Municipal and national property tax

Newly constructed single-family dwellings and owner-occupied flats with a valuation year of 2011 and earlier are subject to full municipal property tax from income year 2022. They were not subject to municipal property tax for the first five years, and at half the rate for the following five years. Income year 2021 (tax return filed in 2022) was the last year the tax is calculated at half rate.

Newly constructed single-family dwellings and owner-occupied flats with a valuation year of 2012 or later are not subject to any municipal property tax for the first 15 years.

The valuation year is usually the year in which construction of the house is completed. Your property’s valuation year can be found in the most recent property-tax decision, or via My pages (Mina sidor).

Owners of single-family dwellings that are under construction are liable for national property tax calculated at 1 percent of the taxable value.

The Swedish Tax Agency sets the valuation year for the single-family dwelling when construction of the dwelling is complete and you submit a real estate tax return stating that construction of the dwelling has been completed. Newly constructed single-family dwellings are tax exempt for several years, after which you are subject to municipal property tax.

If there are several residential buildings on the single-family land plot, you are subject to taxation for each residential building. This means that the combined tax for the entire property may consist of several maximum amounts.

“Single-family dwelling on freehold land” refers to the house and land having different owners. For example, this could apply to a leisure home that you, as the house owner lease the land from someone else.

As the owners of a single-family dwelling on freehold land, you are liable for municipal property taxes. You are to pay 0.75 percent of the building’s taxable value up to half of the maximum amount. For income year 2023, half of the maximum amount is SEK 4,643.

Single-family dwellings located on freehold land with an assessed building value of less than SEK 50,000 are not assigned any taxable value. Consequently, as the owner of such a house, you are not subject to any municipal property taxation. On the other hand, the owner of the land is liable for municipal property tax.

Income year 2024 (tax return filed in 2025)

Municipal property tax is calculated at 0.75 percent of the taxable value for 2024, but never exceeds SEK 4,762(half the maximum amount).

Income year 2023 (tax return filed in 2024)

Municipal property tax is calculated at 0.75 percent of the taxable value for 2023, but never exceeds SEK 4,643 (half the maximum amount).

Income year 2022 (tax return filed in 2023)

Municipal property tax is calculated at 0.75 percent of the taxable value for 2022, but never exceeds SEK 4,437 (half the maximum amount).

The plot of land for a single-family dwelling on freehold land is often referred to as leasehold land “Single-family dwelling on freehold land” refers to the house and land having different owners. For example, this could be applicable if you are leasing your land for placement of a leisure home owned by someone else.

The owner of developed land solely comprising a single-family dwelling on freehold land, is liable for municipal property tax at 0.75 percent of the land’s taxable value, up to half the maximum amount. For income year 2023, half of the maximum amount is SEK 4,643.

Income year 2024 (tax return filed in 2025)

Municipal property tax is calculated at 0.75 percent of the taxable value for 2024, but never exceeds SEK 4,762(half the maximum amount).

Income year 2023 (tax return filed in 2024)

Municipal property tax is calculated at 0.75 percent of the taxable value for 2023, but never exceeds SEK 4,643 (half the maximum amount).

Income year 2022 (tax return filed in 2023)

Municipal property tax is calculated at 0.75 percent of the taxable value for 2022, but never exceeds SEK 4,437 (half the maximum amount).

Owners of undeveloped land are liable for national property tax calculated at 1 percent of the taxable value.

Income year 2024 (tax return filed in 2025)

Property tax is 1 percent of the taxable value for 2024.

Income year 2023 (tax return filed in 2024)

Property tax is 1 percent of the taxable value for 2023.

Income year 2022 (tax return filed in 2023)

Property tax is 1 percent of the taxable value for 2022.

An owner-occupied flat is a flat that you personally own and which is located in a multi-family building. In distinction to a tenant-owner property, an owner-occupied flat is considered a personal property. The development of owner-occupied-flat properties was permissible as of 1 May 2009 and were first assessed for property tax in 2010. Owners of a constructed owner-occupied flat are liable for municipal property taxes. The tax is 0.75 percent of the property’s taxable value, but no higher than the maximum tax – the maximum amount.

Income year 2024 (tax return filed in 2025)

Municipal property tax is calculated at 0.75 percent of the property’s taxable value in 2024, but not exceeding (the maximum amount of) SEK 9,525.

Income year 2023 (tax return filed in 2024)

Municipal property tax is calculated at 0.75 percent of the property’s taxable value in 2023, but not exceeding (the maximum amount of) SEK 9,287.

Income year 2022 (tax return filed in 2023)

Municipal property tax is calculated at 0.75 percent of the property’s taxable value in 2022, but not exceeding (the maximum amount of) SEK 8,874.

• See the amount of municipal property tax payable for your owner-occupied flat, if it has a valuation year of 2010 or later (through property-tax assessment) (in Swedish) External link.

