Property charge and property tax
Property owners are liable for property charge or property tax. The basis for the charge or tax is prefilled in your tax return. The property charge or property tax is included in your final tax calculation.
Property charge and property tax for residential houses
This section pertains to how property charge or property tax are calculated for residential houses. A residential house may refer to a detached house, a terraced house or a holiday home. An undeveloped plot of land that is earmarked for the construction of a residential house is also considered as a residential property for tax purposes.
Owners of completed residential houses are liable for property charge. The amount of property charge is calculated according to the property’s assessment value, but cannot exceed the upper limit of SEK 10,074 for the 2025 income year (tax return filed in 2026). The upper limit is indexed and adheres to annual amendments to the income base amount.
Residential house
Owners of a completed residential house are liable for property charge. The charge is 0.75% of the property’s assessment value, but no higher than the upper limit.
Income year 2026 (tax return filed in 2027)
Property charge is calculated at 0.75% of the property’s assessment value in 2026, up to an upper limit of SEK 10,425 per residential building.
Income year 2025 (tax return filed in 2026)
Property charge is calculated at 0.75% of the property’s assessment value in 2025, up to an upper limit of SEK 10,074 per residential building.
Income year 2024 (tax return filed in 2025)
Property charge is calculated at 0.75% of the property’s assessment value in 2024, up to an upper limit of SEK 9,525 per residential building.
Example: Property charge limited to upper limit (tax return filed in 2026)
A residential property has an assessment value of SEK 2,150,000. The property is developed and comprises a residential house.
0.75% of SEK 2,150,000 = SEK 16,125
Since SEK 16,125 exceeds the upper limit of SEK 10,074 the property charge is limited to this amount. The property charge is therefore SEK 10,074.
Example: Property charge calculated at 0.75% of assessment value (tax return filed in 2026)
A residential property has an assessment value of SEK 950,000. The property comprises a residential house.
0.75% of SEK 950,000 = SEK 7,125
Since 0.75% of the assessment value is less than the upper limit of SEK 10,074 the property charge is SEK 7,125.
For plots of land that solely comprise a residential house with no assessment building value, property charge is calculated on the basis of the land’s assessment value. A residential house with no assessment building value refers to a house with a building value of less than SEK 50,000. Property charge is calculated at 0.75% of the assessment value, up to the upper limit of SEK 10,074.
Example: Land with a residential building valued at less than SEK 50,000 (tax return filed in 2026)
A residential property comprising land with an assessment value of SEK 650,000, and a residential house which has no assessment building value since the value of the building is less than SEK 50,000. Property charge is calculated solely on the basis of the assessment land value.
0.75% of SEK 650,000 = SEK 4,875
Since SEK 4,875 is less than the upper limit of SEK 10,074 the property charge is SEK 4,875.
Newly constructed residential houses and owner-occupied apartments
Newly constructed residential houses and owner-occupied apartments with a reference year (värdeår) of 2012 or later are not subject to any property charge for the first 15 years.
The reference year is usually the year in which construction of the house was completed. Your property’s reference year can be found in the most recent property-tax decision notice, or via "My pages" ("Mina sidor").
Newly constructed residential houses and owner-occupied apartments with a reference year of 2011 and earlier are subject to full property charge from income year 2022. They were not subject to property charge for the first five years, and were subject to 50% of the full rate for the following five years.
The table below presents the specific time periods for which you are exempt from municipal taxes or liable only for taxation at 50% of the full rate.
| Reference year | No tax for the income years | 50% tax rate for the income years |
|---|---|---|
2026 | 2027–2041 | |
2025 | 2026–2040 | |
2024 | 2025–2039 | |
2023 | 2024–2038 | |
2022 | 2023–2037 | |
2021 | 2022–2036 | |
2020 | 2021–2035 | |
2019 | 2020–2034 | |
2018 | 2019–2033 | |
2017 | 2018–2032 | |
2016 | 2017–2031 | |
2015 | 2016–2030 | |
2014 | 2015–2029 | |
2013 | 2014–2028 | |
2012 | 2013–2027 | |
2011 | 2012–2016 | 2017–2021 |
2010 | 2011–2015 | 2016–2020 |
Residential house currently under construction
Owners of residential houses that are under construction are liable for property tax calculated at 1% of the assessment value.
The Swedish Tax Agency sets the reference year for the residential house when construction is complete and you submit a property tax return stating that construction of the house has been completed. Newly constructed residential houses are not subject to any property charge for the first 15 years.
