Sweden's home sale tax: 22% on your 2025 gain, file by 4 May 2026
A SEK 1,000,000 gain costs SEK 220,000 in tax. The agent's fee, stamp duty and improvements cut the gain, and a deferral puts the tax off.
If you sold your house or co-op flat in Sweden during 2025, the sale must be in your tax return by Monday 4 May 2026. The tax on the gain is 22%. On a gain of SEK 1,000,000, the tax is SEK 220,000. But several costs reduce the gain, and you can sometimes defer the tax.
How the tax works
The Swedish Tax Agency ("Skatteverket") taxes 22/30 of the gain. Capital income is taxed at 30%. Together that is 22% of the whole gain. The same rule applies to houses and co-op flats owned as a private home.
The gain is the sale price minus your deductions:
- Selling costs, such as the estate agent's fee.
- The purchase price, including the stamp duty for title registration ("lagfart"). For a house you can also include the cost of new mortgage deeds ("pantbrev").
- Improvement costs ("förbättringsutgifter"), see below.
Costs for moving, cleaning and furniture are not deductible.
Example: a house that rose by 1 million
| Amount | |
|---|---|
| Sale price 2025 | SEK 4,200,000 |
| Agent's fee | -SEK 50,000 |
| Purchase price including title registration | -SEK 3,150,000 |
| Gain | SEK 1,000,000 |
| Tax, 22% | SEK 220,000 |
Say you built an extension in 2019 for SEK 200,000. The gain is then SEK 800,000 and the tax SEK 176,000. The deduction cuts your tax by SEK 44,000.
Improvement costs: keep your receipts
There are two kinds of improvement costs:
- New building, extensions and conversions. For example an extension or a converted attic. You can deduct them no matter when you made them.
- Improving repairs and maintenance. For example a new bathroom that is better than the old one. Only the part that leaves the home better than when you bought it counts. You can only deduct costs from the year of sale and the five years before.
The costs must add up to at least SEK 5,000 in a calendar year to count for that year.
Co-op flats: two more items
For a co-op flat you report the sale on form K6. For a house you use K5.
- Capital contributions ("kapitaltillskott"). If you paid money into the association, for example to pay down its loans, you may be able to deduct it. The association reports the amount to the Tax Agency.
- The internal repair fund ("inre reparationsfond"). Your share of the fund when you sold reduces the price in the calculation. Your share when you bought is added back.
If you sold at a loss
If you made a loss, you can deduct 50% of it. The deduction lowers your tax on other capital income or gives you a tax reduction.
Deferral: put the tax off
If you buy a new home, you can ask to defer the tax ("uppskov"). The conditions include:
- You lived in the home you sold for at least one year right before the sale, or at least three of the last five years.
- For a sale in 2025, the new home must be bought between 1 January 2024 and 31 December 2026.
- You must move in by 2 May 2027.
- The deferred gain is at least SEK 50,000 and at most SEK 3,000,000.
- The new home must cost at least as much as the old one for the whole gain to be deferred.
If you have not bought yet, you can ask for a preliminary deferral. Next year you must either ask for a final deferral or pay the tax.
The yearly charge on deferred gains was removed from income year 2021. A deferral costs you nothing as long as you own the new home. The tax falls due when you sell it. The tax rules may change before then.
Key dates
- 17 March 2026: the online tax return opened.
- 4 May 2026: last day to file. 2 May is a Saturday, so the deadline moves to the Monday.
- 9 to 12 June 2026: refunds are paid to those who file by 4 May.
What to do
- Find the contracts from when you bought and when you sold.
- Collect receipts for the agent's fee, title registration, mortgage deeds and improvements.
- Fill in K5 or K6 in the online service and check that the gain is right.
- Ask for deferral on the same form if you have bought, or will buy, a new home.
Our FAQ also covers capital gains tax and deferral in brief.
Sources
- Calculating gain or loss and tax, Swedish Tax Agency (in Swedish)
- Selling a co-op flat, Swedish Tax Agency (in Swedish)
- Deferral, Swedish Tax Agency (in Swedish)
- Key dates for the 2026 tax return, Swedish Tax Agency (in Swedish)
This content is general information, not financial or legal advice. Bolån Radar collects data from banks and authorities and cannot guarantee that it is complete or free of errors. Talk to your bank or an adviser before you decide.