The ikv 91-105 was an upgrade program meant to fulfil the needs of the Indian army for a new amphibious light tank. Although it never reached production or service with any army, it was considered by Sweden as an upgrade for their regular ikv 91s. SAAB fully developed the program, it included a new super-low-recoil 105 mm gun provided by Rheinmetall, since the vehicle could not sustain the pressure from more advanced 105 mm cannons. The commander and gunner also received new fire control systems, with IR night vision devices provided by SAAB. While India considered the tank, the vehicle was never adopted, and the same could be said about the Swedish Army, that considered the tank too weak for such weaponry, and instead used the strv 122 and strf 90 to fulfil the role of the ikv 91 in the following years.

Introduced in Update "Ixwa Strike", the Ikv 91-105 has access to a set of very decent characteristics at its BR. For example, while it may lack advanced fire control systems with thermal sight, it does have very good mobility, making it a very lethal light tank if it tries to flank main enemy columns. Its best round, the slpprj m/80 has good penetration values, and coupled with its two-axis stabilizer and a laser rangefinder, it will be one of the first to shoot if it acquires a target fast enough. Gun depression is good enough at -8 degrees, which makes it capable of attacking over hills and mountains. It should be noted that the reverse speed is not great, and it should use its smoke launchers when reversing to avoid getting stuck in a bad position.