Several residential buildings on the same plot of land
If there are several residential buildings on a plot of land, each is subject to taxation. This means that the combined tax for the entire property may be several times the upper limit.
Example: Two residential buildings on the same plot of land (tax return filed in 2026)
A tax assessment unit (property) comprises two residential buildings on the same plot of land. The property owner is liable for property charge or property tax on both of the residential buildings.
Residential building A has an assessment value of SEK 600,000. Residential building B has an assessment value of SEK 75,000. The plot of land has an assessment value of SEK 1,000,000.
Assessment land value is added to the building with the highest assessment value, i.e. residential building A.
The assessment value of residential building A, including the plot of land, is SEK 1,600,000 (600,000 + 1,000,000).
0.75% of SEK 1,600,000 = SEK 12,000
Since SEK 12,000 exceeds the upper limit of SEK 10,074 property charge is limited to the upper limit. The property charge for residential building A is therefore SEK 10,074.
For residential building B, which has an assessment value of SEK 75,000, the property charge is SEK 562.
0.75% of SEK 75,000 = SEK 562
Consequently, the property charge for the entire property amounts to SEK 10,636 (10,074+ 562).
Example: Two residential buildings on the same plot of land – one of which is newly constructed (tax return filed in 2026)
A tax assessment unit (property) comprises two residential buildings on the same plot of land. One residential building (C) is a detached house and the other (D) is a newly constructed permit-exempt auxiliary house ("attefallshus"). Residential building C’s reference year is 1991 and residential building D’s reference year is 2020. Since residential building D is newly constructed and has a reference year later than 2011, it is tax-exempt for 15 years. No property charge is calculated for building D in the tax returns for 2022 to 2036 (income years 2021 to 2035).
The assessment values of residential buildings C and D are SEK 1,200,000 and SEK 100,000 respectively. The assessment value of the land is SEK 2,000,000.
Since building C is subject to full-rate property charge and the newly constructed building D is exempt from property charge, the assessment land value is calculated based on the building subject to full-rate property charge, i.e. residential building C.
The assessment value of residential building C, including the plot of land, is SEK 3,200,000 (1,200,000 + 2,000,000).
0.75% of SEK 3,200,000 = SEK 24,000
Since SEK 24,000 exceeds the upper limit of SEK 10,074 the property charge is limited to this amount. The property charge for residential building C is therefore SEK 10,074.
The property charge for the entire property amounts to SEK 10,074 (10,074 + 0).
Example: Two residential buildings on the same plot of land – one of which is under construction (tax return filed in 2026)
A tax assessment unit (property) comprises two residential buildings on the same plot of land. One residential building (E) is a detached house and the other (F) is a newly constructed permit-exempt auxiliary house ("attefallshus").
Residential building E has an assessment value of SEK 1,000,000. Residential building F is taxed as a building under construction and has an assessment value of SEK 60,000. The land has an assessment value of SEK 3,000,000.
Assessment land value is calculated based on the building that is taxed as a completed building, i.e. residential building E.
The assessment value of residential building E, including the plot of land, is SEK 4,000,000 (1,000,000 + 3,000,000).
0.75% of SEK 4,000,000 = SEK 30,000
Since SEK 30,000 exceeds the upper limit of SEK 10,074 property charge is limited to this amount. The property charge for residential building E is therefore SEK 10,074.
Residential building F is taxed as a building under construction and property tax is therefore charged at 1% of the assessment building value of SEK 60,000.
The property tax for residential building F comes to SEK 600.
The owner is liable to pay both property charge and property tax on the entire property, totalling SEK 10,674 (10,074+ 600).
Residential house on leasehold land
When a residential house is referred to as being on leasehold land, this means that the house and the land have different owners. An example of this is when a landowner leases land on which someone else builds a holiday home.
As the owner of a residential house on leasehold land, you are liable for property charge. The charge is 0.75% of the building’s assessment value, up to 50% of the upper limit. For income year 2025, 50% of the upper limit is SEK 5,037.
Residential houses that are located on leasehold land, and which have a value of less than SEK 50,000, are not assigned any assessment value. As the owner of such a house, you are therefore not subject to property charge. However, the owner of the land is liable for property charge.
Income year 2026 (tax return filed in 2027)
Property charge is calculated at 0.75% of the assessment value for 2026, up to a maximum of SEK 5,212 (50% of the upper limit).
