SwedenPensionsmyndigheten
Price base amount 59,600 kr for 2027; income base amount 86,600
The 2027 price base amount is SEK 59,600 (raised 60,900) and the income base amount SEK 86,600 on income index 236.84 — plus the first 2030 forecast, new 1960 divisors and 2027 contribution splits.
By Taxxa AI OyPublished 13 November 2026
Industry: Across industries
The 2027 price base amount is SEK 59,600 and the raised price base amount is SEK 60,900Svenskforfattningssamling, under government ordinance SFS 2026:1779
GOV issued on 24 September 2026
Svenskforfattningssamling with entry into force on 1 January 2027
Svenskforfattningssamling. The amounts follow 2 kap. 6–8 §§ socialförsäkringsbalken. Payroll parameter owners should enter both figures for 2027. The lower earnings threshold for registering pension rights (tröskeln) is expressed in price base amounts, while the raised amount applies in the statutory cases that refer to it.
The income index for 2027 is 236.84Pensionsmyndigheten, up 3.84 percent on 2026's 228.08
Pensionsmyndigheten, and the income base amount is SEK 86,600
Pensionsmyndigheten. Pensionsmyndigheten calculated the figures under 58 kap. socialförsäkringsbalken and reported them to the government on 14 October 2026
Pensionsmyndigheten, using Konjunkturinstitutet's forecasts for average pensionable income growth in 2025 and 2026 — the 2026 forecast resting on the tax returns available in September 2026, about 98 percent of all returns. The calculation deadline is 31 October of the year before under ordinance 2024:73.
The balance ratio (balanstalet) is 1.1472.Pensionsmyndigheten Balancing was switched off in 2018 and there is no balance index now; a ratio above 1 means the income pension system is in surplus, while staying below the 1.1500 line means no distributable surplus. Income pensions for 2027 are therefore indexed by the income index alone.
Pensionsmyndigheten
The October forecast vintage also extends the projection table with a first 2030 column. It puts the income index at 228.08 for 2026, 236.84 for 2027, 245.09 for 2028, 254.66 for 2029 and 264.42 for 2030 — revising the August vintage, which had 237.28 for 2027 and 246.69 for 2028, downwards. The administration factor for the income pension is 0.999666 for 2026.
The factor tables add the 1960 birth cohort's annuity divisors (delningstal) for the income pension — 19.13 at age 61 falling to 1.00 at the highest ages — and a new 2026 block of heritage-gain factors (arvsvinstfaktorer) by cohort year. The general pension contribution stays at 7 percent for 2027.Pensionsmyndigheten Its preliminary distribution across the AP funds, the premium pension system and the state budget is 68.8, 20.6 and 10.6 percent; the corresponding state-contribution distribution is 86.3 and 13.7 percent.
Legal basis: SFS 2026:1779 (2 kap. 6–8 §§ socialförsäkringsbalken), 58 kap. socialförsäkringsbalken, Pensionsmyndighetens beräkning av inkomstindex och inkomstbasbelopp för 2027 (VER2026-331).
Update payroll and pension parameters to the 2027 base amounts and factors, and confirm income-pension indexation runs on the income index alone given the 1.1472 balance ratio.
Sources
- Förordning om prisbasbelopp och förhöjt prisbasbelopp för år 2027
- Beräkning av inkomstindex och inkomstbasbelopp för 2027
- Pensionsmyndigheten: beräkningsfaktorer i pensionssystemet 2026-11-13
- Förordning (2026:1779) om prisbasbelopp och förhöjt prisbasbelopp för år 2027
- SFS 2010:110 - Socialförsäkringsbalk (2010:110)
- Beräkning av inkomstindex och inkomstbasbelopp
- Beräkning av inkomstindex och inkomstbasbelopp för 2026