How selling shares affects your tax return
When you declare shares, it is primarily a matter of reporting the result of your share transactions. The result is the difference between what you received when you sold and what you paid when you bought the shares, after deducting costs such as the brokerage fee.
This information forms the basis of Skatteverket's tax calculation, which is why it is important to have your documentation in order before you submit your tax return.
Common items when declaring shares
Here are common details that are usually included when you declare shares.
- Sale price for each share transaction
- Acquisition value including the brokerage fee
- Result per transaction (gain or loss)
- Any offsetting against losses from previous years
- Details from contract notes and statements of income reported to Skatteverket (kontrolluppgifter)
When you gather these details, you get a clear picture of how much you need to declare and how it affects your tax.
When you must declare shares
Worth bearing in mind
You need to declare shares if you have sold shares during the year or otherwise had a taxable event. This applies whether you make many transactions or only a few, since every transaction can affect your tax.
Getting this right from the start makes the tax return easier and reduces the risk of errors that can lead to requests for additional information or corrections afterwards.
Frequently asked questions
What do I need to declare shares?
You need details of the sale price, the acquisition cost (omkostnadsbelopp) and the dates of the transactions. It is often a good idea to keep your contract notes.
Do I have to declare even if I sold at a loss?
Yes. Losses must also be declared and can be offset against gains to reduce your total tax.
What is the acquisition cost?
It is what you paid when you bought the shares. It is used to calculate the gain or loss on a sale.
Is everything pre-filled automatically in the tax return?
For trading through banks and large platforms it often is, but for unlisted trading you may need to fill in parts yourself.
How are gains on shares taxed?
Gains are normally taxed as capital income. The tax rate is 30% on the gain after the acquisition cost has been deducted.