Income base amount (IBB)
The inkomstbasbelopp (IBB) is a base amount set each year by the Swedish government, tied to national wage growth. For 2026 it is 83 400 kr. Most pension and income thresholds are defined as multiples of it, so they rise automatically as salaries rise.
What IBB drives
| Threshold | 2026 value | What it decides |
|---|---|---|
| IBB | 83 400 kr | The base amount itself |
| 7.5 × IBB | 625 500 kr | ITP1 pension ceiling: employer contribution jumps from 4.5% to 30% above this |
| 8.07 × IBB | 673 038 kr | Public pension ceiling: income above this earns no more allmän pension |
IBB vs PBB
Sweden has two base amounts and they are easy to confuse. IBB (inkomstbasbelopp) tracks wage growth and drives pension and income thresholds. PBB (prisbasbelopp) tracks consumer prices (CPI) and drives grundavdrag and most benefits. For 2026, IBB is 83 400 kr and PBB is 59 200 kr. When wages rise faster than prices, IBB grows more than PBB, so pension thresholds drift up relative to benefit amounts.
Where it shows up
- IBB thresholds
- Salary sacrifice
- 3:12 rules
- Pension
IBB is announced each autumn for the following year, and every threshold above shifts with it. The figures on this page update automatically each January, so they always reflect the current tax year.