The Swedish Financial Supervisory Authority has published the annual assumptions for technical interest rates and the deduction for tax on returns that apply for 2026 under the insurance technical bases rules (the “tryggandegrunderna”, FFFS 2007:24). For financial years ending after 1 January 2026, the maximum technical interest rate is set at 2.4% for obligations without a promise of future value protection or index-linked increases, and 0.8% for obligations that include such a promise. Where there is an obligation to pay tax on returns, a 0.4 percentage point deduction must be applied to these interest-rate assumptions. The published rates are ceilings and lower assumptions are permitted, and the assumptions may also be applied to financial years ending no later than 31 December 2025.
Finansinspektionen 2025-10-03
Swedish Financial Supervisory Authority publishes 2026 maximum technical interest rates of 2.4% and 0.8% and a 0.4 percentage point return-tax deduction
The Swedish Financial Supervisory Authority has set the 2026 technical interest rates at 2.4% for obligations without future value protection and 0.8% for those with such promises. A 0.4 percentage point deduction applies for obligations subject to tax on returns. These rates are ceilings, with lower assumptions allowed, applicable to financial years ending after 1 January 2026 and no later than 31 December 2025.