Price base amount (PBB)
The prisbasbelopp (PBB) is a reference amount set once a year that follows consumer prices. For 2026 it is 59 200 kr. A large part of the tax and benefit system is written as multiples of it, so those amounts keep pace with the cost of living instead of standing still.
What PBB decides
You rarely see PBB itself, but you feel it everywhere. It sizes the grundavdrag (the untaxed slice of your income), and it caps many Försäkringskassan benefits: the ceiling for sickness pay and parental leave, for example, is set at ten times PBB. When prices rise, PBB rises, and all of these move up with it.
PBB vs IBB
Sweden has two base amounts that are easy to mix up. PBB tracks prices and is used for deductions and benefits. IBB (inkomstbasbelopp) tracks wages and is used for pension thresholds. For 2026, PBB is 59 200 kr and IBB is 83 400 kr. Because wages usually grow a little faster than prices, IBB tends to climb faster than PBB over time.
Where it shows up
- Net salary
- Parental allowance
- Budget
There is also a förhöjt prisbasbelopp (a slightly higher version) used for a few pension calculations. For the everyday numbers most people meet, the ordinary PBB is the one that matters.