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If you sell your property, you must pay tax on the profits. The sale is to be declared when there is a binding agreement in place (a contract of sale). When you are paid or when the new owner gains access is irrelevant.
- Estate agent´s fee
- Purchase Price
- Improvement costs
= Profit or loss
+ Payment of deferred capital
= Profit or loss
Improvement costs refers to expenditure for new construction, extensions and refurbishment as well as repairs and maintenance. Improvement costs may be counted for the years where they add up to at least 5,000 SEK. In order to count expenses for repairs and maintenance for a private residential property, you must have had them done during the year of sale or one of the previous five years. In addition, they must have left the property in a better condition when sold than when purchased. For new construction, extensions or refurbishment, there is no such time limit.
If you have a tax deferral for profits from a previously sold property and sell the replacement dwelling, you must return your deferred capital for taxation.
You will be taxed for 22/30 of the profits if you have sold a private residential property and 90 % of the profits if you have sold a commercial property. Tax is charged at 30 % of that portion. You are entitled to deduct 50 % of the loss if you have sold a private residential property and 63 % of the loss if you have instead sold a commercial property.
If you have sold a property and the contract of sale was signed during 2015, you must declare the sale in the 2016 tax return. The Swedish Tax Agency is normally informed that you have sold the property. This will in that case be shown on the income specification that accompanies the tax return.
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