Sweden Capital Gains Tax
Sweden capital gains tax: 30% on capital income, ISK investment savings account (schablonbeskattning), exit tax on departure. Trigger on: "Sweden CGT", "capital gains Sweden", "Sweden 30% capital gains", "ISK account Sweden", "investeringssparkonto", "sell shares Sweden", "Sweden exit tax", "Swed…
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Key facts — Sweden, 2025
| 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 full rule
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) |
ISK — Investment Savings Account (Investeringssparkonto)
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
- No CGT on individual disposals within the ISK
- Dividends within the ISK: not separately taxed
- Contributions in/out: no tax event
The ISK is highly favourable for active investors — all gains and dividends subject to one small annual charge rather than 30% per transaction.
Real property
Gains from sale of primary residence (privatbostad): 22% tax on 22/30 of the gain = effective rate ~16% on the gross gain.
Gains from other residential property: 22% on the full gain. Deferral relief (uppskovsavdrag) available on sale of primary residence if reinvesting.
Exit tax
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.
Sources
- Inkomstskattelagen (IL), chapter 41–48 (capital income rules)
- Skatteverket: skatteverket.se/privat/skatter/vardepapper
Working paper only. ISK schablonbeskattning rates change annually — confirm the current year rate from Skatteverket. Have a qualified Swedish tax adviser (skatterådgivare) review.
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More Sweden tax skills
Other Sweden computations in the OpenAccountants library.