Rent out house privately

If you as a private person rent out a villa, a terraced house or an owner-occupied apartment as a home, the Private Rental Act applies to agreements from 1 July 2026. You agree on the rent, both can terminate an agreement that applies until further notice with three months' notice and the tenant has no protection against eviction. The surplus after 40,000 kronor and 20 per cent of the rent is taxed at 30 per cent.

Source: Private Rental Act (2026:772) (riksdagen.se), Skatteverket (the Swedish Tax Agency): Rent out private home. Chapter 1, sections 1 and 3, chapter 2, section 1 and chapter 6, section 2 of the Private Rental Act, accessed 5 October 2026.

By the editors, Flytthandboken. Updated and checked .

Which law applies when I rent out my house?

The Private Rental Act (2026:772) applies when a private person or a mortal property leases out a house or part of a house to be used as a residence. It applies to villa, row house, ownership apartment and residential right. The law does not apply if you regularly rent out more than two houses in addition to your own, if you rent the residence with rental right, or if the rental is for leisure time.

The law came into force on 1 July 2026 and replaced the law (2012:978) on renting out one's own home. Agreements written before then still follow the older law.

How much rent can I charge?

You and the tenant agree on the rent, and it must be fixed at an amount. You may agree that heating, cooling, hot water, electricity and water and sewage are paid for according to consumption. The tenant can apply to hyresnämnden to have the rent reviewed. If it is substantially higher than what is generally charged for similar homes rented out under the law, the board will reduce it to a reasonable amount, and for overpaid rent you must pay back with interest.

2 kap. 1 § privatuthyrningslag (2026:772), checked 5 October 2026

2 kap. 5 § privatuthyrningslag (2026:772), checked 5 October 2026

2 kap. 6 § privatuthyrningslag (2026:772), checked 5 October 2026

How do you terminate a rental agreement for a villa?

An agreement that applies until further notice may be terminated to a month's end at the earliest three months after the notice of termination. This applies to both you and the tenant. A fixed-term agreement expires when the time runs out, but the tenant may always terminate it with three months' notice. The notice of termination must be in writing. When the agreement has expired, the tenant must leave the house no later than 12 o'clock on the day after, unless you have agreed otherwise.

6 kap. 7 § privatuthyrningslag (2026:772), checked 3 October 2026

Does the tenant have protection against eviction?

No. The Private Landlord Law does not give the right to extend the contract. The contract ends when the time has expired or when it has been terminated. You can also terminate the contract immediately if the tenant, for example, pays the rent more than two weeks late, sublets the house without your consent or neglects it and does not improve after a warning.

Who is responsible for the condition of the house?

The house should be in the condition you have agreed on when the tenant moves in, and you should keep it in that condition during the rental period unless you have agreed on something else. The tenant should take care of the house and report any damage. If something goes wrong and you do not fix it, the tenant may get a rent reduction and in the worst case terminate the contract.

Rent out the house via Airbnb or for a short time

If you rent out the house to tourists or holidaymakers, the rental is considered leisure, and the Private Landlord Law does not apply. You calculate the tax in the same way as for other rentals of a private home. If you rent out furnished accommodation more than occasionally, for shorter stays and with a price per day or week, you may need to register for VAT if the turnover is higher than 120,000 kronor per year. Platforms provide information to Skatteverket, but you must still declare a surplus yourself.

Source: Private Landlord Law (2026:772) (riksdagen.se), Skatteverket: Rent out private housing. 1 chap. 3 § 3 Private Landlord Law. VAT limit according to Skatteverket, read 5 October 2026.

How much tax do I pay when I rent out the house?

You pay tax on the surplus. For a small house or an owner-occupied apartment, you deduct a standard deduction of 40,000 kronor per year and housing, and in addition 20 per cent of the rental income. What remains is included as capital income and taxed at 30 per cent. If there is no surplus, you do not need to report the rental.

The Tax Authority's example: you rent out the house for six months for 10,000 kronor per month. The income is 60,000 kronor, the deductions are 40,000 kronor and 12,000 kronor, and the surplus becomes 8,000 kronor. The tax is 2,400 kronor. If you own the house together, you share the standard deduction according to your shares. If you rent out to your own or a related employer, other rules apply.

42 kap. 30 § inkomstskattelag (1999:1229), checked 3 October 2026

Source: Skatteverket: Renting out a private home, Skatteverket: Calculation help, renting out a private home.

Rent out house privately in seven steps

  1. Step 1: Check that the private rental law applies: you rent out as a private person, as a home and not for leisure, and at most two homes in addition to your own.

  2. Step 2: Determine the rent as a fixed amount per month. Heating, electricity and water may be paid for according to consumption.

    2 kap. 1 § privatuthyrningslag (2026:772), checked 5 October 2026

  3. Step 3: Determine if the agreement should apply until further notice or until a certain date.

  4. Step 4: Contact your insurance company and ask what the home insurance and house insurance cover when someone else lives in the house. our advice

  5. Step 5: Fill in the rental contract for the house, including deposit, keys and who takes care of the garden, snow and rubbish, and sign in two copies.

