Pension ceiling (pensionstak)
The pension ceiling is the income level above which you stop building allmän pension. It sits at 8.07 times the income base amount (IBB), 673 038 kr for 2026. Earn above it and the extra income adds nothing to your state pension.
Why it exists
The public pension is designed to replace income up to a point, not without limit. Above the ceiling, the system assumes you will cover the gap yourself, through tjänstepension and private savings. It is a deliberate design choice, not an oversight.
What it means for you
The further your salary rises above the ceiling, the larger the gap the state pension leaves, and the more your occupational and private pension have to do. For high earners, that makes fund choice, fees and salary sacrifice matter more, not less.
Where it shows up
- IBB thresholds
- Pension
This is the same 8.07 × IBB figure the IBB thresholds tool shows. It sits a little above the 7.5 × IBB line where the ITP1 rate jumps to 30%, and it is the floor your salary should stay above after a löneväxling (salary sacrifice), so the sacrifice costs you no state pension. The top of your income is where the pension system changes character.