The Swedish Financial Supervisory Authority has published the technical interest rate and return tax assumptions for 2027 under its rules on actuarial bases. The maximum rate is 2.9% for obligations without a promise of future value protection or indexation, up from 2.4% for 2026, and 1.1% for obligations with such a promise, up from 0.8%. Lower interest rate assumptions remain permitted. A deduction of 0.4 percentage points applies where return tax must be paid, unchanged from 2026. The assumptions apply to financial years ending after Jan. 1, 2027, and may also be used for financial years ending by Dec. 31, 2026.
Swedish Financial Supervisory Authority raises maximum technical interest rates for 2027 to 2.9% and 1.1%
The Swedish Financial Supervisory Authority has raised its maximum technical interest rates for 2027 to 2.9% for obligations without future value protection or indexation and 1.1% for obligations with such a promise. The return tax deduction remains 0.4 percentage points, and lower rate assumptions are permitted.