Owning real property in Sweden - Living abroad
We have gathered information here about owning real property in Sweden. You will find information about how to register as the owner and what tax you have to pay on your property.
Important dates if you have to pay additional tax
| Month when you received/are going to receive your tax statement | Final date for tax payment |
| June 2023 | 12 September 2023 |
| August 2023 | 13 November 2023 |
| December 2023 | 12 March 2024 |
Bear in mind that it takes a few days for your money to be credited to your tax account, so you need to make your payment a few days before the final payment date.
Important to credit your payment
In order for Skatteverket to credit your payment, you must cite your personal identification number or organisation registration number or special registration number or your OCR-number.
If you cite your personal identification number or organisation number or special registration number it should be in the following format: xxxxxx-xxxx.
The OCR-number is 13 digits long and should be in following format xxxxxxxxxxxxx. If you do not know your OCR-number, you can try our OCR-calculation.
Paying from abroad
When paying from a foreign bank account, you must use the following codes and accounts below. Please note that you need to specify IBAN and BIC at payment.
- IBAN number: SE56 8000 0890 1196 4624 0516
- BIC/Swift code: SWEDSESS
- Bank: Swedbank AB, SE-105 34 Stockholm
- Payee: Skatteverket, SE-831 87 Östersund
Frequently asked questions about income tax returns
Who needs to file a tax return?
If you have received a paper tax return form, you have to file it. In some cases, you have to file a tax return even if you haven’t been sent one in the post.
In 2023, you have to declare income you received in 2022.
You will most likely have to file a tax return if you fulfil any of the following criteria:
- You are living in Sweden permanently.
- You have recently moved to Sweden and plan to live here for more than one year.
- You have lived in Sweden previously.
- You have been employed by a company based in Sweden.
- You have been employed to carry out work in Sweden for a foreign company with a permanent establishment in Sweden.
- You have been employed to carry out work in Sweden for more than six months on behalf of a foreign company with no fixed establishment in Sweden.
Find out more about who has to file a tax return here:
What do I need to declare?
Most of your income will have been reported to the Swedish Tax Agency – for example, by your employer, your bank, or the Swedish Social Insurance Agency (“Försäkringskassan”). These details will therefore already have been entered in the income tax return form that we send you.
In some cases, you will need to enter some additional information – for example, if you are a business owner, or if you sold a residential property or shares during 2022.
To see a list of the different sections included in the form “Income Tax Return 1, 2023” (“Inkomstdeklaration 1, 2023”) in English, please click here:
Can I file my tax return digitally?
You can file your tax return digitally provided that you fulfil one of the following criteria:
- You have a Swedish personal identity number and Swedish e-identification, such as Bank-id.
- Your tax return has been sent to your home address on paper, and you only have to approve it.
For instructions on how to file a tax return digitally, please click here:
When will I receive my tax refund?
Once you have filed your tax return, we review all the details in it and calculate the tax you are due to pay. When we have completed this process, we will notify you of the final tax due. If you have registered a bank account with us, any tax refund you are due will be paid out automatically.
The payment of your tax refund is determined by when and how you filed your tax return. For more information, please click here:
I haven’t received an income tax return form. What should I do?
If you have not received an income tax return form on paper by 15 April 2023 at the latest, but should have received one, please do one of the following:
- Order a paper income tax return form here (this e-service is only available in Swedish).
- Email the Swedish Tax Agency.
- Call the Swedish Tax Agency on 0771 567 567 (within Sweden) or on +46 8 564 851 60 from abroad.
To find out more about the circumstances in which you need to file a tax return, click here:
File your tax return by 2 May at the latest
Your income tax return for the 2022 income year must be received by the Swedish Tax Agency by 2 May 2023 at the latest.
You can submit your tax return digitally by using Swedish e-identification, such as bank-id, or by using the codes that appear at the top of the specification you receive along with your paper tax return form. Alternatively, you can submit your tax return using the paper form.
