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Interest benefit
Calculate the 2026 interest benefit on a cheap employer loan.
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Interest benefit 2026
If you borrow from your employer at a lower rate than market, a taxable interest benefit arises. The reference rate is the government borrowing rate + 1 percentage point. For 2026 that is 2.55% + 1% = 3.55%. Benefit = (3.55% − your rate) × loan.
Updated for 2026 · Source: Skatteverket / SCB · About the calculations