The calculation is based on the government bond rate plus a markup of one percentage point, resulting in a flat income that is then taxed at 30 percent. The government bond rate has now been set at 1.96 percent, which with the markup of 1 percentage point becomes 2.96 percent. This translates to a tax level of 0.888 percent for 2025.
For 2024, the government bond rate is 2.62 percent, which with the markup of 1 percentage point becomes 3.62 percent. This results in a tax level of 1.086 percent for 2024.
A calculation example for someone with an amount of 100,000 SEK for both years shows a tax of 1,086 SEK for 2024. The tax for 2025 then drops to 888 SEK, a tax reduction of 18 percent.
New for 2025 is the introduction of a tax-free allowance of 150,000 SEK per person. This means that those with assets up to 150,000 SEK do not pay any tax on Investment Savings Accounts (ISK) or Capital Insurance (KF).
ISK and KF have equivalent taxation, but the way the tax is calculated and paid differs between the two.
In recent years, the Swedish government has introduced several changes to the taxation of investment savings accounts and capital insurance. These changes aim to simplify the tax system, reduce the tax burden on investors, and encourage long-term savings and investments.
One of the key changes for 2025 is the introduction of a tax-free allowance of 150,000 SEK per person. This means that individuals with assets up to this amount will not have to pay any tax on their ISK or KF accounts. This is a significant development that will benefit many small investors and savers.
Additionally, the calculation of the tax rate for ISK and KF accounts has been adjusted to include the government bond rate plus a one percentage point markup. This calculation method aims to provide a fair and transparent way of determining the tax payable on these accounts.
Overall, these changes are expected to have a positive impact on investors and savers in Sweden. By reducing the tax burden and simplifying the tax system, the government hopes to encourage more people to save and invest for the future.