Do you need more time?
If you will not be able to file your income tax return on time, you must apply for an extension by 2 May 2023. If you are granted an extension, the Swedish Tax Agency must receive your income tax return by 16 May at the latest.
You can apply for an extension via “My pages” (“Mina sidor”) using your Swedish e-identification. Alternatively, you can call us on 0771 567 567 (or +46 8 564 851 60 from outside Sweden).
Dates relating to your tax return for 2023
Here are the most important dates to be aware of regarding your tax return
6–10 March 2023
If you set up a digital mailbox by 5 March 2023, your tax return will be sent there between 6 and 10 March. You will receive a pdf that looks exactly like a normal tax return form.
14 March 2023
Tax returns can be filed from this date. You can file your tax return online, regardless of whether you receive it in digital form or on paper.
15 March–15 April 2023
If you don’t have a digital mailbox, a paper tax return form will be sent to your home address during this period.
30 March 2023
The last day for approving tax returns digitally, without making any changes or additions, in order to receive a potential tax refund in April.
5–6 April 2023
The Swedish Tax Agency pays out any tax refund due to those who approve their tax returns by March 30 without making any changes or additions to them.
2 May 2023
The final date for filing tax returns.
7 - 9 June 2023
The Swedish Tax Agency pays out any tax refund due to those who file their tax returns by 2 May at the latest.
7–8 August 2022
If you have any additional tax to pay, notification of the final tax due is sent to your digital mailbox. If you don’t have a digital mailbox, you will receive notification by post by August 20 at the latest.
8 – 11 August 2023
The Swedish Tax Agency pays out any tax refund due to those who have been granted respite and therefore file their tax returns after 2 May.
12 September 2023
The final payment date for any outstanding tax owed.
Receiving a tax refund
Here you can find out how to register your bank account, and when you will receive your tax refund.
Paying tax arrears
Here you can find out about how and when to pay any outstanding tax you owe.
A video about filing your income tax return
The video shows how to file your income tax return. The video has subtitles in several languages. Press CC in the video to show subtitles.
Video transcript
When you pay your taxes you contribute to make society possible. To ensure that you pay the correct amount of tax, you need to file a tax return.
File your income tax return no later than 2 May. The tax return form will be sent to you by regular mail or to your digital mailbox.
Most of your income will have been reported to the Swedish Tax Agency – by your employer, your bank, or the Swedish Social Insurance Agency. Such income is therefore pre-printed on the income tax return form you receive from us.
How to complete your income tax return
Start by making sure all of the pre-printed information is correct. If all of the information is correct and you do not want to make any changes or additions you can approve the tax return using Bank-id or the codes you received with your paper tax return form. You can do this easily by using your smart phone. You can also file your return in a text message, by telephone, via our e-service or by mailing us the paper form.
Have you sold a residential property or shares, or are you a business owner? If so, you yourself must make changes or additions to the information on your tax return form. In our e-service, we have prepared a form for you on which many items are already filled in.
If you are entitled to deduct expenses such as travel to and from work, you must enter this information on the tax return. Please familiarize yourself with the rules for deductions so that it is correct from the start.
Once you have filed your tax return we will review the information you have reported and calculate your final tax.
When we have completed the calculation you will receive your final tax assessment. Your tax assessment will show you whether you can expect a tax refund or if you owe tax arrears.
If you are to receive a tax refund it will be deposited directly into your bank account if you have reported the bank account to us.
If you have a balance to pay you can make your payment to the Swedish Tax Agency’s bank giro account or by using Swish.
For more information about filing your income tax return, please visit following page:
If you are receiving a tax refund
If you live abroad and will be receiving a tax refund, you will often be sent a cheque from the Swedish Tax Agency (Skatteverket). We have been informed that it is not possible to clear this type of cheque at banks in certain countries, such as Denmark, the Netherlands, Norway, Switzerland and the United Kingdom. If you submit your bank account details, we can pay the money directly to your account instead of by cheque. You can request payment by sending an email, writing a letter, telephoning or visiting one of our service offices.
