{"id":11650,"date":"2025-11-06T12:53:00","date_gmt":"2025-11-06T11:53:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/prisbasbelopp-2024-aktuella-nivaer-historik\/"},"modified":"2025-12-03T07:59:27","modified_gmt":"2025-12-03T06:59:27","slug":"prisbasbelopp","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/prisbasbelopp\/","title":{"rendered":"Prisbasbelopp 2026 \u2013 aktuella niv\u00e5er &amp; historik"},"content":{"rendered":"<p class=\"\"><strong>Basbelopp \u00e4r olika fastst\u00e4llda belopp som bland annat anv\u00e4nds f\u00f6r att ber\u00e4kna maximalt skattefritt traktamente, bilf\u00f6rm\u00e5nsv\u00e4rdet och maximalt avdrag f\u00f6r pensionskostnader.<\/strong><\/p>\n<p class=\"\">Prisbasbeloppet f\u00f6r 2026 hamnar p\u00e5 59 200 kr. Det inneb\u00e4r en h\u00f6jning med 400 kr j\u00e4mf\u00f6rt med 2025. H\u00f6jningen \u00e4r mindre \u00e4n den varit de senaste \u00e5ren, vilket f\u00f6rklaras av en sjunkande inflationstakt. Det f\u00f6rh\u00f6jda prisbasbeloppet h\u00f6js med 500 kr, till 60 500 kr f\u00f6r inkomst\u00e5ret 2026.<\/p>\n<div class=\"introduction\">\n<h5>Prisbasbeloppet<\/h5>\n<p>Regeringen har fastst\u00e4llt prisbasbeloppet (pbb) f\u00f6r inkomst\u00e5ret 2026 till 59 200 kr. Beloppet ska f\u00f6lja prisutvecklingen, och ber\u00e4knas under perioden juni till juni av SCB.<\/p>\n<p>Prisbasbeloppet anv\u00e4nds bland annat f\u00f6r att ber\u00e4kna maximalt skattefritt traktamente, bilf\u00f6rm\u00e5nsv\u00e4rdet och maximalt avdrag f\u00f6r pensionskostnader.<\/p>\n<p>F\u00f6r beskattnings\u00e5ret 2026 (deklarationen 2027) blir:<\/p>\n<ul>\n<li>deklarationspliktsgr\u00e4nsen 25 042 kr (0,423 pbb).<\/li>\n<li>det skattefria traktamentsbeloppet 300 kr (0,005 pbb, avrundas till n\u00e4rmaste tiotal kr).<\/li>\n<li>h\u00f6gsta skattefria t\u00e4vlingsvinst i idrottst\u00e4vling 1 800 kr (0,03 pbb, avrundas till n\u00e4rmaste hundratal kr).<\/li>\n<li>gr\u00e4nsen f\u00f6r uttag av socialavgifter p\u00e5 ers\u00e4ttningar till idrottsut\u00f6vare 29 600 kr (ett halvt prisbasbelopp).<\/li>\n<li>h\u00f6gsta sjukpenninggrundande inkomst 592 000 kr (10 pbb). Motsvarar en m\u00e5nadsl\u00f6n p\u00e5 ca 49 3300 kr.<\/li>\n<li>h\u00f6gsta f\u00f6r\u00e4ldrapenninggrundande inkomst 592 000 kr (10 pbb).<\/li>\n<li>prisbasbeloppsdelen vid bilf\u00f6rm\u00e5nsv\u00e4rderingen f\u00f6r bilar av \u00e5rsmodell 2017 och tidigare 18 766 kr (0,317 pbb).<\/li>\n<li>prisbasbeloppsdelen vid bilf\u00f6rm\u00e5nsv\u00e4rderingen f\u00f6r bilar av \u00e5rsmodell 2018 och senare 17 168 kr (0,29 pbb).<\/li>\n<li>l\u00e4gsta nybilspris f\u00f6r sex\u00e5rsbilar 236 800 kr (4 pbb).<\/li>\n<li>gr\u00e4ns f\u00f6r inventarier av mindre v\u00e4rde 29 600 kr (0,5 pbb).<\/li>\n<li>gr\u00e4ns f\u00f6r krav p\u00e5 certifierat kassaregister 236 900 kr (4 pbb).<\/li>\n<\/ul>\n<p><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\"><strong>Med Lundify sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/strong><\/a><\/p>\n<h5 class=\"block-heading\">Inkomstbasbeloppet<\/h5>\n<p>Inkomstbasbeloppet f\u00f6r 2026 har fastst\u00e4llts till 83 400 kr (80 600 kr f\u00f6r 2025), vilket \u00e4r en h\u00f6jning med 2 800 kr.