Skatt

Swedish capital income tax, per calendar year, inside Wealthfolio.
ISK, depå and crypto — with a K4 export you can upload to Skatteverket.

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Wealthfolio knows every trade you made. Skatteverket wants those trades expressed as schablonintäkt, omkostnadsbelopp and vinst/förlust. This addon does that translation, per calendar year, and shows its working at every step — so you can check it rather than trust it.

Important

This is an estimate, not a declaration. It reads what you imported into Wealthfolio, which is not the same thing as your brokers' tax statements. Reconcile against those before you file. The author is not a tax adviser, and neither is this software.

Install

1. Download wealthfolio-skatt-<version>.zip from the latest release.
2. In Wealthfolio, go to Settings → Addons → Install Addon and pick the zip.
3. Review the permissions and approve. Restart Wealthfolio.
4. Skatt appears in the sidebar.

Requires Wealthfolio 3.6.2 or newer. Your base currency should be SEK — the addon says so loudly if it is not, because Swedish tax is assessed in kronor and every figure would be off.

Permissions, and why each one is needed

Nothing leaves your machine. The addon makes no network requests of its own; the files it writes go where you point the save dialog.

Permission	What it is for
accounts.getAll	List your accounts so you can classify each as ISK, Depå or Crypto.
activities.getAll	Read trades, deposits, dividends and interest — the raw material.
portfolio.getHistoricalValuations	Account value at each quarter start, for the ISK kapitalunderlag.
portfolio.getHoldings	Tell fund and ETF units apart from ordinary shares.
assets.getProfile	The same, for a position you have since sold out of entirely.
quotes.getHistory	Price a holding on 1 January, and convert old trades at the rate on their own date.
currency.getAll	Find which exchange-rate series exist.
events.onUpdateComplete	Notice when a trade or import changes the portfolio, and refresh.
files.openSaveDialog	Write the CSV and SRU exports where you choose.

Quick start

1. Open Skatt in the sidebar and go to the Accounts tab.
2. Mark each account as ISK, Depå, Crypto, or leave it as Not taxed here.
3. Click Save and re-read portfolio. Changes are staged until you do, so you can set every account first and pay for the re-read once.
4. Pick a year. That is the whole setup.

An account left as Not taxed here contributes nothing — no disposals, no dividends, no schablonintäkt. If a tab looks emptier than you expect, that is the first thing to check.

The tabs then show each wrapper's figures, the disposals behind them, and the combined kapitalöverskott with the tax or refund it produces.

Reading the portfolio is the slow part, so results are cached — but not on a timer you have to wait out. Wealthfolio tells the addon the moment a trade, edit or import lands, and the cache is dropped there and then. The refresh button by the year picker re-reads everything on demand. The cache lives in memory only; it is gone when Wealthfolio restarts.

Filing with Skatteverket

Both exports live on the Depå and Crypto tabs.

CSV — semicolon-separated, comma-decimal, the way Swedish Excel expects. For checking the numbers, or typing them into the web form yourself.

SRU — the file pair Skatteverket's e-service accepts alongside Inkomstdeklaration 1:

1. Click Export SRU, fill in personnummer, name, postnummer and postort the first time. All four are mandatory in the SRU identity block — the service rejects the file if any is missing. They are saved locally for next year.
2. Save INFO.SRU and BLANKETTER.SRU to the same folder. Two buttons, one per file, because the native save dialog only reliably opens once per click.
3. Upload both, as two separate files, not zipped together.

Warning

The filenames matter. Skatteverket rejects a renamed duplicate such as blanketter (1).sru, so save into an empty folder rather than one that already holds last year's.

Covers K4 avsnitt A (listed shares and ETFs) and K4 avsnitt D (crypto). Field codes come from Skatteverket's own K4 fältnamnstabell (K4-<year>P4, bilaga 1 to SKV 269): A at 3100–3185 with totals 3300/3301/3304/3305, D at 3410–3475 with totals 3500/3501/3503/3504. Both sections share the same blanketter and paginate at different rates — nine rows per page for A, seven for D — the way the paper form does.

