expected flat-rate tax. You can either enter the average capital for the year or use advanced mode with quarterly balances and deposits for a more accurate calculation. The calculator shows how much you save through the allowance and your effective tax rate on the total capital.
ISK flat-rate tax (2026): a practical guide
An investment savings account (ISK) in Sweden is taxed with a flat-rate model (schablon) instead of taxing each individual gain when you sell.
For 2026 there is also a tax-free allowance of 300,000 SEK, which reduces (or removes) the taxable base for many people.
How the tax is calculated (in simple terms)
- A capital base is calculated for your ISK.
- A flat-rate income is calculated from the capital base using the yearly flat-rate percentage.
- You pay tax (often 30%) on that flat-rate income.
- If you apply the tax-free allowance (2026), it’s deducted from the base before tax is calculated.
How to use the calculator
- Choose the tax year.
- Pick simple input (average capital) if you want the quickest estimate.
- Use advanced input if you want to be closer to the official calculation:
- quarterly balances
- total deposits during the year
The result shows the tax amount and your effective tax rate.
Common questions
- Do withdrawals reduce the base? Not in the same way as deposits. The rules treat deposits differently.
- Do I pay more if I trade a lot? Not directly. ISK tax is not based on realized gains, but large deposits and higher average capital can increase the base.
Tips for better estimates
- Use advanced input if you make large deposits during the year.
- Double-check that you’re summing your ISK capital across banks when applying the 2026 allowance.
- Remember that this is a tax estimate; fees and market returns affect your net outcome.
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