Sales of residential property
You must declare the sale of a residential property the year after you sold it. It is a good idea to compile the details of the sale now in preparation for filing your income tax return. This applies to all residential property, including tenant-owner properties, detached houses, terraced houses and holiday homes.
At the time of the sale
- Find out which deductions you can claim.
- Calculate the profit or loss you have made on the sale.
- If you have made a profit, consider whether you wish to apply for a deferral of capital gains tax.
- Agree on who will pay the property charge for the year.
You can enter the required details at the time of the sale using our e-service Compile details of the property you have sold in preparation for filing your tax return (Förbered uppgifter om din sålda bostad inför deklarationen).
Compile details of the property you have sold in preparation for filing your tax return (in Swedish)
Our e-service enables you to:
- calculate profit, loss and capital gains tax at the time of sale
- find out whether you can apply for a deferral of capital gains tax
- save details and access them when filing your tax return using our e-service Income Tax Return 1 (Inkomstdeklaration 1).
You can save and make changes to these details using the e-service until the tax return filing deadline.
Find out which deductions you can claim
You can claim a deduction for sales costs such as estate agent fees, surveys and homestyling. You may also claim a deduction for certain costs incurred when you purchased the property – for registration of ownership and the mortgage deed, for example.
You can claim deductions for certain types of renovation work you have carried out. The rules vary according to the types of renovation in question. Our e-service Calculate deductions for renovation and construction (Avdrag för renoveringar och nybyggnad) will help you to determine which deductions you can claim, and how to declare them correctly in your tax return.
Calculate deductions for renovation and construction (in Swedish)
You must be able to provide proof of the costs you have incurred. You should therefore save documentation such as receipts and invoices.
Calculate profit or loss
To calculate profit or loss, and simultaneously prepare details for your tax return, you can use our Swedish e-service Compile details of the property you have sold in preparation for filing your tax return (Förbered uppgifter om din sålda bostad inför deklarationen). You need Swedish eID to use this e-service. If you do not have Swedish eID, you can calculate profit, loss and capital gains tax using the e-service Calculation help for residential property sales (Beräkningshjälp för din bostadsförsäljning).
If you have been granted a deferral of capital gains tax on a previous sale, you must reverse the deferral amount if the property you have now sold was your replacement residence. The term "replacement residence" means the property you bought when you sold your previous home and were granted a deferral of capital gains tax.
The method for calculating profit or loss depends on the type of residential property you have sold.
Consider whether you wish to apply for a deferral of capital gains tax
If you make a profit when you sell your home, you might be entitled to a deferral of all or part of the capital gains tax. You can check your entitlement by answering the questions in our guide to deferral of capital gains tax. If you are not entitled to a deferral on the full amount, you will see how much capital gains tax you have to pay when you declare the sale in your tax return.
Further information about deferral of capital gains tax
To be eligible for a deferral of capital gains tax, the property you have sold must have been your permanent residence, and the deferral amount must be at least SEK 50,000.
If you owned the whole property and the cost of your replacement residence was higher than your property sale price, you can be granted a deferral of up to SEK 3 million. If the cost of your replacement residence was lower than your property sale price, this limits the deferral amount.
The property you have sold must be a private residential property in Sweden or another EEA country. There are also requirements regarding how long you must have lived in the property you have sold, and the period within which you must buy a replacement residence.
Overview of residential property purchase and moving in dates
Year in which you and the purchaser signed the purchase agreement | Earliest date for purchase of replacement residence | Latest date for purchase of replacement residence | Latest date for moving into replacement residence |
|---|---|---|---|
2023 | 1 January 2022 | 31 December 2024 | 2 May 2025 |
2024 | 1 January 2023 | 31 December 2025 | 2 May 2026 |
2025 | 1 January 2024 | 31 December 2026 | 2 May 2027 |
2026 | 1 January 2025 | 31 December 2027 | 2 May 2028 |
There are two types of capital gains tax deferral.
- You can apply for a final deferral if you bought a replacement residence and moved into it by 2 May of the year following the year in which you sold your previous home.
- You can apply for a preliminary deferral if you have not purchased a replacement residence at the end of the year in which you sold your previous home.
Agree on who will pay the property charge
If you have sold a house, in connection with the sale, you and the buyer can agree that the buyer will pay you part of the property charge for the year. The owner of the property on 1 January is always liable to pay the property charge for the full year in conjunction with filing their tax return.
Pay capital gains tax by 12 February at the latest
If you have made a profit on the sale of a residential property, you can pay the capital gains tax at the time of sale. By doing this, you avoid paying interest charges on your profit.
- Interest charges on residual tax over SEK 30,000 are calculated from 13 February 2025.
- Interest charges on residual tax under SEK 30,000 are calculated from 6 May 2025.
Paying capital gains tax
Pay the required amount into the Swedish Tax Agency’s Bankgiro account: 5050-1055. Remember to state your OCR number, which you can find by using our e-service Check your OCR (OCR-beräkning).