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How the numbers are computed

Everything below is reference material. You do not need it to use the addon; you need it to audit the addon, which is the point.

ISK

kapitalunderlag  = (value 1 Jan + 1 Apr + 1 Jul + 1 Oct + insättningar during the year) / 4
schablonintäkt   = (kapitalunderlag − fribelopp) × rate
tax              = 30 % of the capital surplus

The rate follows the rule in force that year, which has changed twice since ISK was introduced in 2012 — an old year is not just an old number:

Tax year	Rate
2012–2015	statslåneräntan on 30 Nov, as it stands
2016–2017	plus 0.75 percentage points, never below 1.25 %
2018–	plus 1.00 percentage points, never below 1.25 %

SLR_NOV_30 only feeds the ISK schablonintäkt; depå years are unaffected by it and reach back as far as the imported activity does.

• Withdrawals never reduce the kapitalunderlag.
• The fribelopp (150 000 kr in 2025, 300 000 kr from 2026) is one allowance per person. It is applied to the combined kapitalunderlag of every account marked ISK, and shown split across them in proportion.
• Moving securities between two of your own ISKs is not an insättning. The addon detects this by matching a TRANSFER_IN against a TRANSFER_OUT of the same security, quantity and date in another account you have marked ISK.
• A currency conversion inside one account is usually imported as a withdrawal in one currency and a deposit in another on the same day. That deposit is not an insättning either, and is excluded — with a warning, so you can check it was really a conversion.

Depå

Omkostnadsbeloppet uses genomsnittsmetoden: the average cost of every share of that security held, pooled across all accounts marked Depå, recomputed from the full history rather than the reported year alone. Courtage is folded in — it raises the omkostnadsbelopp on a buy and lowers the försäljningspris on a sale (44 kap. 13 § IL) rather than being deducted separately.

Sales where schablonmetoden (20 % of the proceeds) would give a lower gain are flagged, but the figures always use the average cost. Where no purchase is on record at all, schablonmetoden is used as the fallback and the row is marked.

A transfer is not a sale. Moving securities out of a depå and into an ISK is a disposal at market value, because the shares leave the taxable wrapper — that, and only that. Moving them to another depå changes nothing, since the average cost is pooled across depå accounts anyway. A transfer whose other leg is missing takes the shares off the holding without a taxable event and says so. The two legs are matched on security and quantity within seven days, because settlement rarely puts them on the same date.

Fund units — ETFs included — held in a depå carry an extra tax on top of any gain: 0.4 % of their value on 1 January, as capital income (42 kap. 43–44 §§ IL). It applies to Swedish and foreign funds alike, and has not changed since it was introduced in 2012; it does not apply to funds held in an ISK, since that wrapper is already taxed on its whole balance. Each fund gets its own line on the Depå tab: quantity, price and value on 1 January, and the schablonintäkt it produced.

How a holding is judged to be a fund

• Wealthfolio's own "Instrument Type" classification, when the position is currently open and Wealthfolio managed to classify it. Its ETF, FUND, FUND_MUTUAL and FUND_FOF categories count, ETN and ETC deliberately do not, since those are debt and commodity notes rather than fund units. When this is available, positive or negative, it wins outright.
• Otherwise, the market data provider's instrument type or the security's name, whichever says fund first. The name is checked unconditionally rather than only as a last resort, because a provider that has never priced a Xetra-listed UCITS ETF often tags it EQUITY instead of leaving the field blank — trusting that blindly would silently drop a real fund. UCITS, ETF and FUND/FOND in the name are the patterns checked; UCITS in particular is a regulatory label a stock never carries, so a hit there is treated as good as an explicit type.

A holding neither check can identify is flagged as a warning and left out of the figure rather than guessed at — and so is the rarer disagreement, where Wealthfolio's own classification says something other than fund but the name still looks like one.

