Property charge and property tax
If you own a property in Sweden you must pay either property charge or property tax.
The person who owned the property on 1 January must pay the property charge or property tax for the full year even if the property has changed ownership.
Renting out your private residential property
If you rent out your house or owner occupied apartment, 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, 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 you can read more on the page Resident abroad with Swedish property or capital income.
Resident abroad with Swedish property or capital income
Owning commercial property
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.
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