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Investment Tax in Sweden – How to Calculate Capital Gains Tax
Investing in Sweden can be highly profitable, but it requires an understanding of how capital gains are taxed.
The Swedish tax system distinguishes several types of capital income, including profits from the sale of shares, investment funds and property, as well as bank interest and dividends.
What Does Capital Gain Mean in Practice?
A capital gain (kapitalvinst) arises when the sale price of an asset exceeds its purchase price.
This applies to:
- shares and company holdings,
- units in investment funds,
- property or shares in property,
- other financial investments.
Capital gains tax in Sweden applies to both private individuals and businesses.
Capital Gains Tax Rates in 2025
Sweden applies a flat 30% tax rate on most types of capital income, including:
- profits from the sale of shares and funds,
- bank interest,
- dividends.
If you make a loss, it can be partly deducted:
- 70% of the loss can be offset as an expense,
- losses on shares or funds can only be deducted against the same type of asset.
Tax on Property Sales
The sale of property in Sweden also generates capital income.
The tax is calculated as 22% of the gain (which corresponds to 30% of two-thirds of the profit under Swedish tax rules).
Deductible expenses include:
- purchase costs of the property,
- renovations and improvements that increase its value,
- notary fees and brokerage commissions.
Tax on Foreign Investments
Individuals who live in Sweden and have tax residency status must declare all foreign investments and pay capital income tax on their worldwide income.
To avoid double taxation, Sweden has signed tax treaties with many countries – including Poland.
Declaration and Payment of Tax
Capital gains tax is reported in the annual income tax return submitted to Skatteverket.
For the sale of shares, funds or property, all relevant information can be entered through Mina sidor (My Pages).
Skatteverket automatically calculates the amount of tax payable based on the data provided.
Investment Tax in Sweden – Key Takeaways
Understanding how investments are taxed in Sweden helps you avoid mistakes and unnecessary costs.
With proper planning, you can optimise your tax situation and even obtain a partial refund.
If you invest in Sweden or abroad, Revea can assist you in analysing capital gains, accounting for losses and preparing a compliant tax declaration.