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3:12 wage-based room
Threshold under the new 2026 3:12 rules.
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New 3:12 rules 2026 – threshold
From 1 January 2026 new 3:12 rules apply. The threshold consists of a base amount of 4 income base amounts (322,400 kr for 2026), distributed among shares, plus a wage-based room of 50% of the wage base after a deduction of 8 income base amounts (644,800 kr). The wage-based room is capped at 50× your own salary. Dividends within the threshold are taxed at 20%.
Simplified estimate of the new rules. Always verify with the Tax Agency or an advisor.
Updated for 2026 · Source: Skatteverket / SCB · About the calculations