Property owners are liable for property charge or property tax. The basis for the charge or tax is prefilled in your tax return. The property charge or property tax is included in your final tax calculation.

If you sell your property, you must pay tax on the profits. The sale is to be declared when there is a binding agreement in place (a contract of sale). When you are paid or when the new owner gains access is irrelevant.

You must declare the sale of a residential property the year after you sold it.

You may be required to file a Swedish income tax return even if you have emigrated from Sweden or have never lived here. This is the case if you own a property in Sweden or have certain types of capital income, for example.

Tax returns for residential houses have to be filed every three years as part of a general or simplified property tax assessment. All the information about the property has to reflect the circumstances as of 1 January current year.

Excise duty on alcohol is calculated in different ways, using various excise duty rates, depending on the types of alcohol goods in question.

A convertible bond with a fixed rate gives you a right to convert, that is, exchange the convertible for shares in a company for a certain price.

On this page you will find information for property owners.

Excise duty on tobacco is calculated in different ways, using various excise duty rates, depending on the types of tobacco goods in question. If excise duty is charged per kilo, the duty must be calculated for a product’s total weight at the time whe...

From 1 July, new regulations will apply when you declare excise duty on chemicals in certain electronic goods. The changes that will be introduced include simplified deduction rules and a higher maximum deduction rate.