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Generic Tax Name Stamp duty
Tax name in the national language Stämpelskatt
Tax name in English Stamp duty
Member State SE-Sweden
Tax in force since 1984/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Registration Authorities Stamp Duty Act (1984:404).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Persons acquiring immovable property or leasehold rights or persons granted a mortgage on immovable property, leasehold rights, aircraft, ships or businesses.

 
Tax object and basis of assessment

Price of property or amount of mortgage.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure
  • Stamp duty on acquisition of immovable property or leasehold rights: 1.5 % for natural persons and, in general,¬†4.25 % for legal persons.
  • Mortgage on immovable property or leasehold rights: 2 % of mortgage.
  • Mortgage on aircraft: 1 % of mortgage.
  • Mortage on business: 2 % of mortage.
  • Mortgage on ships: 0.4 % of mortgage.
 
Tax due date

Stamp duty on acquisition of immovable property or leasehold rights is paid at the time of registration. For mortgages, the duty is paid when the mortgage is granted.

 
Tax collector

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214c (d2142)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 7,961.00 SEK 0.22
2011 7,989.00 SEK 0.22
2010 8,968.00 SEK 0.26
2009 8,064.00 SEK 0.24
2008 9,423.00 SEK 0.28
2007 9,414.00 SEK 0.29
2006 9,471.00 SEK 0.31
2005 7,828.00 SEK 0.27
2004 7,118.00 SEK 0.25
2003 5,953.00 SEK 0.22
2002 5,780.00 SEK 0.23
2001 5,367.00 SEK 0.22
2000 4,878.00 SEK 0.20

Comments