A split or a broker re-issue shows up as a transfer out and a transfer in of the same security in the same account, days apart, with a different share count on each side. That is not a disposal either: the cost basis carries over untouched and only the number of shares changes. Brokers that book a split as its own SPLIT row instead are handled too — the ratio multiplies the share count and leaves the omkostnadsbelopp alone, which is also what a reverse split does, with a ratio below one.

Crypto

Kryptovaluta is not a delägarrätt. It is an annan tillgång, declared on K4 avsnitt D, and three things follow from that — each one a way to get the number wrong if you reuse the Depå logic:

• Losses count at 70 %, and they do not net against gains first. In avsnitt A a −10 000 wipes out a +10 000 completely. In avsnitt D it does not: the gain is taxed in full, the loss is quoted down to 7 000, and 3 000 is left to be taxed. A loss still helps — a pure loss year becomes a skattereduktion of 30 % of the deductible 70 %, so roughly 21 öre back per krona lost.
• Schablonmetoden does not exist here. The 20 %-of-proceeds fallback is a rule for listed delägarrätter only. Where a purchase is missing from the imported history, the omkostnadsbelopp is 0 and the whole sale is taxed — the addon warns rather than quietly inventing a cost basis.
• Its own pool. Genomsnittsmetoden runs per coin across every account marked Crypto, entirely separate from the depå pool. A ticker that exists in both never pools together.

Swapping one coin for another is a sale. So is spending crypto. A swap arrives in Wealthfolio as a transfer out of one coin and a transfer in of another, same account, same day; the addon pairs them and books the outgoing leg as a disposal at the market value of what came back — that being the försäljningspris Skatteverket asks for, not what the coin you gave up was quoted at. Where several transfers land on one day, each outgoing leg takes the incoming leg closest to it in value, so a monthly reward drip does not get mistaken for the other half of a real swap.

Incoming transfers with nothing to match — staking payouts, exchange earn programmes, airdrops — are booked as capital income at their value on arrival, and that same value becomes the coin's omkostnadsbelopp, so it is not taxed twice when you eventually sell. That is the right treatment for staking and earn. It is not right for mined coins (inkomst av tjänst) or for a pure airdrop you did nothing to receive (normally untaxed on arrival, omkostnadsbelopp 0); the addon warns when it books any, and those you fix by hand.

Moving a coin between two of your own accounts, both marked Crypto, is not a disposal — the pooled cost carries across, same as between two depås. A transfer out with no traceable destination is removed from the holding without a taxable event, and warned about.

Skatteverket asks for one K4 row per disposal for crypto, where avsnitt A is summarised per security for the whole year. The Crypto tab defaults to that and offers one-row-per-coin as the compact alternative; the choice drives both the CSV and avsnitt D in the SRU export.

Putting them together

Gains and losses on listed delägarrätter offset each other in full. A residual net loss counts at 70 % against other capital income — including the ISK schablonintäkt and the fund schablonintäkt, which is why a bad year in the depå lowers the tax on both. A surplus is taxed at 30 %; a deficit becomes a tax reduction of 30 % up to 100 000 kr and 21 % above.

Partial and incomplete years

• The current year is computed from the quarters that have started; the ones that have not are filled with the latest known value and marked *. The number will move.
• A quarter with no valuation is counted as 0, and listed as a warning. If the account had no activity at all before that date it was genuinely empty, and no warning is raised.

Every December: one number

The schablonintäkt rate follows statslåneräntan on 30 November, which Riksgälden publishes in early December. Add one line to SLR_NOV_30 in src/lib/swedish-tax.ts:

export const SLR_NOV_30: Record<number, number> = {
  // ...
  2025: 2.55,   // sets the rate for tax year 2026: 2.55 + 1 = 3.55 %
};

Until that line exists the ISK figures read 0 and say why; the depå side of the year is unaffected. The value is not fetched: Riksbank's API publishes the 5-year government bond yield, which is the input Riksgälden averages, not statslåneräntan itself — close enough to look right and wrong enough to matter.

Not implemented

Contributions welcome; these are deliberate omissions rather than oversights.