Income year 2025 (tax return filed in 2026)
Property charge is calculated at 0.75% of the assessment value for 2025, up to a maximum of SEK 5,037 (50% of the upper limit).
Income year 2024 (tax return filed in 2025)
Property charge is calculated at 0.75% of the assessment value for 2024, up to a maximum of SEK 4,762 (50% of the upper limit).
Example: Residential house on leasehold land (tax return filed in 2026)
Linus owns a holiday home situated on a plot of land owned by someone else – i.e., a residential house on leasehold land. The latest property-tax assessment valued the house at SEK 175,000. Since the land and building have different owners, they are considered as separate taxable units for the purposes of property-tax assessment.
Linus is liable to pay property charge on the house.
0.75% of SEK 175,000 = SEK 1,312
Since SEK 1,312 is less than the upper limit of SEK 5,037 property charge is calculated at SEK 1,312.
Compare this with the example under Leasehold land.
Leasehold land
In some cases, a landowner will lease land on which someone else builds their own residential house, such as holiday home. The land and the house thus have different owners.
The owner of developed land solely comprising a residential house on leasehold land is liable for property charge at 0.75% of the land’s assessment value, up to 50% of the upper limit. For the 2025 income year, half of the upper limit is SEK 5,037.
Income year 2026 (tax return filed in 2027)
Property charge is calculated at 0.75% of the assessment value for 2026, up to a maximum of SEK 5,212 (50% of the upper limit).
Income year 2025 (tax return filed in 2026)
Property charge is calculated at 0.75% of the assessment value for 2025, up to a maximum of SEK 5,037 (50% of the upper limit).
Income year 2024 (tax return filed in 2025)
Property charge is calculated at 0.75% of the assessment value for 2024 up to a maximum of SEK 4,762 (50% of the upper limit).
Example: Leasehold land (tax return filed in 2026)
Malte owns leasehold land with an assessment value of SEK 200,000. There is a holiday home on the land, which is owned by someone else. The holiday home is a residential house on leasehold land. Since the land and the building have different owners, the property-tax assessment counts the leasehold land and the residential house as two separate taxable assessment units.
Malte is liable for property charge on the leasehold land.
0.75% of SEK 200,000 = SEK 1,500
Since SEK 1,500 is less than the upper limit of SEK 5,037 property charge is calculated at SEK 1,500.
Compare this with the example under Residential house on leasehold land
Undeveloped residential plots of land
Owners of undeveloped land are liable for property tax at 1% of the assessment value.
Income year 2026 (tax return filed in 2027)
Property tax is 1% of the assessment value for 2026.
Income year 2025 (tax return filed in 2026)
Property tax is 1% of the assessment value for 2025.
Income year 2024 (tax return filed in 2025)
Property tax is 1% of the assessment value for 2024.
Property charge and property tax for other property categories
In this section, you can find information about property charge and property taxes for all other property categories.
Agriculture
Owners of agricultural properties are only subject to property charge or property tax on residential buildings (residential houses) and their associated plots of land. The regulations applicable to residential houses on agricultural properties are the same as those for other residential houses.
- Residential house
- Newly constructed residential houses and owner-occupied apartments
- Residential house currently under construction
- Several residential buildings on the same plot of land
- Residential house on leasehold land
- Leasehold land
- Undeveloped residential plots of land
No property charge or property tax is payable on pasture, arable land, woodlands or farm-estate buildings.
Owner-occupied apartments
An owner-occupied apartment is an apartment that you personally own and which is located in a multi-family building. In contrast to a tenant-owner property, an owner-occupied apartment is considered as a separate property. The development of owner-occupied-apartment properties has been permitted since 1 May 2009 and the first property tax assessments took place in 2010. Owners of completed owner-occupied apartments are liable for property charge. The charge is 0.75% of the property’s assessment value, up to an upper limit.
Income year 2026 (tax return filed in 2027)
Property charge is calculated at 0.75% of the property’s assessment value in 2026, up to the upper limit of SEK 10,425.
Income year 2025 (tax return filed in 2026)
Property charge is calculated at 0.75% of the property’s assessment value in 2025, up to the upper limit of SEK 10,074.
Income year 2024 (tax return filed in 2025)
Property charge is calculated at 0.75% of the property’s assessment value in 2024, up to the upper limit of SEK 9,525.
Newly built owner-occupied apartments are exempt from property charge the first 15 years. The exemption period is specified under "Newly constructed residential houses and owner-occupied apartments".
