How capital gains tax works in Sweden
Sweden taxes capital income at a flat 30% state rate with no municipal layer. Listed shares, funds and interest fall in this lane, with listed losses offsetting listed gains fully and leftovers deductible at 70%.
Private-home sales pay 22% effective: 22/30 of the gain is taxable at 30%. Sellers who buy a replacement permanent home in Sweden or the EEA can defer up to SEK 3 million interest-free.
ISK and capital-insurance accounts skip transaction tax entirely and pay about 1.07% yearly on the balance in 2026, tax-free on the first SEK 300,000 across accounts.
Tax rates at a glance
- Capital income rate
- 30%Flat
- Home effective rate
- 22%
- ISK schablon income
- 3.55%
- ISK tax-free base
- SEK 300,000
- Max rollover
- SEK 3 million
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersTradersHigh earnersFamily offices
Watch out for
- The 30% rate is flat but not lonely. Capital deficits only give 30% relief up to SEK 100,000 and 21% above, with no carry-forward of unused relief.
- ISK suits buy-and-hold, not timing. The yearly charge applies in down years too, so heavy traders can pay more inside ISK than outside.
- Crypto is taxed as other assets at 30% on each disposal, with strict krona-by-krona records. Every coin-to-coin swap is a taxable event.
- Former residents stay taxable on share gains for ten years after leaving, subject to treaties. Emigration alone does not reset the share clock.
Frequently asked questions
Does Sweden tax capital gains?
Yes, at a flat 30% on shares, funds and interest, 22% effective on home sales with rollover relief, and about 1.07% yearly inside ISK accounts.
Are crypto gains taxed in Sweden?
Yes, at 30% on each disposal including coin-to-coin swaps. Detailed records in kronor are required.
Is my home sale taxed in Sweden?
At 22% effective on the gain, with interest-free deferral of up to SEK 3 million when you buy a replacement permanent home.