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🇸🇪 Crypto tax in Sweden
Gains are taxed at 30%; 70% of losses are deductible. Cost basis uses the average-cost method (genomsnittsmetoden). Report on K4 section D.
| How gains are taxed | 30% tax on the whole gain.Source quote"Du betalar 30 procent i skatt på din vinst." |
|---|---|
| Losses | Deductible at 70%.Source quote"Har du gjort en förlust är den avdragsgill till 70 procent." |
| Cost-basis method | Average cost per coin (genomsnittsmetoden), across all exchanges and wallets; the 20% standard method is not allowed.Source quote"Schablonmetoden … får inte användas när du redovisar kryptovaluta." |
| Taxable events | Selling, swapping to other crypto or fiat, paying for goods/services, lending, using as a stake.Source quote"sålt kryptovaluta; bytt en kryptovaluta mot en eller flera andra … betalat med kryptovaluta …" |
| Staking (ETH) | Rewards taxed as capital income when they can be disposed of (point 7.2).Source quote"ska därför beskattas som en inkomst i inkomstslaget kapital. Du ska redovisa sådan inkomst vid punkt 7.2" |
| Where to report | Bilaga K4, avsnitt D; gains and losses may be summed separately per coin.Source quote"Du redovisar detta i bilaga K4 under avsnitt D" |
| Deadline | By law, individuals file by 2 May of the year after the income year (Skatteförfarandelagen 32 kap. 1 §) – for income year 2026 that is 2 May 2027; Skatteverket publishes the exact dates each year. For income year 2025 the date was 2 May 2026 per Skatteverket's crypto page.Source quoteSFL 32:1: "Fysiska personer och dödsbon ska lämna inkomstdeklaration senast den 2 maj året efter utgången av beskattningsåret." |
| Exchange reporting (DAC8/CARF) | Providers' first report covers 2026 and is due to Skatteverket by 1 April 2027.Source quote"Den första rapporteringen omfattar år 2026 och leverantörerna ska lämna uppgifterna till Skatteverket senast den 1 april 2027." |
Official sources
- Skatteverket – Kryptovalutor
- Skatteförfarandelag (2011:1244)
- Skatteverket – Kryptotillgångar: rapportering och informationsutbyte
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Not tax advice. General information summarised from official sources; it may be incomplete or out of date. Always check the linked official source or a qualified tax adviser.