SwedenSvenskforfattningssamling
2027 price base amounts set: SEK 59,600 and SEK 60,900
SFS 2026:1779 fixes the 2027 price base amount at SEK 59,600 and the increased amount at SEK 60,900, replacing the 2025 figures from 1 January 2027.
By Taxxa AI OyPublished 29 September 2026
Sweden's price base amount (prisbasbeloppet) for 2027 is SEK 59,600 and the increased price base amount (förhöjda prisbasbeloppet) is SEK 60,900. The figures are set by Förordning om prisbasbelopp och förhöjt prisbasbelopp för år 2027 (SFS 2026:1779)Svenskforfattningssamling, issued on 24 September 2026 and published on 29 September 2026, which enters into force on 1 January 2027.
The amounts are fixed under 2 kap. 6–8 §§ socialförsäkringsbalken, the provisions the ordinance cites as its basis. For reference, the 2025 figures were SEK 58,800 and SEK 60,000 under SFS 2024:663; the ordinance names 2025:872 as the most recent prior ordinance in the series.
The price base amount is the multiplier behind the earned-income tax credit (jobbskatteavdraget). For earners under 66 at the start of the tax year, the credit is computed from the price base amount, earned income, the basic deduction and the municipal tax rate, with bracket thresholds at 0.91, 3.24 and 8.08 price base amounts; for those 66 and over the thresholds sit at 1.75 and 5.24 price base amounts. Skatteverket's guidance illustrates the mechanism with the 2026 amount of SEK 59,200 — every threshold band, and therefore every credit, moves when the 2027 figure of SEK 59,600 takes its place.
Practitioners must therefore use SEK 59,600 for all prisbasbelopp-linked 2027 income-tax amounts computed from the credit tables and thresholds above: the basic deduction (grundavdrag), the earned-income tax credit bands, and the over-66 top-up to the basic deduction (särskilt belopp), likewise denominated in ordinary prisbasbelopp. Table and software producers should roll the two figures into 2027 calculations from the entry-into-force date, and advisers should check client-specific thresholds expressed as multiples of the price base amount against the new SEK 59,600 figure rather than the 2026 figure of SEK 59,200 used in current guidance examples.
Legal basis: Förordning (SFS 2026:1779) om prisbasbelopp och förhöjt prisbasbelopp för år 2027, 1 §, grounded in 2 kap. 6–8 §§ socialförsäkringsbalken.
Roll SEK 59,600 and SEK 60,900 into all tables, systems and client calculations as the 2027 price base amount and increased price base amount with effect from 1 January 2027.