Next year's price base amount will be increased by 400 kronor, from 58,800 to 59,200 kronor, according to the Swedish Statistical Office's (SCB) calculations. As the inflation is low, the price base amount is marginally affected. For 2025, for example, the price base amount was increased by 1,500 kronor, and in the years before that by between 4,000-5,000 kronor.
Student financial aid is increased
The price base amount affects various benefits and social insurance, such as guaranteed pension, student financial aid, and sickness and parental benefits.
"Next year's increase in the price base amount will hardly be noticed in the wallet for those with benefits. For both a pensioner with only a guaranteed pension and a student, it means less than 100 kronor more in benefits per month," says Madelén Falkenhäll, economist for financial health at Swedbank, in a press release.
The guaranteed pension is increased by around 80 kronor per month. Students with full student financial aid will receive approximately 90 kronor more per month compared to the autumn term 2025.
Regarding sickness and parental benefits, the ceiling for compensation is increased, but only by nine kronor per day. The maximum compensation for parental leave increases by approximately 250 kronor per month. The highest sickness benefit level becomes 1,259 kronor per day.
"A few tens"
Tax on salary and pension is also affected by the price base amount. But since the change is small, the effect is also "very little for most people", according to Falkenhäll. The threshold for state income tax is increased to approximately 55,000 kronor per month, compared to 53,600 kronor in 2025.
"The new price base amount gives a few tens of kronor in lower tax per month for those with average salaries and pensions. If you have a higher salary, the tax reduction will be just over 300 kronor per month as a result of the automatic adjustment of the threshold for state income tax," says Falkenhäll.
The guaranteed pension is increased by approximately 80 kronor per month.
For those with full student financial aid, the increase will be 92 kronor per month, to 13,592 kronor. The basic grant is increased by 28 kronor and the basic loan by 64 kronor per month.
The highest level of parental insurance is increased by 9 kronor per day, which corresponds to approximately 250 kronor per month.
The highest sickness benefit level is increased by 9 kronor per day, which means a highest level of 1,259 kronor per day.
The basic deduction and employment tax deduction are increased, which results in lower tax on employment income and pension. How much depends on income.
The threshold for state income tax is increased to 660,400 kronor (approximately 55,000 kronor per month, compared to just under 53,600 kronor in 2025).
The tax-free amount, the lowest level, for property tax is increased by 27 kronor, to 4,043 kronor per year.
The price base amount and income base amount are reference amounts based on which pensions, various compensation levels, and taxes are set. The amounts are changed in January every year. The Swedish Statistical Office (SCB) is responsible for the calculation, which is based on the change in inflation. The government determines the changes in the autumn budget, which may be subject to change.
Source: Swedbank
