IBB
Trösklar

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.