SwedenPensionsmyndigheten
2027 income index set at 236,84; base amount 86 600 kr
Pensionsmyndigheten puts the 2027 income index at 236,84 (+3,84%), the inkomstbasbelopp at 86 600 kr and pension indexation at +2,2%, with no balancing and no surplus dividend.
By Taxxa AI OyPublished 15 October 2026
Industry: Public administration and defence; compulsory social security
Pensionsmyndigheten has calculated the 2027 income index at 236,84Pensionsmyndigheten, which is 3,84 per cent higher than the 2026 index of 228,08
Pensionsmyndigheten
Pensionsmyndigheten. The calculation rests on Konjunkturinstitutet's forecast for average pensionsgrundande inkomst (PGI) in 2025 and 2026, including tax returns for 2025 that were complete in September 2026, covering about 98 per cent of all returns. The agency must deliver the calculation to the government no later than 31 October in the year before the year the figures concern
Pensionsmyndigheten, under förordning 2024:73, and the government then formally adopts the income index and the inkomstbasbelopp.
The inkomstbasbelopp for 2027 is calculated at 86 600 kronorPensionsmyndigheten. It is derived from the 2005 base amount of 43 313 kronor
Pensionsmyndigheten multiplied by the ratio of the 2027 income index (236,84) to the 2005 index (118,41)
Pensionsmyndigheten
Pensionsmyndigheten, rounded to the nearest hundred kronor under 58 kap. 27 § socialförsäkringsbalken. The formula for the 2027 income index itself is the 2026 index times average PGI for 2026 divided by average PGI for 2025, computed for ages 16-65.
The balance ratio (balanstalet) for 2027 is 1,1472Pensionsmyndigheten, so the income pension system is in surplus and is not in a balancing period
Pensionsmyndigheten; there is no balance index
Pensionsmyndigheten. The ratio is also below the 1,1500 threshold
Pensionsmyndigheten, so under the new surplus-distribution rules (lag 2026:1301, applied for the first time for 2027) no dividend factor is set for 2027
Pensionsmyndigheten. Income pensions for 2027 will therefore be indexed solely by the income index
Pensionsmyndigheten.
The resulting följsamhetsindexering — the revaluation of income pensions by the 2027 income index relative to the 2026 index less the 1,6 per cent advance interest — is +2,2 per centPensionsmyndigheten. Forecast comparisons show small deviations: average PGI for 2025 is now estimated at 428 427 kronor against 428 571 kronor a year earlier, a 0,03 per cent difference, and the 2024 outcome of 415 203 kronor differed from its forecast by 0,02 per cent.
Legal basis: 58 kap. socialförsäkringsbalken; förordning 2024:73 on the reporting duty; lag 2026:1301 on surplus distribution; Pensionsmyndigheten's report Beräkning av inkomstindex och inkomstbasbelopp för 2027 (PID293551, 14 October 2026).
Update payroll, pension and benefits calculations with the 2027 income index 236,84, the inkomstbasbelopp 86 600 kr and the +2,2% income-pension indexation; note there is no balancing and no surplus dividend for 2027.
Sources
- Beräkning av inkomstindex och inkomstbasbelopp för 2027
- Beräkning av inkomstindex och inkomstbasbelopp
- Socialförsäkringsbalk (2010:110) | Sveriges riksdag
- Utdelning av överskott i inkomstpensionssystemet
- Förordning om ändring i förordningen (2009:1173) med instruktion för Pensionsmyndigheten
- Socialförsäkringsbalk (2010:110)