Property Charges – municipal property tax and state estate tax – Here, we review those new rules that apply instead of the previous property tax applicable to income years 2012 (taxation year 2013).
Dwellings in detached houses and apartment blocks are then 2008 municipal property tax instead of state property tax.
Real estate fee has a fixed maximum amount for the first income year, 2008, was 6 000 kr for each single-family 1 200 kr for each dwelling unit of the apartment building. This fixed amount is index linked and will annually monitor the change in income, compared with 2008.
The new property type ägarlägenhet property may be property tax or property taxes under the same rules as single-family.
For income years 2011 (taxation year 2012) the following apply to municipal property tax:
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| Fastighetstyp | Year Value ¹ | Property Charges | Basis |
|---|---|---|---|
| Single-family unit with small houses ² and associated land (including residential building on the agricultural unit) | 1929-2001 | 6 825 kr for each residential building, or 0,75 % the base if it offers a lower fee | Assessed value of residential building and the accompanying plot |
| 2002-2006 | 3 412 kr for each residential building, or 0,375 % the base if it offers a lower fee | Assessed value of residential building and the accompanying plot | |
| 2007-2011 | 0 SEK | ||
| Single-family unit, småhus ² on Ofri due ³ | 1929-2001 | 3 412 kr for each residential building, or 0,75 % the base if it offers a lower fee | Assessed value of residential building |
| 2002-2006 | 1 706 kr for each residential building, or 0,375 % the base if it offers a lower fee | Assessed value of residential building | |
| 2007-2011 | 0 SEK | ||
| Single-family unit, empty field till ³ ² cottages on ofri reason (also land on the farm unit with small houses on leasehold) | — | 3 412 kr, or 0,75 % the base if it offers a lower fee | Assessed value of the land |
| Ägarlägenhetsenhet, ägarlägenhet | 2009-2011 | 0 kr | |
| Hyreshusenhet, housing | 1929-2001 | 1 365 per apartment, or 0,4 % the base if it offers a lower fee | Assessed value of residential building and the accompanying plot |
| 2002-2006 | 682 per apartment, or 0,2 % the base if it offers a lower fee | Assessed value of residential building and the accompanying plot | |
| 2007-2011 | 0 SEK | ||
| Hyreshusenhet, residential building on leasehold ³ | 1929-2001 | 1 365 per apartment, or 0,4 % the base if it offers a lower fee | Assessed value of residential building |
| 2002-2006 | 682 per apartment, or 0,2 % the base if it offers a lower fee | Assessed value of residential building | |
| 2007-2011 | 0 SEK |
Real estate fee must be paid for the entire calendar year of which is, or are, owner of the 1 January.
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¹ Value Year must correspond to this construction year. It is only taxed buildings with architectural value that may have a value year.
² Real estate is where a residential building with or without the taxed value of building.
³ The land is leased plot or similar. It has a different owner, or other ownership composition, non-residential building. Land and residential building is assessed at different assessment units.
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For income years 2011 (taxation year 2012) the following apply to municipal property tax:
| Fastighetstyp | Year Value ¹ | Property Charges | Basis |
|---|---|---|---|
| Single-family unit with small houses ² and associated land (including residential building on the agricultural unit) | 1929-2000 | 6 512 kr for each residential building, or 0,75 % the base if it offers a lower fee | Assessed value of residential building and the accompanying plot |
| 2001-2005 | 3 256 kr for each residential building, or 0,375 % the base if it offers a lower fee | Assessed value of residential building and the accompanying plot | |
| 2006-2010 | 0 SEK | ||
| Single-family unit, småhus ² on Ofri due ³ | 1929-2000 | 3 256 kr for each residential building, or 0,75 % the base if it offers a lower fee | Assessed value of residential building |
| 2001-2005 | 1 628 kr for each residential building, or 0,375 % the base if it offers a lower fee | Assessed value of residential building | |
| 2006-2010 | 0 SEK | ||
| Single-family unit, empty field till ³ ² cottages on ofri reason (also land on the farm unit with small houses on leasehold) | — | 3 256 kr, or 0,75 % the base if it offers a lower fee | Assessed value of the land |
| Ägarlägenhetsenhet, ägarlägenhet | 2009-2010 | 0 kr | |
| Hyreshusenhet, housing | 1929-2000 | 1 302 per apartment, or 0,4 % the base if it offers a lower fee | Assessed value of residential building and the accompanying plot |
| 2001-2005 | 651 per apartment, or 0,2 % the base if it offers a lower fee | Assessed value of residential building and the accompanying plot | |
| 2006-2010 | 0 SEK | ||
| Hyreshusenhet, residential building on leasehold ³ | 1929-2000 | 1 302 per apartment, or 0,4 % the base if it offers a lower fee | Assessed value of residential building |
| 2001-2005 | 651 per apartment, or 0,2 % the base if it offers a lower fee | Assessed value of residential building | |
| 2006-2010 | 0 SEK |
Real estate fee must be paid for the entire calendar year of which is, or are, owner of the 1 January.
_____________________________________________________
¹ Value Year must correspond to this construction year. It is only taxed buildings with architectural value that may have a value year.
² Real estate is where a residential building with or without the taxed value of building.
³ The land is leased plot or similar. It has a different owner, or other ownership composition, non-residential building. Land and residential building is assessed at different assessment units.
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