Is cryptocurrency taxed in Sweden?

Yes. Digital coins are classed as “other assets.” Selling, swapping, or receiving them as payment triggers tax: capital gains for disposals, income tax for earned coins.

How much is cryptocurrency taxed in Sweden?

• Capital gains: 30% flat on net gains.

• Income: about 20–52% once national + municipal brackets and church tax (if applicable) are added. Staking interest falls under the 30% savings‑income rule.

Calculate your crypto gains with our free crypto profit calculator.

How different crypto transactions are taxed in Sweden

Here’s a breakdown of how common crypto transactions are treated for tax purposes in Sweden.

Buying and holding cryptocurrency

There is no tax on simply buying and holding crypto in Sweden (until you dispose of the asset).

Selling cryptocurrency

When you sell crypto in Sweden, it’s simple to calculate your taxes:

Sale price – average cost basis = gain (30% tax)

Mining and staking cryptocurrency

When mining or staking crypto in Sweden, the SEK value at receipt is treated as taxable income. Later sale gives rise to a separate capital gain or loss.

Crypto‑to‑crypto trades tax

In Sweden, swapping BTC for ETH (that is, any crypto for any other crypto) counts as a sale of BTC, resulting in 30% on any gain.

Receiving cryptocurrency as payment

Crypto received as payment is taxed as salary at the marginal income rate, for taxpayers in Sweden. Future sale may create a capital gain.

Tax‑free cryptocurrency transactions in Sweden

• Transfers between wallets you own.

• Fiat purchases of crypto.

• Gifts and charitable donations (within Swedish gift‑tax rules).

See our expert picks of the best crypto loans.

Record‑keeping for crypto transactions in Sweden

Keep trade logs with date, coin, quantity, SEK value, fee, and TXID. Skatteverket can request the data up to six years back.

Filing deadlines for crypto taxes in Sweden

Returns for the 2025 calendar year are due 2 May 2026 (digital filing). Paper forms have an earlier cut‑off in April.

What types of records do I need for my crypto taxes?

Exchange statements, wallet exports, mining receipts, and SEK conversion proofs. Automated tools that store SEK rates reduce end‑of‑year scrambles.

How to file crypto taxes in Sweden

Log in to Skatteverket, open form K4 (D). List each disposal’s cost basis, proceeds, and result. Add staking or mining income to the main income section or interest box, depending on the source.

How to calculate your crypto taxes in Sweden?

Use the average‑cost method for each coin: (total SEK spent ÷ total units held). Compare that figure with SEK value at disposal. Apply 30% to gains; apply the 70% loss offset rule to losses.

Capital gains tax on crypto in Sweden

Sweden expects 30% on net annual gains after permitted loss offsets.

Learn more about crypto tax free countries.

How are crypto losses taxed in Sweden?

Only 70% of each capital loss may offset gains in the same year. Unused losses carry forward.

How are crypto airdrops taxed in Sweden?

No formal rule yet. Common practice: treat as income if earned via an action; treat as cost‑basis 0 if unsolicited, with tax due when you sell.

How is DeFi taxed in Sweden?

Yield counts as interest income at 30%. Token swaps on DEXs equal disposals: 30% on gains.

Use our free crypto tax calculator.

Corporate tax for crypto businesses in Sweden

Corporate gains on crypto are taxed at 20.6% (2025 rate). VAT does not apply to coin trading.

Regulatory compliance for crypto in Sweden

The Finansinspektionen supervises exchanges and enforces AML/KYC. Data is shared with Skatteverket for cross‑border reporting.

Income tax on crypto activities in Sweden

Mining, staking rewards classed as services, and salary paid in coins fall into the earned‑income brackets—municipal plus state tax above the threshold.

Crypto as payment for goods and services

Paying with crypto is a disposal: use the SEK value of the purchase as your sale price and compare with average cost.

How to avoid cryptocurrency taxes in Sweden

Legitimate tactics: loss harvesting, timing sales across tax years, and claiming deductible expenses (electricity for hobby‑level mining up to set limits). Never hide wallets. Skatteverket can obtain foreign‑exchange data.

Learn how to reduce your crypto taxes.