    1 kap. 5 § privatuthyrningslag (2026:772), checked 5 October 2026

    Document: Rental contract for a villa or row house (private rental) To: You and the tenant; you keep your copyour advice

    The template is in Swedish because it goes to a Swedish recipient.

    Hyresavtal för villa, radhus eller ägarlägenhet 1. Parter. Hyresvärd: [ditt namn], [ditt personnummer], [telefon], [e-post]. Hyresgäst: [hyresgästens namn], [hyresgästens personnummer]. 2. Bostad. [lägenhetens adress], fastighetsbeteckning [fastighetsbeteckning]. [Villa / radhus / ägarlägenhet], upplåts [möblerad / omöblerad]. I uthyrningen ingår: [trädgård, garage, förråd]. 3. Lag. Hyresvärden hyr ut som privatperson. Privatuthyrningslagen (2026:772) gäller. 4. Hyrestid. [Tills vidare från [första dagen] / bestämd tid [första dagen] till [sista dagen]]. 5. Uppsägning. Ett avtal som gäller tills vidare får sägas upp till ett månadsskifte tidigast tre månader efter uppsägningen. Hyresgästen får alltid säga upp ett tidsbestämt avtal på samma sätt. Uppsägningen ska vara skriftlig. 6. Hyra. [hyra] kr per månad, betalas i förskott senast den sista vardagen före varje kalendermånad till [kontonummer]. I hyran ingår: [el, värme, internet, städning]. [Förbrukning som betalas efter mätning: el / värme / vatten.] 7. Deposition. [deposition] kr, betalas tillbaka inom [antal] dagar efter utflyttningen när bostaden lämnats i avtalat skick. 8. Skötsel. [Vem sköter gräsmatta, snöskottning, soptunnor och annat.] Hyresgästen vårdar bostaden och säger till hyresvärden om skador och brister. 9. Andra hand. Hyresgästen får inte hyra ut bostaden vidare eller överlåta avtalet utan hyresvärdens samtycke. 10. Skick och besiktning. Gemensam genomgång vid in- och utflyttning, med protokoll och inventarielista. 11. Nycklar. [antal och typ] 12. Underskrifter. [ort], [datum] ______________________ [ditt namn], hyresvärd ______________________ [hyresgästens namn], hyresgäst
    • The Private Letting Act applies when a private individual or an estate of a deceased person rents out a house or part of a house as a home, for agreements from 1 July 2026. It does not apply if you regularly rent out more than two apartments outside your own home or if the rental is for recreational purposes (1 chap. 1 and 3 §§).
    • The rent must be determined by the amount, but heat, cold, hot water, electricity and water may be paid for according to consumption (2 chap. 1 §).
    • Point 5 follows 6 kap. 1, 2 and 7 §§. Conditions that are worse for the tenant than the law do not apply to the tenant (1 kap. 4 §).
    • Points 8 and 9 follow 4 chap. 2 and 4 §§ and 5 chap. 1 and 2 §§. The law has no rule about deposit, so point 7 is your agreement.

    Blank template: Word · PDF

  6. Step 6: Go through the house together when moving in and write a protocol with pictures. our advice

  7. Step 7: Declare the surplus the following year: the rent minus the standard deduction of 40,000 kr, and 20 percent of the rent.

    42 kap. 30 § inkomstskattelag (1999:1229), checked 3 October 2026

Rental contract for villa

The contract follows the private rental law. Fill in and download as Word or PDF. More contracts are available in the guide on rental contracts.

Document: Rental contract for a villa or row house (private rental) To: You and the tenant; you keep your copyour advice

The template is in Swedish because it goes to a Swedish recipient.

