IBB Thresholds

The inkomstbasbelopp (IBB) is a base amount set annually by the Swedish government, tied to income growth in the economy. For 2026, IBB is 83 400 kr. It serves as a building block for pension and tax calculations – thresholds like the ITP1 ceiling and pension deduction cap are defined as multiples of IBB.

Because IBB tracks national wage growth, these thresholds adjust automatically each year, keeping the system aligned with rising salaries. Skatteverket publishes the new IBB value each autumn for the following year.

The 7.5 × IBB threshold (625 500 kr for 2026) is the dividing line for ITP1 occupational pension contributions. On salary below this threshold, your employer contributes 4.5% (the base rate). On salary above it, the contribution jumps to 30% (the supplemental rate).

This means every krona you earn above 7.5 × IBB generates significantly more pension savings. It also makes löneväxling (salary sacrifice) particularly attractive for income above this level – you trade taxed salary for tax-advantaged pension contributions at the higher rate.

The skiktgräns (643 000 kr for 2026) is the threshold where state income tax begins. Once your taxable income (after grundavdrag) exceeds this level, you pay an additional 20% state tax on the excess – on top of your municipal tax.

This creates a sharp increase in your marginal tax rate. For someone paying 30.55% municipal tax in Stockholm, crossing the skiktgräns pushes the marginal rate from roughly 30% to over 50%. Strategies like löneväxling become especially valuable here, since each krona sacrificed avoids both municipal and state tax.

IBB (inkomstbasbelopp) tracks wage growth in the economy. The government sets it each autumn based on how average incomes have risen. For 2026 it is 83 400 kr. It is used primarily for pension and income-related thresholds: the ITP1 ceiling, the general pension ceiling, and the state tax threshold all derive from IBB multiples.

PBB (prisbasbelopp) tracks consumer price inflation (CPI) instead. For 2026 it is 59 200 kr. PBB is used for benefit calculations, the grundavdrag brackets in the tax system, and various social insurance amounts.

In practice the two numbers drift apart over time whenever wages grow faster than prices. A year with 4% wage growth and 2% inflation will see IBB rise more than PBB. This means pension thresholds tend to grow faster than basic benefit amounts, which matters when planning long-term income strategies.

The 7.5 × IBB threshold divides your salary into two contribution tiers. For 2026, the split sits at 625 500 kr per year, or roughly 52 125 kr per month.

On the portion of your salary below that threshold, your employer pays the base rate of 4.5% into your occupational pension. On the portion above, the rate jumps to 30%. This large increase is designed to compensate for the fact that the public pension system stops accruing above 8.07 × IBB.

The practical consequence: a person earning 70 000 kr per month receives pension contributions of roughly 2 346 kr on the first 52 125 kr (at 4.5%) and significantly more on the portion above that threshold (at 30%). The supplementary contribution is what makes occupational pension so valuable for higher earners. See the pension calculator for a full projection at your salary level.

Yes, and this is one of the most common uses of löneväxling in Sweden. If your salary pushes you above the skiktgräns (643 000 kr annual taxable income for 2026), each additional krona of salary is taxed at roughly 50% marginal rate. By exchanging part of your gross salary for an employer pension contribution instead, you reduce your taxable income without reducing the total compensation your employer pays.

The saving is sharpest for salary above both the skiktgräns and the 7.5 × IBB ITP1 threshold. In that zone the employer is already paying 30% supplementary pension on the excess, so the combined tax and pension mechanics strongly favour sacrifice. See the löneväxling calculator for a side-by-side comparison, and the salary calculator to see your marginal rate at any income level.

Both are set annually, typically announced by the government in autumn for the following year. IBB follows the income index published by Pensionsmyndigheten; PBB follows CPI as measured by Statistics Sweden (SCB).

For financial planning, the annual updates matter because every threshold on this page shifts with them. Your ITP1 contribution rates do not change, but the salary level at which you cross into the supplementary rate does. The skiktgräns adjusts each year, meaning someone just below it this year may cross it next year simply from a standard pay rise.

The tool on this page is updated each January with new values, so the thresholds you see always reflect the current tax year. When planning löneväxling or salary negotiations, check this page at the start of each year to see whether your arrangements still sit in the most tax-efficient position.