Page last updated 10/24/2024
Investments
Investments generate income, such as capital gains, dividends and profits from investment funds. You usually pay capital income tax on your investment income, and in some cases, you pay tax on earned income. Some dividend income is exempt from tax. Your investment expenses and losses are deductible in taxation.
Report information on investments
Did your investments generate profits or losses? If you sell assets, remember to report it to the Tax Administration.
Report investmentsPay tax on investments
You must pay tax on income from investments. See the instructions on how to pay.
Pay taxesSelling shares
When you sell shares, either a capital gain or a capital loss is generated. Capital gains are taxable as capital income, and capital losses are deductible in taxation.
Taxation of the sale of sharesDividends
Shareholders usually receive dividends once a year. The tax imposed on dividends depends on whether you receive dividends from a listed company, a non-listed company or a foreign company.
Taxation of dividend incomeEquity savings account
If you have an equity savings account, you can buy and sell listed shares without having to pay tax on individual share transactions.
Equity savings accountInvestment fund units
If you receive income from investment fund units, the income is taxed at the tax rate for capital income.
Investment fund unitsRental income
You must report rental income and related expenses on your tax return. Rental income is capital income and therefore taxed at the tax rate for capital income.
Taxation of rental incomeCrypto assets and virtual currencies
Income received from the use and mining of virtual currencies is subject to tax. Report the income on your tax return.
Taxation of virtual currencies