Investeringssparkonto
Open-knowledge reference entry
An Investeringssparkonto (Investment Savings Account or ISK) is a Swedish savings vehicle for private individuals (and estates, but not legal entities) that was introduced in Sweden on January 1, 2012, following a decision by the Riksdag (Swedish Parliament). It is designed to encourage savings in stocks and investment funds without subjecting individual savers to complex tax reporting requirements. Capital gains and dividends from an ISK do not need to be reported on the individual's income tax return, as they are entirely tax-free. Instead, the account holder must report a flat-rate taxable income on their tax return, which is calculated in roughly the same way as for life insurance products, using the government bond rate from the preceding year as the basis.
A similar product, the Individual savings account was first launched in the United Kingdom on April 6, 1999.
Taxation
To calculate an ISK's flat-rate tax, the cost basis is first determined. It is calculated as one quarter of the total of the value of the assets in the account at the start of each quarter, plus the value of any deposits and transfers made to the account during the year by the account holder or from another person’s ISK.
From January 2025, the tax-free limit was 150,000 SEK. From January 2026, savings in an ISK are tax-free up to 300,000 SEK per person.
The flat-rate income is then calculated by multiplying the cost basis by the government bond rate as of November 30 of the previous year, plus 1.0 percentage points. The flat-rate income is then adjusted to be no less than 1.25% of the cost basis. Finally, this flat-rate income is then taxed at 30%.
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This entry incorporates text from “Investeringssparkonto” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.