Tax Agency & Housing (Skatteverket)
What does it mean?
Skatteverket handles several important housing matters. Population registration (folkbokföring) is mandatory when moving — you must report your new address within one week. Your registered address determines where you pay municipal tax, which municipality is responsible for you, and where you can queue for housing.
For landlords renting out private residences, special tax rules apply. You may deduct a flat-rate amount of SEK 40,000 per year plus 20% of rental income. The surplus is taxed as capital income at 30%. If you sublet and make a profit, you must declare this. Skatteverket is increasingly monitoring rental income through data from housing platforms.
Key Points
- Population registration when moving — report new address within one week at skatteverket.se
- Flat-rate deduction for renting out: SEK 40,000/year plus 20% of rental income
- Rental surplus is taxed as capital income at 30%
- Monitors rental income — always declare rental earnings
- ROT deduction for home renovation can be claimed through Skatteverket
Practical Tip
Don't forget to register your new address — it affects everything from municipal tax to insurance coverage. As a landlord, track the flat-rate deduction and declare correctly to avoid tax penalties.
Based on content from Bofrid's Knowledge Bank