Swedish private rental income tax
Estimate Swedish tax on private house, cooperative or rented apartment lettings. See rental income after tax separately from profit after your actual expenses.
Standard allowance and ownership
The allowance is at most SEK 40,000 per dwelling per year, split by ownership or lease share. Shorter ownership reduces it by months held, not days rented. Other income from the home shares the same allowance.
Dwelling-specific deductions
Houses and owner apartments receive an additional 20% of rent deduction. For cooperative or rented apartments, use the fee or your own rent for the exclusively rented area and days. Shared rooms are excluded. Remove capital contributions and add any actual association subletting fee.
Tax is different from profit
Positive surplus is taxed at 30%. A negative surplus does not create a deductible loss. Actual expenses affect economic profit but do not replace the standard and dwelling-specific tax deductions.
Example
You own a house all year and collect SEK 60,000 rent. The standard allowance is SEK 40,000 and the extra deduction SEK 12,000. Surplus of SEK 8,000 gives SEK 2,400 tax. Rent after tax is SEK 57,600. With SEK 10,000 actual expenses, profit is SEK 47,600 while tax remains SEK 2,400.
Method and scope
Ordinary private lettings in Sweden only. Excludes commercial or hotel-like activity, VAT, non-qualifying cooperatives and your/relatives’ employer lettings. Check private-dwelling classification and taxable revenue yourself. If fees or area change, split the deduction into periods manually. Other housing income is taxed together, and the whole resulting tax is subtracted from rent for the net-rent measure.