On the other hand, you are liable for national property tax calculated at 1 percent of the taxable value for:

• undeveloped land earmarked for owner-occupied flats
• owner-occupied flats that are taxed as “under construction” and their associated land
• land that is developed solely with an owner-occupied flat that is owned by someone else (for example, leasehold land)
• land that is developed solely with owner-occupied flats that have no assessed building value, due to the value falling below the minimum of SEK 50,000.

Owners of tenement buildings are liable for national property tax on, for example, non-residential premises and undeveloped land. Municipal property tax is calculated for residential units in a tenement building.

• Newly constructed residential units in tenement buildings are text exempt for several years. External link.

Property tax

The national property tax rate is 0.4 percent of the taxable value for:

• undeveloped land for tenement buildings, regardless of whether the land is earmarked for residential or non-residential premises
• residential units that are taxed as “under construction” and their associated land
• land that is developed solely with a residential building that is owned by someone else (for example, leasehold land)
• land that is developed solely with residential buildings that have no assessed building value (due to their value falling below the minimum of SEK 50,000).

The national property tax rate is 1 percent of the taxable value for:

• non-residential premises and associated land
• non-residential premises under construction and their associated land

Municipal property tax

Municipal property tax is calculated on each flat. Either maximum amount or 0.3 percent of the taxable value of the residential building and land plot is calculated, whichever is lower. The maximum amount is indexed and adheres to annual amendments to income base amounts.

Income year 2024 (tax return filed in 2025)

Municipal property tax is the lower amount of either:

• SEK 1,630 per flat (maximum amount)
• 0.3 percent of the 2024 taxable value of the residential building and land plot

Income year 2023 (tax return filed in 2024)

Municipal property tax is the lower amount of either:

• SEK 1,589 per flat (maximum amount)
• 0.3 percent of the 2023 taxable value of the residential building and land plot

Income year 2022 (tax return filed in 2023)

Municipal property tax is the lower amount of either:

• SEK 1,519 per flat (maximum amount)
  
• 0.3 percent of the 2022 taxable value of the residential building and land plot
  

Newly constructed tenement buildings with flats that have a valuation year of 2011 and earlier are subject to municipal property tax from income year 2022. The first five years they were not subject to municipal property tax, after which such tax was calculated at half the rate for five years. Income year 2021 (tax return filed in 2022) is the last year the tax is calculated at half rate.

Newly constructed residential units with a valuation year of 2012 or later are not subject to any municipal property tax for the first 15 years.

The valuation year is usually the year in which construction of the house is completed. Your property’s valuation year can be found in the most recent property-tax decision, or via My pages (Mina sidor)

Industrial premises are subject to national property tax calculated at 0.5 percent of its taxable value.

Industrial premises that comprise quarries are subject to national property tax calculated at 0.5 percent of the taxable value.

Power-generation facilities are subject to a national property tax.

Hydropower

Hydropower plants are subject to a national property tax at 0.5 percent of the taxable value for the 2020 income year and later.

The 2019 income year the national property tax is 1 percent.

Heat-generation plant

Heat-generation, cogeneration, condensing and nuclear power plants are subject to a national property tax calculated at 0.5 percent of their taxable value.

Wind-power plant

• Wind-power plants are subject to a national property tax calculated at 0.2 percent of their taxable value.
• Wind-power plants that fulfil state-subsidy regulations (Sect. 3 f, final paragraph of the Act on National Real Estate Tax 1984:1052) are subject to a national property tax calculated at 0.5 percent of their taxable value.
• Undeveloped land earmarked for wind-power plants (type code 718) are subject to national property tax calculated at 0.5 percent of the taxable value.

A special facility is a building that is used for the benefit of society. For example, this could be a preschool or hospital. The manner in which a building is utilised determines whether it is a special facility.

Properties that are taxable as special facilities in the most recent property-tax assessment, are exempt from municipal and national property tax.

• More about special facilities

The owners of the property on 1 January is liable for municipal or national property tax for the entire income year. The municipal or national tax for the 2023 income year is prefilled in the tax return filed in 2024.

When is ownership transferred to the purchaser?

Sellers and buyers usually state in the contract of sale that ownership is transferred on either the possession date or a different date. The agreed upon date thus applies. However, if no date is stipulated in the contract of sale, the contract date shall apply as the date of ownership transfer to the purchaser.

Pensioners are liable for municipal property tax on their permanent residence at no higher than 4 percent of their income – provided that it pertains to a single-family dwelling. With income means the sum of taxable income and excess capital gains (intrest, dividends, et cetera)

The taxable income is calculated as follows:

+ Excess income from employment (pensions and possible salary)
+ Excess income from business
- General deductions
- Basic tax free allowance

There is a threshold amount, i.e. a minimum amount that you have to pay in municipal property tax, even if 4 percent of your income is lower than the threshold amount. The threshold amount is indexed to the price base amount and is updated annually. The threshold amount for the income year 2023was SEK 3,585. For example, if 4 percent of your income would be SEK 3,000, you still have to pay SEK 3,585 in municipal property tax.

