Standardised tax (schablonbeskattning)
Schablonbeskattning is a flat, standardised way of taxing certain accounts. Instead of taxing your actual gains, an ISK or kapitalförsäkring is taxed a small percentage of the whole balance every year, whether it rose or fell. That trade, no tax on gains in exchange for a small yearly charge, is what makes an ISK so simple.
How the number is set
Each year a standard return (schablonintäkt) is worked out from the statslåneränta plus one percentage point, and that is taxed at 30%. For 2026 that comes out to about 1.065% of your balance. Because it is built on the government rate, the charge rises in high-interest years and eases when rates fall.
The tax-free floor
From 2026, the first 300 000 kr of your ISK’s average value is exempt from the charge as a tax-free amount (fribelopp), so small and mid-sized holdings pay very little. Above that floor, only the excess is taxed. It is the single most useful thing to know when deciding how much to keep in an ISK.
Where it shows up
- Compound savings
- ISK vs pension
- Withdrawal strategy
Because you pay a little every year regardless of gains, an ISK suits money you expect to grow over time. For money you might sell at a loss, or need very soon, a regular account taxed only on actual profit can work out better.