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.
There are several advantages to filing a tax return for your rental building using our e-service:
Use our e-service Property tax return, rental apartment blocks (in Swedish: Fastighetsdeklaration, hyreshus).
In addition, there are an e-services on this page that are only available in Swedish, with no English instructions:
The opening hours for the e-service are seen in the white box next to the yellow log-in button. If the the e-service is closed you see the text "Stängd" in the white box.
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.
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.
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.