How is capital gains tax calculated and how does deferral work?

You pay 22% tax on the profit, calculated as sale price ("försäljningspris") minus purchase price ("köpeskilling"), improvement costs ("förbättringskostnader") (minimum 5,000 SEK per year – save receipts!), and selling costs. With deferral ("uppskov"), you postpone the tax if you buy a new home for at least the same amount. You then pay an annual standard income ("schablonintäkt") on the deferred amount ("uppskovsbelopp"). Deferral ("uppskov") can be worthwhile if you plan to stay long-term and believe the money has more value invested now, but calculate it for your specific situation.