Property assessment and property fee

The assessed value

The assessed value must correspond to 75 per cent of the property's market value (Real Property Assessment Act, chapter 5, section 2). Skatteverket assesses houses, rental buildings and other types in recurring general and simplified assessments; in between, a value can change through a special assessment, for example after an extension.

The fee in 2026

For a house the municipal property fee is 0.75 per cent of the assessed value, never more than SEK 10,425 per residential building for income year 2026 (Skatteverket; SEK 10,074 for 2025). The cap follows the income base amount.

For homes in rental buildings it is 0.3 per cent of the assessed value, at most SEK 1,784 per flat for 2026. A tenant-owner association pays it for its building – it is part of the monthly fee. Whoever owns the property on 1 January pays for the whole year; on a sale it is often split in the settlement.

From the law

«Taxeringsvärde skall bestämmas till det belopp som motsvarar 75 procent av taxeringsenhetens marknadsvärde.»

State property tax

What is not housing pays the state property tax instead: 1 per cent of the assessed value for commercial premises and their land, and 0.4 per cent for among other things undeveloped land for rental buildings and homes assessed as under construction (Skatteverket).

New homes and pensioners

Newly built houses and owner-occupied flats with value year 2012 or later pay no fee for the first 15 years; the same goes for new homes in rental buildings. A pensioner living in her own house can get a tax reduction so that the fee in most cases is at most 4 per cent of income – at least SEK 4,042 for 2026.