<\/p>\n<p>Inkomstbasbeloppet avg\u00f6r bland annat maximal pensionsgrundande inkomst och m\u00e5nga av de beloppsgr\u00e4nser som styr utdelningsreglerna i f\u00e5mansf\u00f6retag.<\/p>\n<p>Detta inneb\u00e4r bland annat att:<\/p>\n<ul>\n<li>Maximal pensionsgrundande inkomst (f\u00f6re avdrag f\u00f6r pensionsavgift) blir 625\u00a0500\u00a0kr under 2026 (7,5 IBB).<\/li>\n<li>Taket f\u00f6r uttag av allm\u00e4n pensionsavgift f\u00f6r 2026 blir 673\u00a0038 kr (8,07 IBB).<\/li>\n<\/ul>\n<h5 class=\"block-heading\">Det f\u00f6rh\u00f6jda prisbasbeloppet<\/h5>\n<p>Det f\u00f6rh\u00f6jda prisbasbeloppet f\u00f6r inkomst\u00e5ret 2026 har fastst\u00e4llts till 60 500 kr (60 000 kr 2025), vilket \u00e4r en h\u00f6jning med 500 kr. Det f\u00f6rh\u00f6jda prisbasbeloppet anv\u00e4nds f\u00f6r att ber\u00e4kna pensionspo\u00e4ng f\u00f6r till\u00e4ggspension (ATP-systemet).<\/p>\n<h5>Prisbasbeloppet:<\/h5>\n<table class=\"border-table\">\n<thead>\n<tr style=\"height: 30px;\">\n<th class=\"centered\" style=\"height: 30px;\">\u00c5r<\/th>\n<th style=\"height: 30px;\">Prisbasbelopp<\/th>\n<th class=\"centered\" style=\"height: 30px;\">\u00c5r<\/th>\n<th style=\"height: 30px;\">Prisbasbelopp<\/th>\n<th class=\"centered\" style=\"height: 30px;\">\u00c5r<\/th>\n<th style=\"height: 30px;\">Prisbasbelopp<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2026<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">59 200 kr<\/td>\n<td style=\"height: 30px;\">2025<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">58 800 kr<\/td>\n<td style=\"height: 30px;\">2024<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">57 300 kr<\/td>\n<\/tr>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2023<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">52 500 kr<\/td>\n<td style=\"height: 30px;\">2011<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">42\u00a0800 kr<\/td>\n<td style=\"height: 30px;\">1999<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">36\u00a0400 kr<\/td>\n<\/tr>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2022<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">48\u00a0300 kr<\/td>\n<td style=\"height: 30px;\">2010<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">42\u00a0400 kr<\/td>\n<td style=\"height: 30px;\">1998<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">36\u00a0400 kr<\/td>\n<\/tr>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2021<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">47\u00a0600 kr<\/td>\n<td style=\"height: 30px;\">2009<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">42\u00a0800 kr<\/td>\n<td style=\"height: 30px;\">1997<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">36\u00a0300 kr<\/td>\n<\/tr>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2020<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">47\u00a0300 kr<\/td>\n<td style=\"height: 30px;\">2008<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">41\u00a0000 kr<\/td>\n<td style=\"height: 30px;\">1996<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">36\u00a0200 kr<\/td>\n<\/tr>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2019<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">46\u00a0500 kr<\/td>\n<td style=\"height: 30px;\">2007<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">40\u00a0300 