ISK Skatt 2026 — Sverige

Calculate the tax on your Investeringssparkonto (ISK). The deemed return (schablonintäkt) is based on the average of quarterly capital values × max(statens upplåningsränta + 1 pp, 1.25%). Tax is 30% of the deemed return. Compare ISK vs direct investing at different growth rates.

How ISK tax works

ISK (Investeringssparkonto) is a Swedish investment savings account taxed on a deemed return rather than actual gains. The deemed return is calculated as: average quarterly capital × schablonränta, where schablonränta = max(statens upplåningsränta on Nov 30 + 1 percentage point, 1.25%). The tax is 30% of the deemed return. No tax is owed on actual gains or dividends.

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Sweden ISK Tax Calculator 2026 — Investeringssparkonto

Calculate ISK (Investeringssparkonto) deemed return tax. Input quarterly capital values and state lending rate to estimate your ISK tax.

Quarterly Capital Values (SEK)
Average Quarterly Capital1 075 000 kr
Schablonintäkt (deemed return)37 625 krrate: 3.50%
ISK Tax (30% of deemed)11 288 kr
Effective Tax Rate1.129%

ISK Tax vs Direct Investing (after-tax returns at different growth rates)

ISK Tax at Different Balance Levels

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