If you have a foreign bank account, state your IBAN number and BIC/Swift code. If you have a Swedish bank account, state your clearing number and account number.
Register receiver’s account
If you will be receiving a tax refund and you have a Swedish bank account, you can register this account as the receiver’s account. If you have a receiver’s account, the tax you will be refunded will be paid directly into your account. Complete form Skatteåterbetalning till bankkonto SKV 4802 and send it to the bank or Bankgirot.
If you live abroad, you can also register a receiver’s account. State the IBAN number and BIC/Swift code for your overseas account. You must also include proof from your bank showing you are the account holder. The proof must be signed by a bank employee. It may not be more than six months old, and must be the original copy. It must also include information about the bank, such as name, account number, IBAN number and BIC/Swift code. Send the information to the Swedish Tax Agency and we will register your receiver’s account.
Register as the owner
If you buy a piece of real estate property in Sweden, you must apply for legal registration at the Swedish Mapping, Cadastral and land Registration Authority (Lantmäteriet) in order to be registered as owner. This also applies to individuals who have inherited the property or received it as a gift.
If you have already done so, the Swedish Tax Agency will receive this information.
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 personal identity number (have been resident in Sweden), you can register as a representative and file your tax return by eID.
Extension period for submitting your income tax return
You need to file your income tax return by 2 May. If you have acceptable reasons for submitting your income tax return later than 2 May, you can be granted an extension. Use the form Ansökan – Anstånd med att lämna inkomstdeklaration m.m. (SKV 2600).
An acceptable reason might be if you know that it takes time for post from Sweden to arrive in your country of residence, meaning you will not receive your income tax return before 2 May, or the income tax return will not arrive in Sweden on time.
Another acceptable reason is if the information you need to declare is in Sweden, and you will travel to Sweden after 2 May. You can also be granted an extension period if you become ill and therefore cannot submit your income tax return to the Swedish Tax Agency.
Apply for the extension at least ten days before 2 May.
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 (SKV 2161) to your income tax return.
Extension period for submitting a VAT return form
Apply for an extension period for submitting your VAT return form via email or letter. The application must have been received by Skatteverket no later than the day the form is to be submitted. You can be granted an extension if, for example, you or your representative are ill or have experienced a serious computer error. Remember to state your VAT number, the grounds for the extension, and if the extension also applies to payment of the VAT return form. If the extension applies to both the VAT return form and the payment, you will not usually be granted an extension of more than two weeks. If you are granted a longer extension, you must make partial VAT payments. Partial payments are made in the same way as when you pay other taxes. See the section ”How to pay your tax”.
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. 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. Use form K5 for the sale of a house and form K7 for the sale of a business property.
- K5 – Försäljning av småhus (SKV 2105)
- K7 – Försäljning – Näringsfastighet (SKV 2107)
- Sale of real property, the contents of K5 (SKV 2105) in English
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
Pay your tax in Sweden by one of the following ways:
- Pay in Sweden or via a Swedish bank to the Swedish Tax Agency's bank giro number, 5050-1055. There are pre-printed payment slips that you can order. Always state your special registration number.
- Make an international payment. Use the following information:
- 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
In order for the Swedish Tax Agency to help you in the best way possible, you need to keep us informed of your current adress. You can use the form "Adressändring utomlands bosatta fastighetsägare" (SKV 7580). You can send the form by post or by email to skatteverket@skatteverket.se
If you have lived in Sweden before, are a Swedish citizen and have a personal identity number, you must also change your address in the population register. This will ensure that you are listed on the electoral register at the correct address. To do this, use form SKV 7842:
Contact us
If you need to contact us from abroad, you should call the following number:
+46 8 564 851 60. If you are calling from Sweden you should use 0771 567 567 instead.
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