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Tax account interest

Current 2026 tax account interest rates.

Base rate
2,5 %
Governs all other tax-account rates. Follows the general rate level.
Credit interest
1,125 %
Earned on money held in the tax account. Tax-free.
Low cost interest
2,5 %
Charged on deficits up to the due date.
High cost interest
17,5 %
Charged on deficits after the due date. Avoid by paying on time!

Tax account interest 2026

Rates apply from 1 December 2024 and are based on a 2.5% base rate. If you have residual tax, pay before the due date to avoid the high cost interest. Credit interest is low, so large “just in case” deposits give little return.

Source: the Swedish Tax Agency. The rate may change during the year.

Updated for 2026 · Source: Skatteverket / SCB · About the calculations

Frequently asked questions

How does tax account interest work in 2026?

Rates apply from 1 December 2024 and are based on a 2.5% base rate. If you have residual tax, pay it before the due date to avoid the high cost interest. Credit interest is low, so large 'just in case' deposits give little return.