SWE Tax Value for Rental Properties


On Sep. 9, SWE Tax reported assessment value increase in rentals.


  • SWE Tax reported assessment value increased for apartment buildings in 17 counties.
  • Follows SWE GVT Dec. 2023, SWE Tax memorandum for consultation, see #193475.
  • Assessed Value Increase
  • The property tax assessment for commercial properties opens on Sep. 9, 2024.
  • On average, the tax value for rental buildings has increased by 2% since 2022.
  • Preliminary figures show that rental properties' value increased in 17 of 21 counties.
  • Rental buildings, industrial units, electricity production units, owner-occupied apartments, special units and quarries will be taxed in the 2025 property tax.
  • Total of just over 307,000 properties are affected, of which 225,000 must be declared.
  • Proposed New Tax Assessment Value
  • Property declarations and proposals for new tax values will be sent to owners of apartment buildings and industrial properties between Sep. 9 and Sep. 30, 2024.
  • Those who have a digital mailbox will be notified by SWE Tax of proposals for a new tax assessment value or property tax return from Sep. 9, 2024.
  • Those who own apartment buildings or industrial properties but do not have a digital mailbox will receive forms by mail from Sep. 25, including other property types.
  • Other property types will also receive declarations or proposals for a new tax value.
  • Effectiveness
  • The last day to file the tax return is Nov. 1, 2024.

Regulators SWE Tax
Entity Types Corp
Reference PR, 9/9/2024
Functions Compliance; Financial; Legal; Reporting; Tax
Countries Sweden
Category
State
Products Commercial; Corporate
Regions EMEA
Rule Type Final
Rule Date 9/9/2024
Effective Date 11/1/2024
Rule Id 225388
Linked to Rule :193475
Reg. Last Update 9/9/2024
Report Section EU

Last substantive update on 09/11/2024