In Sweden, property owners pay an annual tax based on the type, value and location of the property.
For 2025, the rates are set centrally by Skatteverket, but they vary depending on the type of property.
How Property Value Is Calculated
The property tax is based on the tax assessment value (taxeringsvärde), which is updated every few years by Skatteverket.
This value generally corresponds to around 75% of the property’s market value.
The following factors are considered:
- the size of the building and plot,
- the location,
- the year of construction and technical standard.
Property Tax Rates in 2025
Single-family houses (småhus)
- Tax rate: 0.75% of the assessed value.
- Maximum tax amount: SEK 9,287 per year (2025 limit).
Cooperative apartments (bostadsrätt)
- Individual apartment owners do not pay property tax directly.
- The housing association pays property tax on the collectively owned property.
Commercial buildings
- Tax rate: 1%–1.3% of the assessed value.
Vacant land
- Tax rate: 1% of the land value.
Newly Built Properties
New houses and residential buildings are exempt from property tax for the first 15 years after construction.
The exemption is applied automatically once the property is registered with Skatteverket.
Deadlines and Payment
Property tax is collected by Skatteverket as part of the annual tax settlement.
Information about the amount due appears in the taxpayer’s account on Mina sidor.
The tax can be paid in one instalment or in four instalments throughout the year.
Selling Property – Capital Gains Tax
When selling property in Sweden, a capital gains tax of 22% applies to the profit from the sale.
The gain is calculated as the difference between the selling price and the purchase cost, including improvement and renovation expenses.
Property Tax in Sweden – Key Takeaways
Sweden’s property tax system is relatively straightforward but requires an understanding of how assessment values and tax rates differ for each type of property.
Knowing these principles helps property owners avoid errors and plan their finances more effectively.
Revea assists property owners in analysing costs, reporting property-related taxes and preparing the necessary documentation for annual declarations.
