On this page you will find information for property owners.
If you own a ready-built house or a block of ready-built flats in Sweden, you must pay a municipal property charge. “House” in this context refers to a one- or two-family home such as a detached or terraced house, or a holiday cottage.
The person who owns the property on first of January during the income year is obligated to pay the property charge for the entire year, even if the ownership of the property changes during the year.
The property charge is adjusted annually according to changes in the income base amount. Newly built homes are exempt from the property charge. For homes with value year (construction year) 2011 and earlier: No property is charged for the first five years, then half the normal rate applies for the following five years. For homes with value year (construction year) 2012 and later: No property charge is payable for the first five years. After five years, half the charge is payable in another five years after which the full charge applies.
For the income year of 2020, the charge for each residential building is 8,349 SEK or 0.75% of the assessed value for the house and associated grounds, whichever provides the lower charge.
For the 2020 income year, the property charge for residential building on leasehold land is 4,174 SEK, or 0.75% of the assessed value, whichever provides the lower charge.
For the income year of 2020, the real estate charge for leasehold land or similar that is built upon with only houses on leasehold land is 4,174 SEK, or 0.75% of the assessed land value, whichever provides the lower charge.
For the 2020 income year, the charge for each rental flat is 1,429 SEK, or 0.3% of the assessed value of the residential building and associated land, whichever provides the lower charge.
Property charge in the “Inkomstdeklaration 1” (income tax return 1) form: The basis for the property charge that you pay for your share of the real estate is completed in your tax return form. If you pay the full charge for a house for the 2020 income year, the basis for the figure completed in the tax return is a maximum of 1,113,200 SEK (1,113,200 SEK x 0.75% = 8,349 SEK). For a block, the basis for the figure is a maximum of 476,334 SEK per residential flat (476,334 SEK x 0.3% = 1,429 SEK).
If you own undeveloped land, rented premises with rooms and associated land or industrial buildings, you need to pay property tax.
You also need to pay property tax if you own houses, freehold flats or blocks of rental flats that are taxed as properties with buildings/homes under construction.
Property tax is also to be paid on land that is built upon with only freehold flats or residential rental flats that have a different owner and on land that is built upon with only freehold flats or residential rental flats that lack building value.
The person who owns the property the first of January during the income year is obligated to pay the property tax for the entire year, even if the ownership of the property changes during the year.
Property tax in the “Inkomstdeklaration 1” form: The basis for the property tax, which is the assessed value for your share of the real estate, is completed in your tax return form.
If you let your house or freehold flat, you must pay tax if you receive a surplus of the rent. The tax is 30% of the surplus. You may make a general deduction from the rental income. The deduction is 40,000 SEK per property for the 2020 income year, regardless of how many owners there are; so if you own half of the property, your deduction will be 20,000 SEK. You may also deduct 20% of the income from rent, but not property expenses. The deductions may not exceed the income. Revenue that you have received from the sale of products from the property, such as felled trees or fruit, are also taxable, and deductions are allowed only by means of the general deduction, 40,000 SEK.
Declaring rental property in the “Inkomstdeklaration 1” form: Declare the surplus from rent or sale in box 7.3 on the form. You can calculate the surplus using the e-service “Beräkningshjälp när du hyr ut din privatbostad” or the help form “Uthyrning m.m.” (SKV 2199). Do not send the help form to the Swedish Tax Agency.
If you live abroad and pay interest for a property in Sweden, you may only deduct the expenses for the time that the property has been let. Declare deductible interest in box 8.1 on the “Inkomstdeklaration 1” form.
If you own commercial property (such as agricultural or forestry buildings) in Sweden, you are considered as conducting business here. You must therefore always declare your income and expenses as business activities. You must declare the business activities each year, even if you do not receive any income or if the result is a deficit. A deficit can be offset against the coming years' surplus.