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Stats › Marchés mondiaux et places boursières › The ISK flat rate

The Swedish investment account charges 1.065% of capital in 2026, and the break even return is 3.55%

2016: 1.40%+1.40%20162017: 1.25%+1.25%20172018: 1.49%+1.49%20182019: 1.51%+1.51%20192020: 1.25%+1.25%20202021: 1.25%+1.25%20212022: 1.25%+1.25%20222023: 2.94%+2.94%20232024: 3.62%+3.62%20242025: 2.96%+2.96%20252026: 3.55%+3.55%2026

Deemed return as a percentage of the capital base, computed from the statutory formula and the published government borrowing rate on 30 November of the preceding year. The rates for 2024, 2025 and 2026 are stated directly by the tax authority and reproduce exactly, which validates the computation for the other years. The floor of 1.25 per cent bound in 2017, 2020, 2021 and 2022.

The account is taxed on a deemed return rather than on gains. For 2026 that deemed return is 3.55 per cent of the capital base and the tax is 30 per cent of it, so a holder pays about 1.065 per cent of capital whatever the portfolio did.

3.55% of the capital baseDeemed return for income year 2026
1.065% of capitalTax actually paid, 30% of that
SEK 300,000Tax free allowance from 1 January 2026
3.55%Return at which the account stops being an advantage

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