Sale of real property

If you sell your property, you must pay tax on the profits. The sale is to be declared when there is a binding agreement in place (a contract of sale). When you are paid or when the new owner gains access is irrelevant.

How to calculate your profit or loss

Sale price
- Estate agent's fee
- Purchase Price
- Improvement costs
= Profit or loss
+ Payment of deferred capital
= Profit or loss

Improvement costs refers to expenditure for new construction, extensions and refurbishment as well as repairs and maintenance. Improvement costs may be counted for the years where they add up to at least 5,000 SEK. In order to count expenses for repairs and maintenance for a private residential property, you must have had them done during the year of sale or one of the previous five years. In addition, they must have left the property in a better condition when sold than when purchased. For new construction, extensions or refurbishment, there is no such time limit.

If you have a tax deferral for profits from a previously sold property and sell the replacement dwelling, you must return your deferred capital for taxation.

You will be taxed for 22/30 of the profits if you have sold a private residential property and 90% of the profits if you have sold a commercial property. Tax is charged at 30% of that portion. You are entitled to deduct 50% of the loss if you have sold a private residential property and 63% of the loss if you have instead sold a commercial property.

Declaring sale of property in the "Inkomstdeklaration 1" form:

If you have sold a property and the contract of sale was signed during 2023, you must declare the sale in the 2024 tax return. The Swedish Tax Agency is normally informed when you sell a property. This will in that case be shown on the income specification that accompanies the tax return.

If it is a private residential property, you should normally declare the sale on form K5 (SKV 2105).
If it is a commercial property, you should declare the sale on form K7 (SKV 2107).

The contents of the form Sale of houses, K5 (SKV 2105)

Here you find information on the contents of the part of the form where you declare and calculate your profit or loss.

This annexe must be filed with Income Tax Return 1. If you have Swedish Bank-id, you can file the annexe and your tax return digitally via the Swedish Tax Agency’s e-service “Income Tax Return 1” (“Inkomstdeklaration 1”).

Försäljning av småhus – Sale of houses

This annexe is used to declare any profit or loss that you have made from the sale of a house or privately owned flat in Sweden. A house is defined as a building comprising one or two residences. A privately owned flat is a living unit within a block of flats; you own and have the title deeds to your flat. You should also file this annexe if you live in Sweden and have sold the equivalent of a house or privately owned flat abroad.

You should only file annexe K5 if the house or privately owned flat in question is a private residential property. Otherwise, you should declare the sale of the property in annexe K7. The house or flat is considered to be a private residential property if you or any members of your family have used more than 50% of its area as a permanent or holiday residence. If the house comprises two residences, you or other members of your family only need to have used a minimum of 40% of its area as a permanent or holiday residence.

If you have sold an undeveloped plot of land, you should normally declare the profit or loss from the sale in annexe K7.

Enter the amounts in whole Swedish krona (no decimals). If a property sale has been completed in a currency other than Swedish krona, please convert the amount to Swedish krona using the exchange rate applicable to the date of the purchase agreement. If you do the currency conversion within 30 days of the purchase agreement, you should use the exchange rate applicable on the day you do the currency conversion. Convert the purchase price to Swedish krona using the exchange rate applicable to the date of the purchase agreement, and convert any associated costs using the exchange rate for the day that these costs were incurred.

Inkomstår – Income year

This is the year during which you and the buyer signed the purchase agreement (not the purchase agreement letter). File the annexe with Income Tax Return 1 the year after you sign the purchase agreement.

Datum när blanketten fylls i – Date of completing

The date on which you completed the annexe.

Numrering vid flera K5 – Number several K5

If you file several K5 annexes with your income tax return, please number the annexes.

Namn och personnummer – Name and personal identity number

Personal identity number is you Swedish personal identity number, coordination number, or special registration number (if you have received such a number from the Swedish Tax Agency because you live abroad). The number that you must use is stated on your income tax return.

A. Uppgifter om den sålda fastigheten

In section A, please provide details of the house or privately owned flat.

Fastighetens beteckning – Property unit designation

The property unit designation of the house or privately owned flat.

Försäljningsdatum och inköpsdatum enligt köpekontrakt – Date of purchase agreements

The date of the purchase agreement that was signed by you and the buyer when you sold the property (försäljningsdatum), and the date of the purchase agreement that was signed by you and the vendor when you bought the property (inköpsdatum).

Fastigheten har använts för eget eller närståendes permanent- eller fritidsboende – House used as a permanent or holiday residence

Put a cross (X) in the left-hand box if you or any member of your family has used the house or flat as a permanent or holiday residence during the period that you have owned it. Put a cross (X) in the right-hand box if you or any member of your family has only used the property as a permanent or holiday residence for part of the period that you have owned it. If the latter applies, please state the period during which the property was used (enter the start and end dates for this period).

Andel i procent av den totala ytan som har använts för eget eller närståendes permanent- eller fritidsboende – Use of property area

Enter the percentage of the property’s area that has been used as a permanent or holiday residence.

