Swedish Tax Reforms & Changes
A timeline of legislative changes affecting individuals, businesses, and newcomers in Sweden. Every entry links to the official proposition.
2026 Tax Reform: Reduced tax on earned income, pension and sickness and activity compensation
Official Proposition 2025/26:32 removes the phase-out of the earned income tax credit and raises the state tax threshold. High earners and pensioners see the most significant relief.
VAT Registration Threshold Raised to SEK 120,000
The mandatory VAT (moms) registration threshold for sole traders increased to SEK 120,000 annual turnover. Businesses below the threshold can voluntarily register.
ISK (Investment Savings Account) Tax Rate Updated
The schablonintäkt for ISK accounts is now calculated as the government borrowing rate plus 1.0 percentage point. Starting in 2026, a new tax-free threshold of SEK 300,000 applies to the total value.
Not legal advice. Verify all information at the official source before acting. Last verified March 2026.