Tax in Sweden
See what Sweden's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Sweden, and what it does not.
Free to start. No card. Rules reviewed 12 July 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase
- Income tax beyond the rent
- Dividends, interest and share sales
SEK · Rates as at 12 July 2026 · Estimates, not advice
Private rental surplus is taxed as CAPITAL income at a flat 30% for residents and non residents alike, after a SEK 40,000 standard deduction (schablonavdrag) that is not modelled. Gains on a private residence are taxed at an effective 22% (22/30 of the gain at 30%); deferral and rollover relief are not modelled.
How rental income is taxed in Sweden
For a resident owner: A flat 30% on net rent after costs. For an owner living abroad and renting this out: A flat 30% on net rent after costs.
Interest and losses
Mortgage interest is deductible against the rent. A rental loss brings no relief: it cannot reduce other income, and it does not carry forward.
Capital gains on a sale
Gains are taxed at a flat 22%.
Annual property tax while holding
An annual property or land tax is not modelled here, which is not the same as there being none. Treat holding costs on this page as excluding it.
What it costs to buy
About 1.5% of the price on purchase. Stamp duty (stämpelskatt) 1.5% for individuals, or 4.25% for companies, plus a 2% mortgage deed stamp on new borrowing that is not modelled, with no foreign buyer surcharge. The capped municipal property fee is not modelled.
Residents of Sweden with property abroad
A resident of Sweden is taxed on rent and sale gains from property abroad under the same rules as property in Sweden, with a credit for the tax paid where the property is. The credit stops at Sweden's own tax on that income, so the total is broadly the higher of the two countries' charges. Special regimes for people who have just moved to a country are not included in Freeholt's figures.
Income tax in Sweden, beyond the rent
Progressive, up to 52%. The bands run Up to 643,000 at 32%; Above 643,000 at 52%. Rental profit is taxed separately, not on this ladder. Figures in SEK, as verified 29 August 2026.
Dividends, interest and share sales
How Sweden taxes investment income. For dividends: Flat 30%. For interest: Flat 30%. For share sale gains: Flat 30%. Inside the investeringssparkonto (ISK) the holder is taxed on a DEEMED return rather than on anything received: 3.55% of the balance is treated as income each year and charged at a flat 30%. A holding that fell in value is charged the same as one that rose. The first 300,000 of the balance is sheltered.
How Freeholt models Sweden
Every rate above is priced from Freeholt's own table for Sweden and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Sweden this covers the bostadsrättsförening's månadsavgift (the co op's monthly fee, nationally around SEK 700 to 850/m² a year and often including service of the building's own loan), landlord insurance and management.
How borrowing works here
Swedish mortgages have no fixed maturity (they are repriced on 1 to 10 year tranches), so the binding rule is the amorteringskrav: at least 1%/yr of the loan above 50% LTV and 2%/yr above 70%. Budget for mandatory principal repayment rather than a payoff date.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
Recent rule changes in Sweden
- Committee directive Dir. 2026:95 (20 Aug 2026) opens an inquiry into capital gains tax and stamp duty on moving home; the report is due by 17 Jan 2028.(proposed only, never priced into your figures)
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- ModelledDuty on purchase
- One off, on the way in, at the scale in force.
- Not yetAnnual property or land tax
- Not priced here; the page says where the charge falls instead.
- ModelledIncome tax beyond the rent
- Salary and other income, stacked with the rent.
- ModelledDividends, interest and share sales
- Investment income and gains, with the local allowances.
- Not yetRetirement savings
- Not modelled for this country yet.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Any annual property or land tax, which may still exist here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
What the figures above leave out (4)
- Sweden's first band uses a ~32% average of about 290 municipal rates, not the rate the taxpayer's kommun sets. Real rates run roughly 29 to 35%, so this can be out by around 3% of total income either way.
- Sweden's grundavdrag and jobbskatteavdrag are not applied, so the tax is overstated. Worst at low incomes and worst for employees.
- Sweden taxes non residents under a separate flat regime, SINK, which is not modelled here.
- Sweden's 30% covers most listed securities, and the exceptions to that word are not modelled.
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Sweden with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Sweden property tax?
- Yes. Rental income tax, capital gains on a sale and duty on purchase are priced from Freeholt's own rate table for Sweden. Annual property or land tax is not priced here, and the page says so rather than showing a zero. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Sweden taxed if I live somewhere else?
- A flat 30% on net rent after costs. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Sweden figures as at?
- The rate table for Sweden was last reviewed on 12 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Sweden alongside everything else you own: see the year your portfolio starts paying you back.