Tax allocation reserve calculator Sweden 2026
Periodiseringsfond: allocate, reverse and plan ahead
Compare this year’s allocation and tax deferral, enter remaining reserves by original year, and see when each reserve must be reversed. This tool covers the calendar year 1 January–31 December 2026. Short, extended or non-calendar fiscal years and transferred reserves require a separate calculation.
Calculate your resultTax allocation reserve: 200,000 SEK
Estimated tax deferral: 41,200 SEK – not a permanent saving.
| Opening reserves | 0 SEK |
|---|---|
| Mandatory reversal of 2020 reserve | 0 SEK |
| Total reversal | 0 SEK |
| AB tax uplift | 0 SEK |
| AB notional income | 0 SEK |
| Basis before allocation | 800,000 SEK |
| Maximum allocation | 200,000 SEK |
| Selected allocation | 200,000 SEK |
| Basis after allocation | 600,000 SEK |
| Corporate tax without new allocation | 164,800 SEK |
| Corporate tax with new allocation | 123,600 SEK |
| Closing reserves | 200,000 SEK |
Six-year reserve schedule
| Allocation year | Closing amount | Reverse no later than |
|---|---|---|
| 2026 | 200,000 SEK | 2032 |
Reserve allocation
| Account | Debit | Credit |
|---|---|---|
| 8811 Allocation to tax allocation reserve | 200,000 SEK | – |
| 2126 Tax allocation reserve – use the correct year account | – | 200,000 SEK |
Estimated corporate tax
| Account | Debit | Credit |
|---|---|---|
| 8910 Tax on the year’s result | 123,600 SEK | – |
| 2512 Estimated income tax | – | 123,600 SEK |
AB and sole trader: different tax bases
For an AB, enter accounting profit before appropriations and tax, then the tax adjustments and eligible earlier losses. The allocation ceiling is 25% of a positive tax basis.
For a sole trader, enter the adjusted sum of NE rows R12–R31 before this year’s reversal in R32. If starting from R33, subtract this year’s R32 first so reversals are not counted twice. The maximum allocation is 30%. The assumed marginal tax effect is an estimate, not a complete calculation of income tax or social contributions.
Reversal and the six-year rule
A reserve must be reversed no later than the sixth tax year after allocation, oldest first. For calendar-year businesses, the remaining 2020 reserve is reversed automatically in 2026. A new 2026 reserve must be reversed by 2032. Voluntary reversal is additional to the mandatory amount.
For an AB, reversal of the calendar-2020 reserve adds a 4% tax uplift; only the original amount is posted in the accounts. The 2026 notional income is 2.55% of all opening reserves, including amounts reversed during the year. A sole trader has no corresponding AB notional-income charge.
Deferral is not a permanent saving
The deferred amount becomes taxable on reversal. An AB must also recognise the allocation in its accounts. A sole trader claims the allocation in the NE schedule, without posting a reserve in the bookkeeping. Earlier reversal may be required on cessation, liquidation or other changes; the schedule shows the ordinary six-year deadline only.
Frequently asked questions
How much can I allocate?
Up to 25% of the positive eligible tax basis for an AB, or 30% for a sole trader. The calculator rounds the allocation down to whole SEK.
Why is my 2020 reserve reversed automatically?
For a calendar-year business, 2026 is the sixth tax year after 2020. The oldest reserve must be reversed first.
Do sole traders post the reserve in their accounts?
No. The allocation and reversal are made in the NE schedule. The AB journal suggestions are therefore hidden for sole traders.
Sources and review date
Reviewed 29 October 2026. Calculator rules apply to 2026; confirm the requirements for your own fiscal year.
From the calculation to your year-end accounts
Bookkeeping, year-end tools, annual reporting and INK2R/INK2S SRU export for 200 SEK/month excluding VAT per company. Automatic bank connection is optional at 500 SEK/year.