Avdragsdelen

Avdragsdelen is a Swedish tax term describing the deduction component that reduces taxable income in relation to certain loan costs, most commonly interest on mortgages. The concept appears in discussions of the ränteavdraget, the tax deduction allowed for interest paid on housing loans and other loans. The avdragsdelen represents the portion of annual loan costs that the tax system permits to be deducted from gross income, thereby lowering the amount of income that is subject to tax. The remaining costs, such as non-deductible interest or principal repayments (amortering), are not part of the avdragsdelen.

In practice, the size of the avdragsdelen is defined by current tax rules and may be subject to caps or reform. The deduction reduces the taxpayer’s income tax liability and is reflected on the tax return in the section for deductions. The avdragsdelen is thus distinct from the actual cash outlays tied to loan payments and from amortization of the loan principal.

The term is primarily used in the Swedish personal tax context, though similar concepts of a deductible portion exist in other tax discussions. When reading official guidance, tax forms, or public information about loan costs and deductions, avdragsdelen is described as the deductible portion of those costs, as opposed to non-deductible elements.