kr<\/td>\n<td style=\"height: 30px;\">1995<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">35 700<\/td>\n<\/tr>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2018<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">45\u00a0500 kr<\/td>\n<td style=\"height: 30px;\">2006<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">39\u00a0700 kr<\/td>\n<td style=\"height: 30px;\">1994<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">35\u00a0200 kr<\/td>\n<\/tr>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2017<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">44\u00a0800 kr<\/td>\n<td style=\"height: 30px;\">2005<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">39\u00a0400 kr<\/td>\n<td style=\"height: 30px;\">1993<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">34\u00a0400 kr<\/td>\n<\/tr>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2016<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">44\u00a0300 kr<\/td>\n<td style=\"height: 30px;\">2004<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">39\u00a0300 kr<\/td>\n<td style=\"height: 30px;\">1992<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">33\u00a0700 kr<\/td>\n<\/tr>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2015<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">44\u00a0500 kr<\/td>\n<td style=\"height: 30px;\">2003<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">38\u00a0600 kr<\/td>\n<td style=\"height: 30px;\">1991<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">32\u00a0200 kr<\/td>\n<\/tr>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2014<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">44\u00a0400 kr<\/td>\n<td style=\"height: 30px;\">2002<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">37\u00a0900 kr<\/td>\n<td style=\"height: 30px;\">1990<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">29\u00a0700 kr<\/td>\n<\/tr>\n<tr style=\"height: 31.7656px;\">\n<td style=\"height: 31.7656px;\">2013<\/td>\n<td class=\"numeric\" style=\"height: 31.7656px;\">44\u00a0500 kr<\/td>\n<td style=\"height: 31.7656px;\">2001<\/td>\n<td class=\"numeric\" style=\"height: 31.7656px;\">36\u00a0900 kr<\/td>\n<td style=\"height: 31.7656px;\">1989<\/td>\n<td class=\"numeric\" style=\"height: 31.7656px;\">27 900<\/td>\n<\/tr>\n<tr style=\"height: 30px;\">\n<td style=\"height: 30px;\">2012<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">44\u00a0000 kr<\/td>\n<td style=\"height: 30px;\">2000<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">36\u00a0600 kr<\/td>\n<td style=\"height: 30px;\">1988<\/td>\n<td class=\"numeric\" style=\"height: 30px;\">25 800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>Det f\u00f6rh\u00f6jda prisbasbeloppet:<\/h5>\n<table class=\"border-table\">\n<thead>\n<tr>\n<th class=\"centered\">\u00c5r<\/th>\n<th>F\u00f6rh\u00f6jt prisbasbelopp<\/th>\n<th class=\"centered\">\u00c5r<\/th>\n<th>F\u00f6rh\u00f6jt prisbasbelopp<\/th>\n<th class=\"centered\">\u00c5r<\/th>\n<th>F\u00f6rh\u00f6jt prisbasbelopp<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2026<\/td>\n<td class=\"numeric\">60 500 kr<\/td>\n<td>2025<\/td>\n<td class=\"numeric\">60 000 kr<\/td>\n<td>2024<\/td>\n<td class=\"numeric\">58 