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Generic Tax Name Tax on real estate - Real estate tax
Tax name in the national language Fastighetsskatt
Tax name in English Real estate tax
Member State SE-Sweden
Tax in force since 1985/01/01
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

Real Estate Tax Act (1984:1052).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

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.

 
Geographical Scope

 
Taxpayers

The owner of property charged with real estate tax.

 
Tax object and basis of assessment

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.

 
Deductions, Allowances, Credits, Exemptions

New housing is exempt from real estate tax for 5 years and taxed at half the standard rate the following 5 years.

 
Rate(s) Structure
  • private homes (one- or two-family dwellings) 7,262 SEK or at most 0.75 percent of the assessment value
  • apartment buildings 1,243 SEK or at most 0.3 percent of the assessment value
  • commercial property 1.0 %
  • industrial property 0.5 %
  • hydro-electric power stations 2.8 %
  • wind turbines 0.2 %
 
Tax due date

 
Tax collector

The tax is collected in connection with the yearly tax assessment.

 
Special features

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.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29aa (d2911)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 28,693.00 SEK 0.78
2011 27,540.00 SEK 0.75
2010 26,384.00 SEK 0.75
2009 25,327.00 SEK 0.77
2008 23,954.00 SEK 0.71
2007 25,865.00 SEK 0.78
2006 25,007.00 SEK 0.81
2005 25,128.00 SEK 0.86
2004 24,343.00 SEK 0.87
2003 23,964.00 SEK 0.90
2002 23,522.00 SEK 0.92
2001 21,197.00 SEK 0.85
2000 23,264.00 SEK 0.98

Comments