Property tax calculated at 1% of the assessment value applies in the following cases:
- undeveloped land earmarked for owner-occupied apartments
- owner-occupied apartments that are under construction, and their associated land
- land on which the only development is owner-occupied apartments owned by someone other than the landowner (such as leasehold land)
- land on which the only development is owner-occupied apartments that have no assessment building value since their value is below the minimum of SEK 50,000.
Tenement building
Owners of tenement buildings are liable for property tax on, for example, non-residential premises and undeveloped land. Property charge is calculated for residential units in a tenement building.
Newly constructed tenement building with apartments
Property tax
The property tax rate is 0.4% of the assessment value of:
- 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 on which the only development is a residential building owned by someone other than the landowner (such as leasehold land)
- land on which the only development is residential buildings that have no assessment building value (due to their value falling below the minimum of SEK 50,000).
The property tax rate is 1% of the assessment value for:
- non-residential premises and associated land
- non-residential premises under construction, and their associated land.
Property charge
Property charge is calculated on each apartment. Either the upper limit or 0.3% of the assessment value of the residential building and plot of land is calculated, whichever is lower. The upper limit is indexed and adheres to annual amendments to the income base amount.
Income year 2026 (tax return filed in 2027)
Property charge is the lower amount of either:
- SEK 1,784 per apartment (upper limit)
- 0.3% of the 2026 assessment value of the residential building and plot of land.
Income year 2025 (tax return filed in 2026)
Property charge is the lower amount of either:
- SEK 1,724 per apartment (upper limit)
- 0.3% of the 2025 assessment value of the residential building and plot of land.
Income year 2024 (tax return filed in 2025)
Property charge is the lower amount of either:
- SEK 1,630 per apartment (upper limit)
- 0.3% of the 2024 assessment value of the residential building and plot of land.
Example: Property charge is calculated at 0.3% of the assessment value (tax return filed in 2026)
A tenement property consists of a single residential building with an associated plot of land. There are a total of 10 apartments in the building.
The assessment value of the building is SEK 1,000,000, and the assessment value of the land is SEK 1,500,000, totalling SEK 2,500,000.
0.3% of SEK 2,500,000 = SEK 7,500
The upper limit per apartment multiplied by 10 apartments totals SEK 17,240 (SEK 1,724 × 10).
Since the upper limit multiplied by the number of apartments (SEK 17,240) is greater than SEK 7,500, the property charge is limited to SEK 7,500.
Example: Property charge limited to upper limit per apartment (tax return filed in 2026)
A tenement property comprising a total of 50 apartments has an assessment value of SEK 30,000,000.
0.3% of SEK 30,000,000 = SEK 90,000
The upper limit per apartment multiplied by 50 apartments totals SEK 86,200 (SEK 1,724× 50).
Since SEK 90,000 exceeds SEK 86,200 (the upper limit multiplied by the number of apartments), the property charge is limited to SEK 86,200.
Newly constructed tenement building with apartments
Newly constructed residential units with a reference year of 2012 or later are not subject to property charge for the first 15 years.
The reference year is usually the year in which construction of the house is completed. Your property’s reference year can be found in the most recent property-tax decision, or via My pages (Mina sidor)
Newly constructed tenement buildings with apartments with a reference year of 2011 or earlier are subject to full property charge from income year 2022. They were not subject to property charge for the first five years, and were subject to property tax at 50% of the full rate for the following five years.
The table below shows the specific time periods for which tax exemption applies, depending on the building’s reference year.
| Reference year | No tax for the income years | 50% tax rate for the income years |
|---|---|---|
2026 | 2027–2041 | |
2025 | 2026–2040 | |
2024 | 2025–2039 | |
2023 | 2024–2038 | |
2022 | 2023–2037 | |
2021 | 2022–2036 | |
2020 | 2021–2035 | |
2019 | 2020–2034 | |
2018 | 2019–2033 | |
2017 | 2018–2032 | |
2016 | 2017–2031 | |
2015 | 2016–2030 | |
2014 | 2015–2029 | |
2013 | 2014–2028 | |
2012 | 2013–2027 | |
2011 | 2012–2016 | 2017–2021 |
2010 | 2011–2015 | 2016–2020 |
Industrial premises
Industrial premises are subject to property tax at 0.5% of their assessment value.
Quarries
Industrial premises that comprise quarries are subject to property tax at 0.5% of their assessment value.
