Taxes · 🇸🇪 Sweden
Crypto and tokenized asset taxes in Sweden
Crypto gains are capital income taxed at 30%, with no holding-period exemption. Losses count at 70%. Every swap between coins is a taxable sale.
Crypto
Gains
30% flat (capital income)
Losses
Losses are deductible at 70%. Gains and losses are reported separately on K4 section D, not netted. If your capital income turns negative, you get a tax reduction of 30% on a deficit up to SEK 100,000 and 21% above; unused deficits cannot be carried forward.
Also
Cost basis uses the average cost method per coin type; the 20% flat-cost rule cannot be used for crypto. Crypto-to-crypto swaps are a sale at the SEK value of the coin received, which becomes its cost basis.
Income and tokenized assets
Staking, lending, yield
Staking rewards are capital income at market value when you can dispose of them; depositing coins for staking is not itself a sale. Lending coins counts as a sale if the borrower may freely sell or use them. Mining is usually taxed as employment income (hobby) or business income.
Filing
Tax year
Calendar year; the income tax return is due in early May of the following year (2 May in 2026)
Reporting
Report gains and losses on form K4, section D, with the income tax return; staking income at point 7.2. DAC8/CARF reporting applies from 2026: crypto providers report 2026 data to Skatteverket by 1 April 2027.
Tax authority
Watch out
- Paying with crypto or swapping it for another coin is a taxable sale.
- Only 70% of a loss counts, so gains and losses do not cancel out one-to-one.
- Keep records per coin type; the average cost has to be tracked for each one.
Sources
- Skatteverket: Kryptotillgångar · skatteverket.se
- Skatteverket: Kvittning och kvotering · skatteverket.se
- Skatteverket: Belopp och procent 2026 · skatteverket.se
- Skatteverket: Kryptotillgångar – rapportering och informationsutbyte · skatteverket.se
Not confirmed
- Tax treatment of tokenized securities and xStocks-type tracker tokens — no Skatteverket guidance found.
- Treatment of gold-backed tokens (PAXG/XAUT) — no guidance found.
- Airdrops — not covered on the Skatteverket crypto page.
- Whether 70% crypto losses offset other capital income such as dividends, or only within the K4 framework.
Researched 2026-11-09 for private individuals resident in Sweden. Information, not tax advice — rules change; check the tax authority before you file.