Närstående – The meaning of the expression “member of your family”

Your spouse, your children (as well as your stepchildren and foster children) and their spouses, your parents, your grandparents, your siblings and their spouses and children all count as members of your family. The estate of a deceased person in which you or a member of your family are a part owner also counts as a family member for legal purposes. If you have had children with – or previously been married to – your cohabiting partner, this individual is considered a spouse.

B. Beräkna vinst eller förlust

In section B, you calculate whether you have made a profit or loss from the sale of your property.

Beloppen vid p. 1-5 – The amounts at points 1-5

Enter the amounts in your profit or loss calculation as follows:

If you were a joint owner of the property, and
- you and the other joint owners sold it together,
- provided that you owned equal shares of the property from the date on which you purchased it, and
- you are going to make deductions for the same expenses
  
  put a cross (X) in the “common details for several joint owners” (“gemensamma”) box. Enter the relevant amounts for the whole property in section B, points 1-5. Then enter the whole profit or loss made in section B, point 6, and your share of the profit or loss in section B, point 7.
  
  In any other circumstances, put a cross (X) in the “individual details” (“individuella”) box and enter the relevant amounts for your share of the property in section B, points 1-5, and the profit or loss you have made in section B, point 6.
If you were the sole owner of the property, put a cross (X) in the “individual details” (“individuella”) box, and then enter the relevant amounts for the property in section B, points 1-5, and the profit or loss you made in section B, point 6.

Den andel av hela fastigheten som du har sålt, i procent – Sold percentage of the property

Enter the percentage of the whole property that you sold. The figure you provide can include two decimal places.

150 % av fastighetens taxeringsvärde 1952 – 150 % of assessed value in 1952

If the property was purchased before 1952, its purchase price is 150% of its assessed value in 1952. If the actual purchase price paid was higher than this amount, you can use that figure instead. If you use the assessed value of the property, multiply this figure by 1.5, put a cross (X) in the box and then enter the amount in section B, point 3 (purchase price).

Försäljningspris – Sale price

The sale price of the property as stated in the purchase agreement.

Försäljningsutgifter – Selling expenses

Home selling expenses – for example, estate agent fees, advertising charges and home-styling costs.

Inköpspris – Purchase price

The figure should include land registry (stamp duty land tax) and mortgage deed expenses. If you received the residential property as a gift, or acquired it through inheritance or a will or property settlement, please enter the purchase price paid by the previous owner of the property.

Förbättringsutgifter, grundförbättringar – Costs for basic improvements

New build, extension and conversion costs, and expenses incurred by making other basic improvements. Other basic improvements include any acquisitions that you have made for the property that did not exist there previously, such as a dishwasher or wood-burning stove. Replacing some material or part of a building with a better or more expensive option – swapping out plastic flooring for parquet, for example – also counts as a basic improvement. See also costs for maintenance and repairs below.

Förbättringsutgifter, förbättrande reparationer och underhåll – Costs for maintenance and repairs

Home improvement costs associated with maintenance and repairs. You can only claim deductions for such costs if the condition of your residential property was better when you sold it than when you bought it. If the property was newly built when you bought it, you cannot claim any deductions. The total costs for basic improvements (see above) and maintenance and repairs must amount to at least SEK 5,000 for one calendar year in order for you to claim deductions for that year’s costs. Besides this, in order to make deductions for the costs for maintenance and repairs you must have incurred these costs the same year that you sold the property – or during the five years preceding the sale.

Vinst eller förlust – Profit or loss

Profit or loss. The figure entered in section B, point 1 minus all the figures entered in section B, points 2-5.

Beloppet vid p. 6 x den andel av fastigheten som du har sålt – Your share of the profit or loss in point 6

If the property was jointly owned, and the amounts entered in points 1-5 refer to the whole property, you multiply the amount entered in point 6 by the proportion of the property that you sold, and then enter your share of the profit or loss in point 7.

Återföring av uppskovsbelopp – Add deferment amount

The deferment amount that you must add to your taxable income. Enter the deferment amount here if you were granted a deferment on tax payments for earlier profits when you bought this property. You will find the deferment amount in the specifications issued with your income tax return.

Vinst – Profit

Profit after you have added any deferment amount. If you file Income Tax Return 1 on paper, transfer the profit to item 7.6 on the form.

Förlust - Loss

Loss after you have added any deferment amount. If you file Income Tax Return 1 on paper, transfer the loss to item 8.5 on the form.

Avdrag för uppskovsbelopp – Deferment of capital gains

If you have sold a permanent residence within the EEA at a profit, and subsequently bought a replacement residence within the EEA and moved in, it might be possible for you to be granted a deferment of capital gains tax for the whole capital gain, or part of it (points 11 or 12). This is known as deferment of capital gains tax on residential property. This does not apply if you have sold or bought a holiday residence. For further information in Swedish on the deferment of capital gains tax on residential property:

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