Missing	Why, and what it would take
K4 avsnitt C in the SRU export	The export covers avsnitt A (listed shares, ETFs included) and avsnitt D (crypto) — the sections this addon computes disposals for. Currency gains (avsnitt C, see below) are not modelled, so they are not in the export either. Unlisted securities also belong in avsnitt D but are not detected as such; only accounts you mark Crypto feed that section.
Mining income, and airdrops you did nothing for	Every unmatched incoming crypto transfer is booked as capital income at its value on arrival. That is right for staking and earn rewards. Mined coins belong in inkomst av tjänst, and a pure airdrop is normally untaxed on receipt with an omkostnadsbelopp of 0 — the addon warns, but you adjust those by hand.
Kapitalförsäkring	Different formula: value on 1 Jan plus premiums paid, those in the second half counted at half. It shares the fribelopp with ISK, so adding it changes the ISK numbers too.
Gross dividends and foreign withholding tax	Wealthfolio records what was credited to the account. If your import books dividends net of withholding, the addon cannot recover the gross figure or the tax paid, and INK1 7.2 wants gross. Withholding recorded as a separate TAX activity inside an ISK is shown as an informational line only.
Avräkning av utländsk skatt	The real spärrbelopp prorates against income the addon cannot see.
Avsnitt C (currency gains)	Disposing of a foreign currency balance is itself a taxable event. Not modelled.
Riksbank fixings	Amounts are converted with Wealthfolio's own daily rate history for the date of the transaction, not the Riksbank fixing a declaration would use. Small, but it is a difference.
Precise fund classification	Whether a foreign holding counts as a fund for schablonintäkt purposes is a case-by-case legal question for anything that is not a plain UCITS fund. The addon's guess is a good proxy but not authoritative — a warning is raised whenever a holding could not be classified at all, or when Wealthfolio's own classification disagrees with what the name suggests. Check anything unusual by hand.

Development

pnpm install
pnpm dev:server     # live reload against a running Wealthfolio
pnpm test           # the calculation, checked by hand
pnpm type-check
pnpm bundle         # installable zip in dist/

Layout

The rule that decides where a thing goes: lib/ may not import from hooks/ or pages/. Everything that is a tax rule is therefore a pure function over SEK amounts, testable without a React renderer or a running Wealthfolio — which is why the test suite needs neither.

src/
  lib/          pure logic, no host API and no React
    swedish-tax.ts    the rules: schablonintäkt, genomsnittsmetoden, avsnitt D
    crypto-events.ts  activities -> K4 avsnitt D events (swaps, rewards)
    sru.ts            INFO.SRU / BLANKETTER.SRU writers, Skatteverket field codes
    csv.ts, dates.ts, activities.ts, storage.ts
  hooks/        everything that reads Wealthfolio
    use-tax-data.ts   the slow portfolio read, cached and cancellable
    use-tax-year.ts   one year's activities -> the inputs swedish-tax.ts wants
  components/   presentational pieces shared across tabs
  pages/
    tax-page.tsx      composition root: year picker, export, tabs
    tabs/             one file per tab

If you are checking the maths, src/lib/swedish-tax.ts and its tests are the whole story. Tests sit next to the file they cover.

Important

Test fixtures must be synthetic. This is a public repository, so no test, comment or doc may carry anyone's real tickers, quantities, account names or personnummer — a fixture copied out of a live portfolio publishes that portfolio. Use placeholder tickers (AAA, BBB), a placeholder venue (Exchange, Broker) and round numbers. The shape is what the tests are for; the real values add nothing and cannot be taken back once pushed.

Bug reports are most useful with the warning text the addon showed you and the shape of the activities behind it. Please do not paste real personnummer, account names or holdings into an issue — describe the shape instead.

Releasing

Bump the version in package.json and manifest.json, add a CHANGELOG.md section, then:

git tag v1.2.3 && git push origin v1.2.3

CI builds the zip and publishes the GitHub Release with that CHANGELOG section as the notes.

Licence

MIT — see LICENSE.