Property Tax – State property taxes and property tax - passage of rules for real estate and what property tax amounts to the income year 2012 (taxation year 2013).
Property tax previously also applied to housing i single-family homes and apartment building (residential) has 2008 replaced by a municipal property tax instead of the previously State property tax for all types of properties.
Real estate fee for residential has a fixed maximum amount for the first income year (2008) was 6 000 for each single-family homes and 1 200 SEK for each dwelling in apartment building. This fixed amount is index linked and will annually monitor the change in income, compared with 2008.
The new property type condominium property get property tax or property tax under the same rules as single-family homes.
For income years 2012 (taxation year 2013) the following apply to state property tax:
| Property | Property Tax percent |
Basis (Assessed) |
|---|---|---|
| Single-family unit (also houses the agricultural unit) | ||
| - vacant lots | 1,0 % | Assessed value of the land |
| - houses under construction and associated land | 1,0 % | Assessed value of residential building and the accompanying plot |
| Ägarlägenhetsenhet | ||
| - vacant lots | 1,0 % | Assessed value of the land |
| - land with ägarlägenhet without building value | 1,0 % | Assessed value of the land |
| - land with ägarlägenhet on leasehold | 1,0 % | Assessed value of the land |
| - ägarlägenhet under construction and associated land | 1,0 % | Assessed value of the apartment owner and the accompanying plot |
| Hyreshusenhet, housing | ||
| - land with residential buildings on leasehold | 0,4% | Assessed value of the land (bostadsmark) |
| - land with residential building without building value | 0,4 % | Assessed value of the land (bostadsmark) |
| - residential building under construction and associated land | 0,4 % | Assessed value of residential building and the accompanying plot (bostadsmark) |
| Hyreshusenhet, premises | 1,0 % | Assessed value of buildings and associated land (lokalmark) |
| Hyreshusenhet, vacant lots (for housing or accommodation) | 0,4% | Assessed value of the land |
| Industrienhet (incl. täktmark) | 0,5 % | The assessed value |
| Elproduktionsenhet, hydro | 2,8 % | The assessed value |
| Elproduktionsenhet, wind turbines | 0,2 % | The assessed value |
| Elproduktionsenhet, other | 0,5 % | The assessed value |
Who will pay the property tax
Property tax be paid for the entire calendar year of the person who is or becomes the property owner 1 January – who is the owner of the title deeds.
Property tax holiday
Property villa
For owner-occupancy
Property tax tenant
Property rental housing
Property premises
Real estate construction
Property tax agricultural property
Real estate and industrial property
Calculate property tax
Learn more about:
Municipal property tax
Assessed – Real Estate – Assessed properties