- Residual tax
You may need to request a tax account payout block
If you have registered a bank account with the Swedish Tax Agency, you need to request a payout block on your tax account if you:
- intend to pay capital gains tax in the same year as you sell your property
- have not yet received your final tax statement for the year
If you do not request a payout block, a tax refund may be paid out to you when you receive your final tax statement for the year. If you pay in your capital gains tax after receiving your final tax statement, then you do not need to request a payout block.
Log in to your tax account to request a payout block. State the amount, and indicate whether the block should be valid until a specific date or until further notice. If you do not have Swedish eID, you can request a payout block by filling in and submitting form SKV 4813, which is in Swedish.
When you move
- Keep track of receipts from renovation work and purchases to ensure that they don’t get lost during the move.
- Remember to notify the Swedish Tax Agency of your move.
- Request mail redirection from the Swedish change of address service, Svensk Adressändring.
- If you hire a moving or cleaning company, you may be eligible for a RUT (cleaning, maintenance and laundry) deduction.
Keep track of receipts for renovation work
It's easy for things to get lost during a move. You need receipts and invoices when calculating deductions for renovation work, so keep track of which box you pack them in.
Report your change of address
Remember to notify the Swedish Tax Agency when you move.
Request mail redirection
If you wish, you can request mail redirection from the Swedish change of address service, "Svensk Adressändring".
You may be eligible for a RUT (cleaning, maintenance and laundry) deduction
When you purchase domestic services, you may be entitled to a reduced rate of tax on part of the cost of work. This is called a RUT deduction. To qualify, you have to fulfil certain requirements.
If you hire a moving or cleaning company, you may be eligible for a RUT (cleaning, maintenance and laundry) deduction.
Declare your sale by 2 May
- You must declare your sale of residential property in your income tax return the year after the sale.
- If you sold a property in 2024, you must declare the sale in an annexe to your 2025 income tax return.
- In most cases, this annexe will be available for you when you log in to our e-service Income Tax Return 1 (Inkomstdeklaration 1).
- If you have saved information about sales in our e-service Compile details of the property you have sold in preparation for filing your tax return (Förbered uppgifter om din sålda bostad inför deklarationen), you can retrieve this information when using the Income Tax Return 1 (Inkomstdeklaration 1) e-service.
- Remember to indicate whether you wish to apply for a deferral of capital gains tax.
If you file your tax return on a printed form, you must declare your property sale in an annexe that you submit with your tax return. If you have sold a detached house, semi-detached house, terraced house, holiday home or owner-occupied apartment, declare the sale in annexe K5. If you have sold a tenant-owner apartment or house, you must use annexe K6.
You apply for a deferral of capital gains tax by filling in box 11 (preliminary deferral) or box 12 (final deferral) of annexe K5 when you declare the sale of a house. If you have sold a tenant-owner property, you apply for a deferral by filling in box 14 (preliminary deferral) or box 15 (final deferral) on annexe K6.
- K5 – Sales of houses (SKV 2105, in Swedish)
- K6 – Sales of tenant-owner properties (SKV 2106, in Swedish)
Click the link below for further information about declaring taxes.
After you have filed your tax return
- Your tax return is finalised once you have received your final tax statement.
- Save your receipts and invoices for at least five years following the year in which you filed your tax return. You may need them if you wish to request a review, for example.
- If you have been granted a provisional deferral of capital gains tax, you will need to fill in annexe K2 of the following year’s tax return to apply for a final deferral or to reverse the provisional deferral.
- If you have been granted a final deferral, you will have to pay the capital gains tax when you sell your current home (replacement residence).
- If you have been granted a deferral and your replacement residence is located abroad, you must submit information to the Swedish Tax Agency every year. You can provide this information on annexe K2 when you file your tax return, or submit it separately using form SKV 2081 (in Swedish).
Buying a residential property
- Save receipts and invoices relating to renovation work. You need these to calculate your deductions when you sell the property. It is also a good idea to save estate agent prospectuses, photos and drawings showing the property before and after renovation work.
- You can claim ROT (repairs, conversion and extension) deductions for certain renovations, and RUT (cleaning, maintenance and laundry) deductions for services such as moving services, cleaning and repair of domestic appliances.
- If you have interest expenses on your mortgage, you can apply for a tax adjustment. The Swedish Tax Agency will then reach an adjustment decision taking your interest expenses into account. The money will not be refunded directly to you. Instead, your employer will deduct a reduced amount of tax from your salary every month, in accordance with the adjustment decision.
Film: Hur du som säljare kan förbereda redovisning av din bostadsförsäljning inför deklarationen.
I filmen berättar vi hur du som säljare kan förbereda redovisningen av din bostadsförsäljning inför deklarationen. Den vänder sig även till fastighetsmäklare. Filmen är textad. Längd: 23 minuter 08 sekunder.
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