Filing tax returns for rental buildings
Tax returns for rental buildings have to be filed every three years as part of a general or simplified property tax assessment. Additionally, your property may be subject to a special property tax assessment in the intervening years. All the information about the property has to reflect the circumstances as of 1 January current year.
Year for general or special property taxation for rental buildings
File your return using our e-service
There are several advantages to filing a tax return for your rental building using our e-service:
- All the required information is included.
- You can save a draft before you submit your tax return.
- You get a receipt for all the information you submit.
- You can get immediate help via the online chat function.
- All part-owners of a property can log in and see the tax return.
- You can appoint a representative to file your tax return for you.
Use our e-services
Use our e-service Property tax return, rental apartment blocks (in Swedish: Fastighetsdeklaration, hyreshus).
How to use the e-service
In addition, there is an e-service on this page that is only available in Swedish, with no English instructions: Ombud och behörigheter (Representatives and authorisation)
What is a rental building?
Buildings containing at least three housing units or at least one commercial space are classified as rental buildings. Housing units include rented as well as tenant-owned apartments.
Commercial spaces include garages, offices, shops, restaurants and hotels. Properties as described above are classified as rental buildings even if you are not renting any part of them out or using them yourself.
Do you own a building containing one or two housing units?
A building with one or two housing units and without commercial spaces is classified as a residential house even if you rent out all or part of it.
Do you own an owner-occupied apartment?
Owner-occupied apartments are assessed as rental buildings. However, you cannot use our e-service to file a property tax return for them – instead, you have to fill in the form you received and send it to the Swedish Tax Agency by post.
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