Power-generation facilities
Power-generation facilities are subject to property tax.
Hydropower
Hydropower plants are subject to property tax at 0.5% of their assessment value for the 2020 income year and later.
Heat-generation plant
Heat-generation, cogeneration, condensing and nuclear power plants are subject to property tax at 0.5% of their assessment value.
Wind farm
- For wind-farm land (type code 718), property tax is 0.5% of the assessment value (this applies, for example, to owners of land leased for wind farms).
- From income year 2026, the property tax rate for wind farms is 0.5% of their assessed value.
- The property tax rate for wind farms was 0.2% up to and including income year 2025, when the government support regulation limits were not exceeded. This reduced tax rate for previous years was a type of “de minimis” aid – i.e a subsidy of minor significance.
Special facilities
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 used determines whether or not it is a special facility.
Properties that are taxable as special facilities in the most recent property-tax assessment are exempt from property charge and property tax.
Who is liable for property charge or property tax?
The owner of a property on 1 January is liable for property charge or property tax for the entire income year. The basis of the property charge or property tax is prefilled in your income tax return.
Properties with two or more joint owners
Those who own property jointly with other parties are liable solely for their own share of the property charge or property tax.
Example: Two joint owners
Anna and Gunilla jointly own a house. They each own 50% of the property. The assessment value is SEK 800,000. The property charge for the entire property is thus SEK 6,000 (0.75% of SEK 800,000).
Since they each own half of the property, they are also each liable for half of the property charge.
SEK 6,000 ÷ 2 = SEK 3,000
Anna and Gunilla are thus liable for SEK 3,000 in property charge each.
In the event of a change in property ownership
The owner of a property on 1 January is liable for property charge or property tax for the entire income year. The property charge or property tax basis for the 2025 income year is prefilled in the tax return filed in 2026.
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 date thus applies. However, if no date is stipulated in the contract of sale, the contract date applies as the date of ownership transfer to the purchaser.
Example: Transfer of ownership
Antonio sold his house in 2024. He and the buyer signed the contract of sale in December 2024. The contract stipulated that ownership was to be transferred to the buyer on the date of possession, 20 February 2025. Consequently, Antonio was still the owner of the property on 1 January 2025 and is thus liable for property charge for the entire 2025 income year (tax return filed in 2026).
The first occasion on which the purchaser is liable to pay property charge for the residential house is the 2026 income year (tax return filed in 2027).
If you share the property charge or property tax
It is common for a seller and buyer to split the property charge or property tax based on the respective portions of the year that the property was at their disposal. This is usually done through a settlement on the date of possession.
However, the person stated in the tax return as the owner of the property on 1 January is liable for the payment of property charge or property tax for the full year.
Pensioners
If you are a pensioner, you may be eligible for a reduced municipal property charge. This means your property charge should generally not exceed 4% of your income. The lower property charge is granted as a tax reduction.
To qualify for the reduced property charge, all the following conditions must be met:
- You are a pensioner (see below for who qualifies as a pensioner).
- The property is a residential house, or a residential house on an agricultural unit.
- The property is your permanent residence.
- You must have owned the property for the entire income year.
- You must have lived in the property for the entire income year. Living in the property means being registered there.
You cannot receive a tax reduction for an owner-occupied apartment or for a residential house for which you pay state property tax, such as a house under construction.
There is a lower limit for the property charge. For the 2025 income year, the minimum property charge is SEK 4,015. If 4% of your income is SEK 3,000, for example, you must still pay SEK 4,015 in property charge.
For the 2026 income year, the minimum property charge is SEK 4,042.
Who is considered a pensioner?
For the 2025 income year (tax return filed in 2026), you are considered a pensioner if any of the following apply to you:
- You were born in 1959 or earlier.
- You received sickness benefit or activity compensation under the Social Insurance Code during any part of 2025.
- In 2025, you received benefits under social security legislation from another EEA country, provided the benefits are comparable to sickness benefit or activity compensation in Sweden.
For the 2026 income year (tax return filed in 2027), you are considered a pensioner if any of the following apply to you:
- You were born in 1960 or earlier.
- You received sickness benefit or activity compensation under the Social Insurance Code during any part of 2026.
- In 2026, you received benefits under social security legislation from another EEA country, provided the benefits are comparable to sickness benefit or activity compensation in Sweden.
Do I need to apply for the tax reduction?
Normally, you do not need to apply for the tax reduction; it is granted automatically if you meet the requirements.