500 kr<\/td>\n<\/tr>\n<tr>\n<td>2023<\/td>\n<td class=\"numeric\">53 500 kr<\/td>\n<td>2013<\/td>\n<td class=\"numeric\">45\u00a0400 kr<\/td>\n<td>2003<\/td>\n<td class=\"numeric\">39\u00a0400 kr<\/td>\n<\/tr>\n<tr>\n<td>2022<\/td>\n<td class=\"numeric\">49\u00a0300 kr<\/td>\n<td>2012<\/td>\n<td class=\"numeric\">44\u00a0900 kr<\/td>\n<td>2002<\/td>\n<td class=\"numeric\">38\u00a0700 kr<\/td>\n<\/tr>\n<tr>\n<td>2021<\/td>\n<td class=\"numeric\">48\u00a0600 kr<\/td>\n<td>2011<\/td>\n<td class=\"numeric\">43\u00a0700 kr<\/td>\n<td>2001<\/td>\n<td class=\"numeric\">37\u00a0700 kr<\/td>\n<\/tr>\n<tr>\n<td>2020<\/td>\n<td class=\"numeric\">48\u00a0300 kr<\/td>\n<td>2010<\/td>\n<td class=\"numeric\">43\u00a0300 kr<\/td>\n<td>2000<\/td>\n<td class=\"numeric\">37\u00a0300 kr<\/td>\n<\/tr>\n<tr>\n<td>2019<\/td>\n<td class=\"numeric\">47\u00a0400 kr<\/td>\n<td>2009<\/td>\n<td class=\"numeric\">43\u00a0600 kr<\/td>\n<td>1999<\/td>\n<td class=\"numeric\">37\u00a0200 kr<\/td>\n<\/tr>\n<tr>\n<td>2018<\/td>\n<td class=\"numeric\">46\u00a0500 kr<\/td>\n<td>2008<\/td>\n<td class=\"numeric\">41\u00a0800 kr<\/td>\n<td>1998<\/td>\n<td class=\"numeric\">37\u00a0100 kr<\/td>\n<\/tr>\n<tr>\n<td>2017<\/td>\n<td class=\"numeric\">45\u00a0700 kr<\/td>\n<td>2007<\/td>\n<td class=\"numeric\">41\u00a0100 kr<\/td>\n<td>1997<\/td>\n<td class=\"numeric\">37\u00a0000 kr<\/td>\n<\/tr>\n<tr>\n<td>2016<\/td>\n<td class=\"numeric\">45\u00a0200 kr<\/td>\n<td>2006<\/td>\n<td class=\"numeric\">40\u00a0500 kr<\/td>\n<td>1996<\/td>\n<td class=\"numeric\">36\u00a0800 kr<\/td>\n<\/tr>\n<tr>\n<td>2015<\/td>\n<td class=\"numeric\">45\u00a0400 kr<\/td>\n<td>2005<\/td>\n<td class=\"numeric\">40\u00a0300 kr<\/td>\n<td>\u00a0<\/td>\n<td class=\"numeric\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td>2014<\/td>\n<td class=\"numeric\">45\u00a0300 kr<\/td>\n<td>2004<\/td>\n<td class=\"numeric\">40\u00a0100 kr<\/td>\n<td>\u00a0<\/td>\n<td class=\"numeric\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><style>\ntable {<br \/>\nfont-family: 'Open sans', arial, sans-serif;<br \/>\nborder-collapse: collapse;<br \/>\nwidth: 100%;<br \/>\ncolor: #333333;<br \/>\nborder: 1px #2f4a67;<br \/>\n}<\/p>\n<p>td, th {<br \/>\nborder: 1px solid #c1c1c1;<br \/>\ntext-align: center;<br \/>\npadding: 4px;<br \/>\nwidth: 60px;<br \/>\n}<\/p>\n<p>th {<br \/>\nbackground-color: #2f4a67;<br \/>\ncolor: #ffffff;<br \/>\n}<\/p>\n<p>tr:nth-child(even) {<br \/>\nbackground-color: #d7e7f1;<br \/>\n}<br \/>\n<\/style><\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prisbasbeloppet p\u00e5verkar exempelvis traktamente, SGI, nybilspriser och mycket mer. L\u00e4s om 2026 \u00e5rs belopp!<\/p>\n","protected":false},"featured_media":16290,"menu_order":0,"template":"","categories":[],"class_list":["post-11650","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11650","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"version-history":[{"count":12,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11650\/revisions"}],"predecessor-version":[{"id":57269,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11650\/revisions\/57269"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/16290"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}