{"id":634,"date":"2026-01-19T10:26:44","date_gmt":"2026-01-19T10:26:44","guid":{"rendered":"https:\/\/www.sundinrevision.se\/?p=634"},"modified":"2026-01-19T10:26:44","modified_gmt":"2026-01-19T10:26:44","slug":"viktiga-regelandringar-2026","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=634","title":{"rendered":"Viktiga regel\u00e4ndringar 2026"},"content":{"rendered":"\n

Nya 3:12-regler f\u00f6r f\u00e5mansf\u00f6retag<\/strong><\/p>\n\n\n\n

De nya 3:12-reglerna g\u00e4ller fr\u00e5n 1 januari 2026. Gr\u00e4nsbeloppet ber\u00e4knas p\u00e5 ett nytt s\u00e4tt och flera tidsgr\u00e4nser, bland annat karenstiden, f\u00f6rkortas med ett \u00e5r.<\/p>\n\n\n\n

Ny ans\u00f6kningsprocess f\u00f6r v\u00e4xa-st\u00f6d<\/strong><\/p>\n\n\n\n

V\u00e4xa-st\u00f6d ska fr\u00e5n \u00e5rsskiftet s\u00f6kas genom en s\u00e4rskild ans\u00f6kan om \u00e5terbetalning och inte l\u00e4ngre via arbetsgivardeklarationen.<\/p>\n\n\n\n

Slopat r\u00e4nteavdrag p\u00e5 l\u00e5n utan s\u00e4kerhet<\/strong><\/p>\n\n\n\n

Fr\u00e5n 2026 medges inget r\u00e4nteavdrag alls f\u00f6r l\u00e5n utan s\u00e4kerhet. Under 2025 har avdrag medgetts med 50 procent.<\/p>\n\n\n\n

H\u00f6gre skattefritt belopp p\u00e5 ISK<\/strong><\/p>\n\n\n\n

Det skattefria beloppet p\u00e5 investeringssparkonto h\u00f6js fr\u00e5n 150 000 kr till 300 000 kr.<\/p>\n\n\n\n

F\u00f6r\u00e4ndringar i K2- och K3-regelverken<\/strong><\/p>\n\n\n\n

\u00c4ndringar i K2 och K3 inneb\u00e4r att fler f\u00f6retag kommer att beh\u00f6va till\u00e4mpa K3. Reglerna g\u00e4ller f\u00f6r r\u00e4kenskaps\u00e5r som b\u00f6rjar efter 31 december 2025.<\/p>\n\n\n\n

Skattereduktion f\u00f6r g\u00e5vor till ideell verksamhet<\/strong><\/p>\n\n\n\n

Juridiska personer kan f\u00e5 skattereduktion med 20,6 % av g\u00e5vobeloppet, upp till 800 000 kr per \u00e5r. G\u00e5van m\u00e5ste l\u00e4mnas tidigast 1 januari 2026.<\/p>\n\n\n\n

S\u00e4nkt skatt p\u00e5 arbete och pension<\/strong><\/p>\n\n\n\n

Skatten p\u00e5 b\u00e5de arbetsinkomster och pensioner s\u00e4nks genom f\u00f6rst\u00e4rkt jobbskatteavdrag och h\u00f6jt grundavdrag.<\/p>\n\n\n\n

S\u00e4nkt SINK-skatt<\/strong><\/p>\n\n\n\n

SINK-skatten s\u00e4nks fr\u00e5n 25 % till 22,5 % under 2026, med ytterligare s\u00e4nkning till 20 % under 2027.<\/p>\n\n\n\n

H\u00f6jd beloppsgr\u00e4ns f\u00f6r reseavdrag<\/strong><\/p>\n\n\n\n

Gr\u00e4nsen f\u00f6r avdrag f\u00f6r resor till och fr\u00e5n arbetet h\u00f6js fr\u00e5n 11 000 kr till 15 000 kr.<\/p>\n\n\n\n

L\u00e4gre elskatt och h\u00f6gkostnadsskydd<\/strong><\/p>\n\n\n\n

Elskatten s\u00e4nks i hela landet och ett h\u00f6gkostnadsskydd inf\u00f6rs f\u00f6r hush\u00e5ll under perioden november 2025 \u2013 december 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"

Nya 3:12-regler f\u00f6r f\u00e5mansf\u00f6retag De nya 3:12-reglerna g\u00e4ller fr\u00e5n 1 januari 2026. Gr\u00e4nsbeloppet ber\u00e4knas p\u00e5 ett nytt s\u00e4tt och flera tidsgr\u00e4nser, bland annat karenstiden, f\u00f6rkortas med ett \u00e5r. Ny ans\u00f6kningsprocess f\u00f6r v\u00e4xa-st\u00f6d V\u00e4xa-st\u00f6d ska fr\u00e5n \u00e5rsskiftet s\u00f6kas genom en s\u00e4rskild… <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-634","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=634"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/634\/revisions"}],"predecessor-version":[{"id":635,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/634\/revisions\/635"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}