3:12 utdelningskalkylator

MAJOR 2026 REFORM (enacted law, effective 1 January 2026 — confirmed final, not a pending proposal): the two previous alternative methods for computing the gränsbelopp (the 3:12 threshold amount below which fåmansbolag dividends get favourable capital-gains treatment) — förenklingsregeln (simplification rule) and huvudregeln (main/wage-based rule) — are MERGED into a single unified calculation with three components. (1) Grundbelopp: a FLAT four inkomstbasbelopp (IBB), using the PRIOR year's IBB (2025's IBB = 80,600 kr), i.e. 322,400 kr for the 2026 tax year — up from roughly 2.75 IBB (~200,000 kr) under the old förenklingsregeln — allocated among a company's shares in proportion to ownership (own 50% of the shares -> get 50% of the grundbelopp), and capped in AGGREGATE at one grundbelopp per person even if they own several fåmansbolag (not one grundbelopp per company). (2) Lönebaserat utrymme (wage-based space): 50% x (the owner's proportional share of the company's total kontant löneunderlag (cash wage base) MINUS 8 x IBB2025 = 644,800 kr). CRITICAL and newly confirmed for 2026: BOTH the old 4%-minimum-ownership requirement AND the minimum-personal-salary-withdrawal requirement to use the wage-based space have been permanently ABOLISHED — any shareholder, regardless of ownership percentage or their own salary level, can now use it (Företagarna, Riksdagen SOU sources; PWC/Ludvig & Co/Lindahl advisory confirmations all agree this is enacted, not proposed). (3) Sparat utdelningsutrymme: any unused gränsbelopp from prior years carried forward (uprated by an interest factor) — not modelled here. WITHIN the resulting gränsbelopp: dividends are taxed as capital income at 2/3 of the amount x the flat 30% kapitalskatt rate = an effective 20% — this is the flatRate=0.20 modelled above, i.e. only the headline within-threshold rate. ABOVE the gränsbelopp: the excess is instead taxed in inkomstslaget tjänst (as employment income, stacking on top of salary/business income at the shareholder's own progressive marginal rate, roughly 32%-57%) up to a cap of 90 x IBB2025 = 7,254,000 kr cumulative; any further excess beyond that cap reverts to being taxed as capital income, but at the full 30% rate (not the favourable 20%). None of components (1)-(3), the carry-forward mechanic, or the progressive/capped tjänst-taxation above the threshold can be expressed by this schema's single flatRate/allowance fields — only the within-threshold 20% headline rate is modelled as flatRate, with the full mechanism explained here as instructed.