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Owning real-property

Here you will find information for property owners.

Municipal property charge

If you own a ready-built house or a block of ready-built flats in Sweden, you must pay a municipal property charge. “House” in this context refers to a one or two-family home such as a detached or terraced house, or a holiday cottage.

It is the person who owns the property on 1 January during the income year who is obligated to pay the property charge for the entire year, even if the property has changed hands.

The property charge is adjusted annually according to changes in the income base amount. Newly-built homesare exempt from the property charge. For homes with value year (construction year) 2011 and earlier: No property charge is payable for the first five years, then half the normal rate applies for the following five years. For homes with value year (construction year) 2012 and later: No property charge is payable for the first 15 years, thereafter the full charge applies.

A new kind of property is from the income year 2010 freehold flats. They are subject to property charge when they are constructed, but, as newly-built homes, they are completely tax-free for the 2011–2015 tax returns.

Houses

For the 2015 income year, the charge for each residential building is 7,262 SEK or 0.75 % of the assessed value for the residential building and associated grounds, whichever provides the lower charge.

For the 2015 income year, the property charge for houses on leasehold landis 3,631 SEK, or 0.75 % of the assessed value, whichever provides the lower charge.

For the 2015 income year, the property charge for leasehold land or similar that is built upon with only houses on leasehold land is 3,631 SEK, or 0.75 % of the assessed land value, whichever provides the lower charge.

Blocks of rental flats

For the 2015 income year, the charge for each rental flat is 1,243 SEK, or 0.3 % of the assessed value of the residential property and associated land, whichever provides the lower charge.

Property charge in the “Inkomstdeklaration 1” [income tax return 1] form: The basis for the property charge that you pay for your share of the property is completed in your tax return form. If you will be paying the full charge for a house for the 2015 income year, the basis for the figure completed in the tax return is a maximum of 968,267 SEK (968,267 SEK x 0.75 % = 7,262 SEK). For a block, the basis for the figure is a maximum of 414,334 SEK per residential flat (414,334 SEK x 0.3 % = 1,243 SEK).

You can read more about the property charge in the brochure entitled “Fastighetsskatt och fastighetsavgift” (SKV 296) (Only available in Swedish).

State property tax

If you own undeveloped land, blocks of rental flats with rooms and associated land or industrial buildings, you need to pay state property tax.

You also need to pay property tax if you own houses, freehold flats or blocks of rental flats that are taxed as properties with buildings/homes under construction.

Property tax is also levied on land that is built upon with only freehold flats or residential rental flats that have a different owner and on land that is built upon with only freehold flats or residential rental flats that lack building value.

It is the person who owns the property on 1 January during the income yearwho is obligated to pay the property tax for the entire year, even if the property has changed hands.

Property tax in the “Inkomstdeklaration 1” form: The basis for the property tax, which is the assessed value for your share of the property, is completed in your tax return form.

You can read more about property tax in the brochure entitled “Fastighetsskatt och fastighetsavgift” (SKV 296) (Only available in Swedish).

Letting private residential property

If you let your house or freehold flat, you must pay tax if you receive a surplus of the rent. The tax is 30 % of the surplus. You may make a general deduction from the rental income. The deduction is 40,000 SEK per property for the 2015 income year, regardless of how many owners there are; so if you own half of the property, your deduction will be 20,000 SEK. You may also deduct 20 % of the income from rent. The deductions may not exceed the income.

If you pay interest fees for the property, you may only deduct these expenses to the extent that they apply during the time that the property has been let.

Revenue that you have received from the sale of products from the property, such as felled trees or fruit, are also taxable, and deductions are allowed only by means of the general deduction, 40,000 SEK.

Declaring rental property in the “Inkomstdeklaration 1” form: Declare the surplus from rent or sale in box 7.3 on the form. You can calculate the surplus using the help from called “Uthyrning m.m.” (SKV 2199). Do not send the help form to the Swedish Tax Agency.

Deductible interest fees according to the above are declared in box 8.1 on the income tax return.

Owning a commercial property

If you own a commercial property (such as agricultural or forestry buildings) in Sweden, you are considered as conducting business here. You must therefore always declare your income and expenses as business activities. You must declare the business activities each year, even if you do not receive any income or if the result is a deficit. A deficit can be offset against the coming years’ surplus. You can read more in the brochure called “Skatteregler för enskilda näringsidkare” (SKV 295) (Only available in Swedish).

Owning real-property
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