However, there is an exception: if you only have social security benefits from another EEA country and were under 65 at the start of the income year, you must request the tax reduction in your tax return. You do this under "Other information" ("Övriga upplysningar").
What counts as income?
Income refers to the sum of taxable earned income and surplus in the capital income category.
The sum of taxable earned income is:
+ surplus from the income category “income from employment” (pension and salary)
+ surplus from the income category “income from business activities”
- general deductions
- basic allowance
= taxable earned income
To this, you add the surplus from the income category “income from capital” to determine your income. Please note that if you have a deficit in the income category “income from capital”, you must not subtract the corresponding amount from your income.
Example: Pensioner with a property charge reduction
Adnan is 67 years old and a pensioner. His taxable earned income for the 2025 income year is SEK 145,000, and his capital income is SEK 3,000, totalling SEK 148,000 (145,000 + 3,000).
The house which is Adnan’s permanent residence has an assessment value (basis for municipal property charge) of SEK 950,000. Adnan's property charge is therefore SEK 7,125 (0.75% of SEK 950,000).
4% of Adnan's income is SEK 5,920 (148,000 × 0.04).
After the tax reduction, he will pay SEK 5,920 in property charge. He receives a tax reduction of SEK 1,205 (7,125 - 5,920 = 1,205).
If Adnan’s income had instead been SEK 75,000:
4% of the income is SEK 3,000 (75,000 × 0.04). SEK 3,000 is lower than the minimum property charge of SEK 4,015. Adnan must therefore pay SEK 4,015 in property charge after the tax reduction. He receives a tax reduction of SEK 3,110 (7,125 – 4,015).
Site leaseholders
A site leasehold entitles the holder to use a plot of land without owning it. The owner, usually a municipality, grants the right to long-term use of the site. The individual who is granted this right is known as the site leaseholder. This type of lease normally relates to owner-occupied houses.
For taxation purposes, a site leasehold is equivalent to the ownership of a residential property. The holder of a site lease for a residential house is thus liable for the same property charge or property tax as a house owner.
Those who are not liable for Swedish income tax
If you own a property in Sweden, you are liable for Swedish property charge or property tax, even if you are not liable for income tax in Sweden.
This means, for example, that individuals resident abroad, those who do not have any Swedish income, non-profit associations and tax-exempt foundations are liable for property charge. As a property owner, you must therefore file an income tax return.
Estates of deceased persons
If an estate is the owner of a property, the estate is liable for property charge or property tax. You can read more about what applies on the page relating to Real property or tenant-owner property.
An estate is not eligible for a tax reduction if the property owner was a pensioner who died in 2025. To qualify for a reduction, the property owner must have owned the property, and been registered as living there, for the whole of 2025.
What to do if the basis in your income tax return is incorrect
You cannot change the incorrect information yourself. If the basis is incorrect, you must provide information about the error under "Other information" ("Övriga upplysningar").
Here’s how to request a review or appeal against a decision made by the Swedish Tax Agency regarding a property tax assessment:
How to request a review or appeal against a decision (in Swedish)
Frequently asked questions about property charge or property tax
How was my prefilled tax base calculated in regard to property charge in the 2026 tax return (for 2025 income year)?
You pay property charge on a completed residential property, up to the upper limit applicable to the type of property.
Examples of how we have calculated the property charge basis for the income year 2025:
Residential house
If you are the sole owner of a property and liable for the full amount of property charge, you are liable to pay 0.75% of the assessment value of the building and land, up to the upper limit of SEK 10,074. At the property charge rate of 0.75%, SEK 10,074 corresponds to an assessment value of SEK 1,343,200 (10,074 ÷ 0.0075 = 1,343,200). If your property’s assessment value exceeds SEK 1,343,200 we prefill SEK 1,343,200 as the property charge basis in your tax return. If the assessment value does not exceed SEK 1,343,200 we prefill the actual assessment value as the property charge basis.
Tenement building with residential units
If you are the sole owner of a property and liable for property charge in its entirety, you are to pay 0.3% of the assessment value of the residential building and associated land, but not exceeding the upper limit multiplied by the number of residential units. The upper limit is SEK 1,724. At the property charge rate of 0.3%, SEK 1,724 corresponds to an assessment value of SEK 574,667 (1,724 ÷ 0.003 = 574,667). If the assessment value exceeds SEK 574,667 × the number of residential units, we prefill SEK 574,667 × the number of residential units as the tax base for property charge in your tax return. If the assessment value does not exceed SEK 574,667 × the number of residential units, we prefill the assessment value as the property charge basis.
