Statslåneräntan (SLR) – average government borrowing rate 2018 (2017)
Statslåneräntan (SLR) is a reference rate used in the tax code and that the Debt Office determines.
The tax code is used government bond yield relating to the 30 november year before the income year / fiscal year, i.e. income year 2018 is government bond yield 0,49 % (government bond yield 2017) and income year 2017 then statslåneränta about 0,27 % (government bond yield 2016).
Statslåneräntan (%)
| Year | % |
| 2017-11-30 | 0,49 |
| 2016-11-30 | 0,27 |
| 2015-11-30 | 0,65 |
| 2014-11-30 | 1,01 |
| 2013-11-30 | 2,09 |
| 2012-11-30 | 1,49 |
| 2011-11-30 | 1,65 |
| 2010-11-30 | 2,84 |
| 2009-11-30 | 3,20 |
| 2008-11-30 | 2,89 |
| 2007-11-30 | 4,16 |
| 2006-11-30 | 3,54 |
| 2005-11-30 | 3,26 |
| 2004-11-30 | 3,95 |
| 2003-11-30 | 4,71 |
| 2002-11-30 | 4,85 |
It is the government loan rate,,sv,November two tax years previously used for calculating flat income on accrual funds,,sv,For fiscal year,,sv,the government loan rate is used,,sv,average,,sv 30 november två taxeringsår tidigare som används för beräkning av schablonintäkt på periodiseringsfonder. För räkenskapsår 2017 (Year of assessment 2018) används statslåneräntan den 30 november 2016.
The average government borrowing rate (%)
| Year | % |
| 2017 | 0,51 |
| 2016 | 0,34 |
| 2015 | 0,58 |
| 2014 | 1,62 |
| 2013 | 2,01 |
| 2012 | 1,52 |
| 2011 | 2,57 |
| 2010 | 2,76 |
| 2009 | 3,10 |
| 2008 | 3,88 |
| 2007 | 4,13 |
The average government bond yield determined by the Tax. The average government borrowing rate the calendar year preceding the tax year / year of income used in calculating the tax base for avkastningsskatt, including on foreign insurance policies and pension.
Government securities denominated in the calculation
Statslåneräntan used to calculate:
- Dividends in close companies (fr o m tax 2007)
- Interest Distribution
- Company car benefit
- Ränteförmån
- Standard interest on tax allocation