Property-tax assessment in Sweden

Why should I file a tax return for my property?

You must file a property tax form with the Swedish Tax Agency to enable the calculation of the correct taxable value of your property. Determining the correct taxable value is crucial for the correct amount of national or municipal property tax to be levied. It may also be of significance when raising a loan using the property as collateral or for insuring the property. If you have received a proposal from the Swedish Tax Agency, you are required to update the information that is no longer valid.

• National property tax in Sweden

Filing a tax return for single-family dwellings in Sweden

A single-family refers to a residential building comprising of one or two residential units, such as a detached house, terraced house or leisure home. An undeveloped piece of land that is earmarked for the construction of a single-family dwelling is also considered a single-family property.

Tax returns for single-family dwellings are filed every three years through a general or simplified property-tax assessment. In between these tax returns, a property may be taxed pursuant to a special property-tax assessment if major modifications have occurred. The Swedish Tax Agency dispatches a tax form or proposal on a new taxable value when it is time to do so. In 2024, the simplified property-tax assessment is aimed at owners of single-family properties. All the information about the property should indicate what is applicable on 1 January 2024.

Property tax forms are sent to only one of the owners

If there are two or more joint owners of a property, the tax form is sent only to one of them, usually the first name at the top of the title deed, i.e. the registration document indicating the individual/entity who owns the property or leasehold land. Therefore, the person who receives a property tax form should inform the other joint owners. Any of the joint owners can then file the property tax information using the form. A decision is then dispatched to allow for each joint owner to retain their own copy stating their share of ownership. The taxable value indicated in the decision is applicable to the property in its entirety.

• Registration of ownership– property and site leasehold (Swedish Mapping, Cadastral and Land Registration Authority) External link.

Various types of property-tax assessments for single-family dwellings

The property-tax assessment will vary depending on the year. There are three types of property-tax assessments for single-family dwellings.

General property-tax assessment

A general property-tax assessment entails the designation of a new taxable value on all properties of a particular building type, based on actual sales history. General property-tax assessments allow for the Swedish Tax Agency to apply new valuation techniques and gain a more comprehensive overview of parameters such as value-zone classification. If the property is assigned a new taxable value, the owner receives a decision from the Swedish Tax Agency.

Simplified property-tax assessment

A simplified property-tax assessment is a trimmed version of a property-tax assessment. Value levels are updated using actual sales, while the valuation model and value-zone classification remain essentially unchanged from the preceding general property-tax assessment. If the property is assigned a new taxable value, the owner receives a decision from the Swedish Tax Agency.

Special property-tax assessment

A special property-tax assessment is conducted for all property categories if it occurs in a year when no general or simplified property-tax assessments are scheduled.

For unmodified properties, the preceding year’s taxable value shall apply. Property owners are not issued with any special notification about this, except that the most recent decision of the Swedish Tax Agency shall apply.

A property owner may receive a new taxable value through a special property-tax assessment, if a significant modification has occurred, such as a new construction, a major extension or the recent development of the property. If the property is assigned a new taxable value, the owner receives a new tax decision from the Swedish Tax Agency.

The table below indicates the year in which general, simplified or special property-tax assessments are scheduled for various property types.