Sweden Capital Gains Tax
Detailed capital gains tax rates and rules for Sweden in 2026.
Capital gains from financial assets are classified as 'capital income' (kapitalinkomst) and taxed at a flat rate of 30%. Losses from securities can be offset against gains; 70% of net capital losses from listed shares are deductible. For real estate, gains on private residences are taxed at an effective rate of 22% (30% tax on two-thirds of the gain). The 3:12 rules (fåmansföretagsregler) apply to owners of closely held companies, determining how distributions are split between capital income (30%) and earned income (up to ~52%).
Standard Rate
30%
Exemptions
- Investment savings account (ISK - Investeringssparkonto) provides tax-efficient investing with a low annual flat tax on the account value rather than capital gains tax
- Endowment insurance (kapitalörsäkring) provides similar flat-tax treatment
- Deferral of capital gains on sale of private residence through reinvestment (uppskov)
- Qualified shares in small companies may benefit from the 3:12 rules, splitting income between lower-taxed capital income and higher-taxed earned income
How Sweden Capital Gains compares
Sweden’s capital gains tax rate of 30% is the 14th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
