På skatteverket.se använder vi kakor (cookies) för att webbplatsen ska fungera på ett bra sätt för dig. Genom att surfa vidare godkänner du att vi använder kakor. Vad är kakor?

Logotyp, till startsidan

Owning real property in Sweden – Living abroad

We have gathered information here about owning real property in Sweden if you live abroad. You will find information about how to register as the owner and what tax you have to pay on your property.

Payments from abroad

As of 1 April 2017 we have new international bank account numbers and details for international payments to tax accounts.

Our e-services

Here you can register a tax return representative. You must have a Swedish personal identity number to be able to use this service. Only available in Swedish.

Öppettider: 07-24

Register as the owner

When you have bought a property in Sweden, you have to apply to Lantmäteriet, the national cadastral authority, for registration of ownership to be registered as the owner of your property. If you have already done so, the Swedish Tax Agency will receive information about it.

Property tax and property charge

If you own a property in Sweden, you have to pay a property charge and/or property tax. You will get preliminary information about how much tax you have to pay along with your tax return form.

If you own the property on 1 January, you pay the charge and/or the tax for the full year. This is also the case if you sell the property later in the year.

Tax assessment value

Every real property has a tax assessment value. Every third year the Swedish Tax Agency decides on a tax assessment value for your property. Before the decision you will receive a proposal of a new tax assessment value. If you think the value is wrong, you should contact the Swedish Tax Agency.

The property charge and property tax are calculated on the tax assessment value.

Filing a tax return

If you have bought or already owned real property in Sweden, you have to file an income tax return.

The Swedish Tax Agency sends out tax return forms in March and April. The tax return form contains information about your property charge, your property tax and whether you have to file an enclosure, for example NE, K5 or K7. If you have something else to declare, you have to add it. You must file your tax return by 2 May.

There are two number codes in the tax return form. You can use them to file your tax return. You can either file your tax return by phone or via the website of the Swedish Tax Agency. To be able to file your tax return by text message, you must have a Swedish mobile telephone subscription.

If you want to change anything in your tax return or to file an enclosure, you must use the paper form you have received.

If you have a Swedish population registration number (have been resident in Sweden), you can register as a representative and file your tax return by eID.

Some real properties are counted as businesses

If you have bought an agricultural property or a rental building, you own what is called a business property. You have to file an NE enclosure to your income tax return.

Letting a home

If you have let your home for more than SEK 50 000 during a calendar year, you have to pay tax on that income. You report this in your income tax return.

Sale of real property

You always have to report the sale of real property in Sweden. You pay tax on any capital gain from the sale. The sale is reported in your income tax return in the year after you sold the property.

You may also have to pay tax on the sale in the country where you live. In that case you can request a set-off for the Swedish tax there.

How to pay your tax

When you pay your tax in Sweden you have to use one of the following ways:

  • Pay in Sweden or via a Swedish bank to the Swedish Tax Agency's bankgiro number, 5050-1055. There are pre-printed payments slips that you can order. Always state your special registration number.
  • Use the following information if you make an international payment:

- IBAN number: SE56 8000 0890 1196 4624 0516
- BIC/Swift code: SWEDSESS
- Bank: Swedbank AB, SE-105 34 Stockholm
- Payee Skatteverket (Swedish Tax Agency), SE-831 87 Östersund

Both the IBAN number and the BIC code must be stated. Also state your special registration number.

Change of address

To enable the Swedish Tax Agency to help you in the best possible way, it is important that you notify us of your current address. You can do so by email to goteborg@skatteverket.se

If you have lived in Sweden before and have a personal identity number, it is important that you notify your change of address to the population register and to the above email address.

Contacting us

If you need to contact us from abroad, you should call the following number: 
+46 8 564 851 60. If you are calling inside Sweden you should use 0771 567 567 instead. If you want to email us, you should use the following email address: goteborg@skatteverket.se

At an initial contact we always ask you to give the special registration number you have received from us.

Skatteverket

Till toppen