Property charge and property tax

Newly constructed residential houses and owner-occupied apartments with a reference year 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 (värdeår) 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.

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.

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.

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 2024, 50% of the upper limit is SEK 4,762.

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 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).

Income year 2023 (tax return filed in 2024)

Property charge is calculated at 0.75% of the assessment value for 2023, up to a maximum of SEK 4,643 (50% of the upper limit).

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 2024 income year, half of the upper limit is SEK 4,762.

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).

Income year 2023 (tax return filed in 2024)

Property charge is calculated at 0.75% of the assessment value for 2023, up to a maximum of SEK 4,643 (50% of the upper limit).

Owners of undeveloped land are liable for property tax at 1% of the assessment value.

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.

Income year 2023 (tax return filed in 2024)

Property tax is 1% of the assessment value for 2023.

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 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.

Income year 2023 (tax return filed in 2024)

Property charge is calculated at 0.75% of the property’s assessment value in 2023, up to the upper limit of SEK 9,287.

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.

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 residential units in tenement buildings are tax-exempt for several years (in Swedish) External link.

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 income base amounts.

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
  

Income year 2023 (tax return filed in 2024)

Property charge is the lower amount of either:

• SEK 1,589 per apartment (upper limit)
• 0.3% of the 2023 assessment value of the residential building and plot of land
  

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 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.

Industrial premises are subject to property tax at 0.5% of their assessment value.

Industrial premises that comprise quarries are subject to property tax at 0.5% of their assessment value.

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).
  
• For wind farms where government support limits have not been exceeded, property tax is 0.2% of the assessment value.
  
• For wind farms where government support limits have been exceeded, property tax is 0.5% of the assessment value.

Reduced property tax for wind farms is a type of “de minimis” aid (of minor significance).

Calculation of tax basis (Legal guidance, in Swedish) External link.

What government support in the form of tax benefits does the Swedish Tax Agency provide? (Legal guidance, in Swedish) External link.

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.

• More about special facilities (in Swedish)

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 2024 income year is prefilled in the tax return filed in 2025.

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.

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 2024 income year, the minimum property charge is SEK 3,913. If 4% of your income is SEK 3,000, for example, you must still pay SEK 3,913 in property charge.

For the 2025 income year, the minimum property charge is SEK 4,015.

Who is considered a pensioner?

For the 2024 income year (tax return filed in 2025), you are considered a pensioner if any of the following apply to you:

• You were born in 1958 or earlier.
• You received sickness benefit or activity compensation under the Social Insurance Code during any part of 2024.
• In 2024, 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 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.
  

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.

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.

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.

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 2024. To qualify for a reduction, the property owner must have owned the property, and been registered as living there, for the whole of 2024.

• Real property or tenant-owner property (in Swedish)

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 2024 income year (tax return filed in 2025), the upper limit is SEK 9,525 for those who own the entire property, which corresponds to an assessment value of SEK 1,270,000 (9,525÷ 0.0075 = 1,270,000). 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 1,238,267 for the 2023 income year, property charge was calculated at 0.75% of the assessment value in the 2024 tax return.

The same applies to properties with an assessment value below SEK 1,270,000 (2024 income year, tax return filed in 2025). 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 2024 income year (tax return filed in 2025), the upper limit is SEK 9,525 for those who own the entire property concerned.

If your property’s assessment value was updated following the 2024 property-tax assessment, the new property charge rate applies from the 2024 income year. The updated amount is prefilled in your 2025 tax return, which you receive in spring 2025. The Swedish Tax Agency includes your property charge in your overall tax calculation.

The owner of a property on 1 January 2025 is liable for property charge or property tax for the entire calendar year 2025.

Companies with split financial years, and which close their annual accounts during the period January-June 2025, 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 2025.

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.