Salary or dividend

Compare salary and dividends from the same company budget and calculate the dividend allowance under Sweden's 2026 closely held company rules.

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1. Comparison basis

Company budget before tax and contributionskrDividend tax within allowance%Salary tax rate (assumed total)%Ownership share%Employer contribution%Excess dividend taxed at%Corporate tax%

Company-paid pension within the same company budgetkr

2. 2026 3:12 dividend allowance

Basic allowance for all shareskrThe company's full basic allowance. The tool applies your ownership share automatically.Total company/group cash payroll 2025krEnter total cash gross pay before ownership share: yours, co-owners' and employees' pay. Exclude benefits and pension.Your own cash gross salary 2025krUsed only for the 50-times cap. Include the same salary in the company total above.Highest cash salary of one related party 2025krEnter the highest individual salary among related parties paid by the company/group—not their sum. Leave at 0 if none.Your cost basis for the shares you ownkrEnter what you paid for your shares, normally plus any unconditional shareholder contributions—not all shares in the company.Saved dividend allowancekr

Does a spouse or tax-equivalent cohabitant also own shares?A cohabitant is treated as a spouse only if you have or had children together, or were previously married. Otherwise select No.

2026: basic allowance SEK 322,400, payroll deduction SEK 644,800, payroll allowance 50%, and 11.55% interest on cost basis above SEK 100,000.

Import custom values (optional)

CSV or Excel with your assumptions.

Result overview

Summary of your calculation.

SEK (kr)

Salary (after tax)SEK 51,743

Dividend (after tax)SEK 63,520

Dividend advantageSEK 11,777(22,8%)

Summary

ItemSalaryDividend

Company budgetSEK 100,000SEK 100,000

Gross salary / distributableSEK 76,092SEK 79,400

Personal tax−SEK 24,349−SEK 15,880

Employer contributionSEK 23,908–

Net amountSEK 51,743SEK 63,520

Net amount after tax

55%
45%

DividendSEK 63,52055,1 %

SalarySEK 51,74344,9 %

The percentages show each option's share of the combined net amounts, not the tax rate.

Detailed comparison

Item	Salary	Dividend
Company budget	SEK 100,000	SEK 100,000
Gross salary / distributable	SEK 76,092	SEK 79,400
Tax / corporate tax	−SEK 24,349	−SEK 36,480
Employer contribution	SEK 23,908	–
Company's total salary cost	SEK 100,000	–
Net amount (to withdraw)	SEK 51,743	SEK 63,520

Both alternatives use the same company budget. Salary tax and service-income tax above the dividend allowance use your entered effective rates; verify them against your tax table.

Calculated 2026 dividend allowance

Share of basic allowance	SEK 322,400
Payroll-based allowance	SEK 0
Interest on cost basis	SEK 0
Saved dividend allowance	SEK 0
Total dividend allowance	SEK 322,400
Dividend within allowance	SEK 79,400
Excess dividend	SEK 0

Flexible scenariosAll tax rates can be changed.

Important
The calculation follows the 2026 structure for corporate tax, employer contributions and closely held company dividend allowance. Exact salary tax depends on municipality, age, tax table, other income and deductions. This tool is not tax advice.

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Salary or dividend

1. Comparison basis

2. 2026 3:12 dividend allowance

Import custom values (optional)

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