If the tenement building also comprises non-residential premises, you are liable for property tax at 1% of the assessment value of the non-residential premises and associated land.
The table below indicates the upper limits of property charge for various property types. It also specifies the assessment value thresholds that entail property charge liability at the upper limit. These amounts are applicable if you own the property in its entirety.
Type of property, tax percentage and upper limit | Assessment value for 2025 | Tax basis for property charge in 2026 tax return |
|---|---|---|
Residential house and owner-occupied apartment with plot of land | ||
Full tax rate: 0.75%, | • up to maximum SEK 1,343,200 | • assessment value |
• over SEK 1,343,200 | • SEK 1,343,200 | |
Residential house on leasehold land | ||
Full tax rate: 0.75%, | • up to maximum SEK 671,600 | • assessment value |
• over SEK 671,600 | • SEK 671,600 | |
Leasehold land | ||
Full tax rate: 0.75%, | • up to maximum SEK 671,600 | • assessment value |
• over SEK 671,600 | • SEK 671,600 | |
Tenement building and land-, residential units | ||
Full tax rate: 0.3%, | • up to maximum SEK 574,667 × the number of residential units | • assessment value |
• exceeds SEK 574,667 × the number of residential units | • SEK 574,667 × the number of residential units | |
If the assessment value of my residential house increases, how will it impact my property charge?
For those who have paid property charge at the upper limit prior to the increase
Approximately half of all owners of residential houses have properties with an assessment value that entails liability for property charge at the upper limit, i.e. the maximum amount chargeable.
For the 2025 income year (tax return filed in 2026), the upper limit is SEK 10,074 for those who own the entire property, which corresponds to an assessment value of SEK 1,343,200 (10,074 ÷ 0.0075 = 1,343,200). If, prior to the increase, your property already had an assessment value corresponding to the upper limit for property charge, you are already paying property charge at the upper limit. This means that your property charge will not be higher than the upper limit for the current income year, even if the assessment value is raised.
For those who have paid property charge below the upper limit prior to the increase
The property charge amount for the owner of a residential house with an assessment value lower than the upper limit for property charge will be affected if the assessment value is raised.
For a property with an assessment value of below SEK 1,270,00 for the 2024 income year, property charge was calculated at 0.75% of the assessment value in the 2025 tax return.
The same applies to properties with an assessment value below SEK 1,343,200 (2025 income year, tax return filed in 2026). If the assessment value is raised, your property charge increases by 0.75% of the increased value. However, the property charge on a residential house will not exceed the upper limit. For the 2025 income year (tax return filed in 2026), the upper limit is SEK 10,074 for those who own the entire property concerned.
Example
Jessica owns a residential house. The assessment value was raised from SEK 530,000 to 630,000, i.e. an increase of SEK 100,000. Jessica is liable for SEK 4,725 in property charge based on the new assessment value (0.0075 × 630,000), compared with SEK 3,975 at the previous assessment value (0.0075 × 530,000). Jessica’s property charge will therefore increase by SEK 750 (0.0075 × 100,000).
When do I begin paying the new property charge rate if the assessment value of my residential house is updated?
If your property’s assessment value was updated in 2025, the new property charge rate applies from the 2025 income year. The updated amount is prefilled in your 2026 tax return, which you receive in spring 2026. The Swedish Tax Agency includes your property charge in your overall tax calculation.
What are the rules for companies with split financial years?
The owner of a property on 1 January 2026 is liable for property charge or property tax for the entire calendar year 2026.
Companies with split financial years, and which close their annual accounts during the period January-June 2026, are due to file their tax returns by autumn 2025. The tax return should state the property charge and property tax for the entire calendar year 2026.
What are the rules regarding tenant-owner properties?
As a tenant-owner, you have the right to occupy your residence, and you own a share of a tenant-owners’ association. You are not personally liable to pay property charge or property tax on your residence. The tenant-owner association owns the property and is therefore liable for the property charge or property tax. Although tenant-owner properties are often apartments in multi-family buildings, they may also comprise detached, semi-detached, terraced or linked houses.
How is assessment value determined?
Assessment value is the basis for the amount of property charge or property tax you have to pay. Assessment value is determined by property tax assessment, "fastighetstaxering" in Swedish.
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