3:12 dividends

3:12 – dividends in close companies 2026

Under the simplification rule, owners of close companies can take dividends at low tax (20%) up to 215,875 kr for dividends in 2026, split by ownership share. Dividends above the threshold are taxed as employment income. You may only use the simplification rule in one company per year.

Note: the 3:12 rules are changing in 2026 – verify with the Tax Agency/an advisor.