hushållsskatt

Hushållsskatt is a Swedish term for a tax levied on a household rather than on individual residents. The exact design varied: some systems charged a fixed amount per household; others assessed based on the number of residents, the size or value of the dwelling, or the household's overall wealth.

Historically, hushållsskatt served as a local revenue instrument to fund public services, infrastructure, education, or poor relief. In some settings it functioned like a poll tax, in others as a capitation or property-related levy. Administration often occurred at the parish or municipal level, with assessments tied to census data or property records.

Administration and exemptions: Local collectors determined liability, gathered payments, and handled exemptions for certain groups (for example the elderly, widows, or households deemed unable to pay). Payment schedules varied, from annual or seasonal installments to lump sums.

Modern status and regional notes: In contemporary Sweden, the term hushållsskatt is largely historical, and current local revenue relies on more modern forms of taxation such as income tax and property tax, as well as fees for services. The concept, however, is discussed in comparative taxation literature as an example of household-based charges used in various countries.