Housing benifit – here we go through the calculation, Evaluation and taxation of housing benefits.
The benefit of free parking (garageförmån)
Garage is not included in the concept of housing, without a garage benefit valued in particular market value.
Calculation of housing
In the calculation of a housing so the benefit is valued at the rental price of the current city.
The valuation of housing benefits
The valuation of housing takes into account the size of the dwelling and the standard, how it is used, circumstances in which housing benefit is enjoyed - if for example. is a tjänstebostad - And rents in the resort or in surrounding towns.
Tax Each year the recommendations for how to calculate the benefit value.
In the calculation of provisional tax and social security benefit value is calculated according to a standard value per square meter of living space.
Property tax value calculated from the table below refer to housing in unfurnished condition including heat but excluding household.
| Property tax value of SEK / sq.m | 2011 | 2010 | |||
| Region | Per Year | By month | Per Year | By month | |
| Greater Stockholm * | 1031 | 86 | 1028 | 86 | |
| Greater Gothenburg ** | 976 | 81 | 967 | 81 | |
| Municipalities in general with more than 75 000 inhabitants | 924 | 77 | 919 | 77 | |
| Other municipalities | 846 | 71 | 840 | 70 | |
| Property located outside the urban area with immediate environment | 761 | 63 | 756 | 63 | |
* For One-and counted Botkyrka, Danderyd, Ekerö, Haninge, Huddersfield, Järfälla, Lidingö, Nacka, Norrtälje, Nykvarn, Nynäshamn, Salem, Sigtuna, Sollentuna, Solna, Stockholm, Sundbyberg, Sodertalje, Tyresö, Täby, Upplands-Bro, Upplands Väsby, Vallentuna, Vaxholm, Värmdö and Österåker. One-and coincides therefore with the Stockholm County.
**To the greater Gothenburg counts Ale, Alingsås, Gothenburg, Härryda, Kungsbacka, Kungalv, Lerum, Lilla Edet, Mölndal, Partille, Stenungsund, Tjörn and Öckerö.
Housing benefits for the employee
For income tax for the employee, the value of housing rather than always calculated after the market value of the resort (no standard value).