To be granted a reduction on municipal property tax, the following three criteria must be fulfilled:

• you are a pensioner
• you have been the owner of the single-family dwelling throughout the year
• you have lived in (your registered address was) the single-family dwelling for the full-year.

You cannot obtain a tax reduction for an owner-occupied flat or single-family property for which you pay national property tax, such as a single-family dwelling under construction.

Who qualifies as a pensioner?

For income year 2023(tax return filed in 2024), you qualify as a pensioner if any of the following criteria are true for you:

• You were born in 1957 or earlier.
• You received sickness benefits or activity allowance pursuant to the Swedish Insurance Act for any part of 2023.
• In 2023, you received compensation pursuant to social security legislation in another EEA country, and the compensation was paid for reasons comparable with those applicable to the rules on sickness benefits or activity allowance.

Do I need to file an application for tax reduction?

You do not need to personally file an application for tax reduction. It is granted automatically if the conditions are fulfilled.

However, you must personally request a tax reduction through your tax return if you were born in 1958 or later, and are receiving social security compensation from an EEA country other than Sweden.

A leasehold entails the right to utilise (usufruct) a property (plot of land), without owning it. The owner, usually the municipality, grants usufruct of the property for an extensive and indefinite period of time. An individual with such usufruct is known as the “site leaseholder” and the usual purpose of leasehold occupancy is to site an owner-occupied house.

For taxation purposes, leasehold land is equated with property and site leaseholders are regarded as owners of the property. This entails, for example, that site leaseholders are liable for municipal or national property tax for leasehold land with a single-family dwelling, in accordance with the same regulations applicable to owners of single-family properties.

If you own a property in Sweden, you are liable for Swedish municipal or national property tax, even if you are not liable for income tax in Sweden.

This means, for example, that individuals who reside abroad and who do not have any Swedish income or membership in non-profit associations or tax foundations, are liable for Swedish municipal property tax. Consequently, property owners are also obligated to file tax returns in Sweden.

If an estate is the owners of a property, the estate is liable for municipal or national property tax. You can read more about what is applicable at the page pertaining to Real property or tenant-owner property.

An estate is not eligible for reductions on municipal property tax if the property owner was a pensioner who died in 2023. This is because the property owner must own and have his/her registered address at the property for the entirety of 2023.

• Real property or tenant-owner property

For those who have paid the municipal property tax at the maximum amount prior to the increase

Approximately half of all owners of single-family dwellings have properties with a taxable value that entails liability for municipal property tax at the maximum amount, meaning, the maximum tax amount.

For the income year of 2023 (tax return filed in 2024 ), the maximum amount is SEK 9,287for those who own the entire property, which corresponds to a taxable value of SEK 1,238,267 (9,287÷ 0.0075 = 1,238,267). If, prior to the increase, your property already had a taxable value corresponding to the maximum amount for municipal property tax, you are already paying the maximum possible tax. This means that your municipal property tax will not be higher than the maximum amount for the current income year, even if the taxable value were to be raised.

For those who have paid municipal property tax below the maximum amount prior to the increase

The tax for owners of a single-family dwelling with a taxable value lower than the maximum amount for municipal property tax will be impacted if the taxable value were to be raised.

For properties with a taxable value of below SEK 1,183,200 for the 2022 income year, municipal property tax was calculated at 0.75 percent of the taxable value in the 2024tax return.

The same is true for properties with a taxable value of below SEK 1,238,267(income year 2023, tax return filed in 2024 ). If the taxable value were to be raised, your municipal property tax would increase by 0.75 percent of the raised value, but the tax on single-family dwellings will not exceed the maximum amount. For the income year of 2023(tax return filed in 2024 ), the maximum amount is SEK 9,287for those who own the entire property concerned.

If you received an updated taxable value through the 2023 property-tax assessment, the new municipal property tax applies as of the 2023 income year. The new municipal property tax is prefilled in the 2024 tax return, which you receive in spring 2024. Consequently, you need not personally transact a payment. The Swedish Tax Agency includes your municipal property tax in your overall tax calculation.

Owners of a property on 1 January 2024 are liable for national or municipal property for the entire calendar year of 2024.

Companies with split financial years and who close their annual accounts during the period of January–June 2024 are to file their tax return by autumn 2024. The tax return should state the national and municipal property tax for the entire calendar year of 2024.

An owner of a tenant-owner property owns a share of a tenant-owners’ association. Those who live in a tenant-owner property are not liable for municipal or national property tax. Although a tenant-owner property usually consists of a flat in a multi-family building, tenant-owner properties may also comprise detached, semi-detached, terraced and linked houses. The tenant owner association is the owner and is responsible for including the property in the tax return. Consequently, for tenant-owner properties, it is the owner of the building who is liable for national or municipal property tax.