Fastighetsskatt

Fastighetsskatt, or property tax, is a levy on real estate in Sweden charged to owners of land and buildings. The tax is regulated by national law and administered by Skatteverket, the Swedish Tax Agency, with collection typically handled by municipalities as part of the annual tax bill.

The tax base is usually the property's tax assessment value (taxeringsvärde), determined by public authorities and adjusted periodically. For certain properties, especially owner-occupied residential buildings, the system uses a fixed annual fee rather than a percentage of value; this is called fastighetsavgift and it has a cap. For other property types—such as rental housing, commercial properties, and agricultural or forestry land—the traditional property tax applies and is calculated as a percentage of the tax assessment value according to rates set by law. Rates and exemptions vary by year and by property type.

Exemptions and reductions exist for specific circumstances, such as very low-valued properties or properties used for particular purposes as defined by law. The exact rules and amounts are described in current legislation and regulations and can change with annual budget decisions.

Payment is typically due as part of the annual tax bill, with some municipalities offering installment options. Ownership changes usually transfer the tax liability to the new owner in accordance with transfer rules.

History: Swedish property taxation has evolved through the 20th and into the 21st century, with reforms that reshaped how residential and non-residential properties are taxed.