Sweden capital gains tax: 30% on capital income, ISK investment savings account (schablonbeskattning), exit tax on departure.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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CGT rate on shares/securities
30%
Capital losses deductibility
Only 70% of capital losses can be deducted against capital gains. Example: SEK 100,000 loss → SEK 70,000 deductible against gains. Net unused losses: 30% of remaining loss can be deducted against other capital income; the rest is lost.
ISK
The ISK is a tax wrapper for investments that replaces per-transaction CGT with an annual flat fee
Annual schablonbeskattning
approximately (government loan rate + 1%) × account value. For 2025: ~0.888% of average account value per year
ISK tax treatment of disposals, dividends, contributions
No CGT on individual disposals within the ISK. Dividends within the ISK: not separately taxed. Contributions in/out: no tax event.
Primary residence (privatbostad) sale tax
22% tax on 22/30 of the gain = effective rate ~16% on the gross gain
Other residential property sale tax
22% on the full gain
Deferral relief (uppskovsavdrag)
Deferral relief (uppskovsavdrag) available on sale of primary residence if reinvesting.
Exit tax on emigration
When a Swedish tax resident emigrates and holds deferred gains (e.g. from the uppskovsavdrag / deferral relief on real property), those deferred gains are crystallised on departure. Sweden may also apply exit taxation on unrealised share gains in certain circumstances.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick reference
| Item | Value |
|---|---|
| CGT rate | 30% on capital income (kapitalinkomst) |
| ISK (investment savings account) | Flat annual schablonbeskattning of ~0.888% of account value (2025) |
| Capital loss offset | 70% of losses can offset capital gains |
| Legislation | Inkomstskattelagen (IL), chapter 41–48 |
| Tax authority | Skatteverket (skatteverket.se) |
The ISK is highly favourable for active investors — all gains and dividends subject to one small annual charge rather than 30% per transaction.
Working paper only. ISK schablonbeskattning rates change annually — confirm the current year rate from Skatteverket. Have a qualified Swedish tax adviser (skatterådgivare) review.
Need a company or personal tax return in Sweden? Tell OpenAccountants what is due and when. Start with a free 30-minute call. We confirm availability, the accountant responsible and the price before you commit.
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