Taxes in Europe Database v2
Real Estate Tax Act (1984:1052).
Since 2008, the local governments are the beneficiaries of the revenue from private homes and apartment buildings. The central government is the beneficiary of the tax on commercial property and industrial property.
The owner of property charged with real estate tax.
Real estate tax applies to private homes (one- or two-family dwellings), apartment buildings, commercial property, industrial property, hydro-electric power stations and wind turbines.
The tax value of property is based on the tax assessment value, equivalent to about 75 percent of the market value. Every six years, the property is subject to a general real estate tax assessment. Three years after a general assessment, a simplified tax assessment is made.
New housing is exempt from real estate tax for 5 years and taxed at half the standard rate the following 5 years.
The tax is collected in connection with the yearly tax assessment.
A new system for the real estate tax was introduced in 2008. The central government real estate tax on private homes and apartment buildings was abolished and replaced by a local government fee. For 2014, the fee is for private homes 7,262 SEK or at most 0.75 percent of the assessment value per house, and for apartment buildings 1,243 SEK or at most 0.3 percent of the assessment value per apartment.