Filing tax returns for residential houses
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.
Year for general or special property taxation for residential houses
File your return using our e-service
There are several advantages to filing a tax return for your residential house using our e-service:
- Your tax return will be complete, as the e-service ensures that all the required information is included.
- You can see the proposed tax assessment value if you have received a tax proposal.
- You get a receipt on which all the information you submitted is specified.
- You as well as the Swedish Tax Agency avoid paper use.
- All part-owners of a property can log in and see the tax return.
Use our e-service
Use our e-service Property tax return, residential houses (in Swedish: Fastighetsdeklaration, småhus).
How to use the e-service
What is a residential house?
A residential house is a building containing one or two housing units. Detached houses, terraced houses, linked houses and semidetached houses are all classified as residential houses, as are buildings on leasehold sites if they are prepared for residential use. A residential house on a leasehold site, such as an allotment-garden cottage, must be assessed for taxation as a property despite being classed as movable property. A residential housing unit can also be an undeveloped plot of land on which the owner intends to construct residential houses.
The property tax assessment does not differentiate between residential houses used as a permanent residences and those used as holiday homes.
Residential houses on an agricultural property
A residential house located on a property that also includes productive land (arable land, pastureland or forest land) is classified as a residential house on an agricultural property.
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