What is the Swedish capital gains tax rate?

Sweden taxes capital gains at a flat 30% rate under the income category "kapital" (capital income). This rate applies to net gains from shares, funds, real estate, and most other assets regardless of your ordinary income.

How is the taxable gain calculated?

The taxable gain equals sale proceeds minus the acquisition cost (omkostnadsbelopp) minus any selling expenses such as broker fees or legal costs. The result is the net capital gain subject to 30% tax.

Can I offset capital losses against gains?

Yes. Capital losses on listed shares and funds can offset capital gains on the same types of assets in the same tax year. For real estate, 50% of a loss can offset gains. Losses that cannot be fully offset may reduce taxes in the capital income category at a 30% credit.

What is the ISK account and does it change this calculation?

Assets held in an Investeringssparkonto (ISK) are not subject to capital gains tax on disposal. Instead, ISK holders pay a flat annual yield tax (schablonintäkt) on the account value. This calculator applies to assets held outside ISK.

Are there any exemptions or allowances?

Sweden does not have a general annual capital gains tax-free allowance. Every krona of net gain is subject to the 30% rate. However, primary residence sales benefit from a deferral (uppskov) scheme under certain conditions — consult Skatteverket for details.

When do I pay the tax?

Capital gains must be reported on the annual tax return (inkomstdeklaration) for the year of the sale. Skatteverket calculates the final tax; any balance owed is paid in the autumn after the return is filed.

Sweden Capital Gains Tax Calculator

Name: Sweden Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your purchase price, sale price, and any selling costs to calculate Swedish capital gains tax (kapitalvinstskatt) at the flat 30% rate.

Your Disposal Details

Asset Type

Stocks / ETFs

30% flat rate

Funds / Bonds

30% flat rate

Real Estate

30% flat rate

Other Assets

30% flat rate

Sale Proceeds (total received)

SEK

Purchase Price (omkostnadsbelopp)

SEK

Selling Costs (broker fees, legal, etc.)

SEK

Capital Loss Offset (from other disposals)

SEK

Losses on listed shares and funds offset gains in the same year.

Enter your disposal details and click Calculate Tax.

Tax Summary

30% kapitalvinstskatt

Tax Owed

0 kr

Net Gain

0 kr

Net Proceeds

0 kr

Calculation Breakdown

Swedish Capital Gains Tax Rates

Asset Class	Tax Rate	Loss Offset

Assets held in an ISK (Investeringssparkonto) are not subject to capital gains tax — they are taxed via an annual schablonintäkt instead.

Estimate only — Swedish kapitalvinstskatt at 30% per Inkomstskattelagen (IL) Chapter 41. Does not cover ISK accounts, primary residence uppskov deferral, K10/K12 closely held company rules, or tax treaty reductions. Consult Skatteverket or a skatterådgivare for personal advice.

Summary

Enter your purchase price, sale price, and any selling costs to calculate Swedish capital gains tax (kapitalvinstskatt) at the flat 30% rate.

How it works

Select the asset type — stocks/ETFs, funds, real estate, or other assets.
Enter the sale proceeds (total received from the sale) in SEK.
Enter the original purchase price (omkostnadsbelopp) in SEK.
Optionally enter selling costs such as broker fees or legal fees.
Optionally enter any capital losses to offset against the gain.
The calculator applies the 30% flat rate to the net taxable gain and shows tax owed and net proceeds after tax.

Use cases

Estimate Swedish capital gains tax before selling shares or ETFs on Avanza or Nordnet.
Calculate the kapitalvinstskatt on a real estate (bostadsrätt or villa) sale.
Model after-tax proceeds from fund redemptions or bond sales.
Understand how selling costs reduce the taxable gain.
Offset capital losses from other disposals in the same tax year.
Plan the timing of asset sales to manage annual capital gains tax liability.
Compare net return after Swedish tax across different asset classes.

Frequently Asked Questions

Last updated: 2026-07-24 · Reviewed by Nham Vu