Hyresavtal för villa, radhus eller ägarlägenhet 1. Parter. Hyresvärd: [ditt namn], [ditt personnummer], [telefon], [e-post]. Hyresgäst: [hyresgästens namn], [hyresgästens personnummer]. 2. Bostad. [lägenhetens adress], fastighetsbeteckning [fastighetsbeteckning]. [Villa / radhus / ägarlägenhet], upplåts [möblerad / omöblerad]. I uthyrningen ingår: [trädgård, garage, förråd]. 3. Lag. Hyresvärden hyr ut som privatperson. Privatuthyrningslagen (2026:772) gäller. 4. Hyrestid. [Tills vidare från [första dagen] / bestämd tid [första dagen] till [sista dagen]]. 5. Uppsägning. Ett avtal som gäller tills vidare får sägas upp till ett månadsskifte tidigast tre månader efter uppsägningen. Hyresgästen får alltid säga upp ett tidsbestämt avtal på samma sätt. Uppsägningen ska vara skriftlig. 6. Hyra. [hyra] kr per månad, betalas i förskott senast den sista vardagen före varje kalendermånad till [kontonummer]. I hyran ingår: [el, värme, internet, städning]. [Förbrukning som betalas efter mätning: el / värme / vatten.] 7. Deposition. [deposition] kr, betalas tillbaka inom [antal] dagar efter utflyttningen när bostaden lämnats i avtalat skick. 8. Skötsel. [Vem sköter gräsmatta, snöskottning, soptunnor och annat.] Hyresgästen vårdar bostaden och säger till hyresvärden om skador och brister. 9. Andra hand. Hyresgästen får inte hyra ut bostaden vidare eller överlåta avtalet utan hyresvärdens samtycke. 10. Skick och besiktning. Gemensam genomgång vid in- och utflyttning, med protokoll och inventarielista. 11. Nycklar. [antal och typ] 12. Underskrifter. [ort], [datum] ______________________ [ditt namn], hyresvärd ______________________ [hyresgästens namn], hyresgäst
  • The Private Letting Act applies when a private individual or an estate of a deceased person rents out a house or part of a house as a home, for agreements from 1 July 2026. It does not apply if you regularly rent out more than two apartments outside your own home or if the rental is for recreational purposes (1 chap. 1 and 3 §§).
  • The rent must be determined by the amount, but heat, cold, hot water, electricity and water may be paid for according to consumption (2 chap. 1 §).
  • Point 5 follows 6 kap. 1, 2 and 7 §§. Conditions that are worse for the tenant than the law do not apply to the tenant (1 kap. 4 §).
  • Points 8 and 9 follow 4 chap. 2 and 4 §§ and 5 chap. 1 and 2 §§. The law has no rule about deposit, so point 7 is your agreement.

Blank template: Word · PDF

Are you renting out a tenant-owned apartment or a room?

A tenant-owned apartment also requires the board's consent, see renting out a tenant-owned apartment. If you rent out a room where you live, read lodger.

Common questions

Does the tenant have protection against eviction when I rent out my house?

No. The private subletting law gives no right to extension. The agreement ends when the time has expired or when it has been terminated with three months' notice period.

How much can I charge in rent for my house?

You agree on the rent. The tenant can apply to hyresnämnden, which reduces the rent if it is significantly higher than what is generally charged for similar housing rented out under the private rental law (2 chap. 5 §).

Does the private rental law apply if I rent out the house via Airbnb?

Not if the rental is for recreational purposes, such as holiday weeks. The law only applies when the accommodation is rented out for use as a home (1 chap. 1 and 3 §§).

Do I need to pay tax if I rent out the house for a short period?

Only if there is a surplus. For a small house, you deduct 40,000 kronor per year and 20 percent of the rent. The surplus is taxed at 30 percent, according to Skatteverket.

What applies to contracts signed before 1 July 2026?

They still follow the older law (2012:978) on renting out one's own home. The private rental law applies to agreements from 1 July 2026.

The law behind it

The sections summarised, with a link to the legal text on riksdagen.se.

1 kap. 1 och 3 §§ privatuthyrningslag (2026:772), checked 5 October 2026

The law applies when an individual or an estate of a deceased person lets out a house or part of a house as a home. It does not apply if the landlord holds the apartment as a rental apartment, regularly lets out more than two apartments apart from their own home, or if the letting is for leisure purposes. In force from 1 July 2026.

1 chapter 2 § of the Private Rental Act (2026:772), verified 5 October 2026

If the agreement also gives the right to use land together with the accommodation, the law applies to the entire agreement, if the land is used for gardening to a limited extent or for other than agriculture.

1 kap. 5 § privatuthyrningslag (2026:772), checked 5 October 2026

The tenancy agreement must be drawn up in writing if the landlord or the tenant asks for it.

1 chapter 6 § of the Private Rental Act (2026:772), verified 5 October 2026

A rental agreement applies until further notice if a fixed rental period has not been agreed.

2 kap. 1 § privatuthyrningslag (2026:772), checked 5 October 2026

The landlord and the tenant must agree on the rent, and it must be set as a fixed amount. Heating, cooling, hot water, electricity and water and sewage may be paid according to consumption. If you have not agreed on the rent, or the agreement conflicts with this, a reasonable amount is paid.

2 kap. 5 § privatuthyrningslag (2026:772), checked 5 October 2026

The tenant can apply to hyresnämnden for a change of rent. If the rent is substantially higher than what is generally charged for similar apartments let under the law, hyresnämnden reduces it to a reasonable amount.

2 kap. 6 § privatuthyrningslag (2026:772), checked 5 October 2026

Hyresnämnden's new rent applies from the date of the application, unless the tribunal decides otherwise. If the rent is reduced retroactively, the landlord must repay what was received in excess, with interest.

3 chapter 1 to 6 §§ of the Private Rental Act (2026:772), verified 5 October 2026

The home should be in the condition you agreed upon at takeover, or otherwise the condition the tenant can reasonably expect, and the landlord must maintain it during the rental period. In case of defects, the tenant can demand that they be rectified, receive a rent reduction, terminate the agreement if the defect is significant and not rectified, and receive compensation.

4 chapter 2 and 4 §§ of the Private Rental Act (2026:772), verified 5 October 2026

The tenant must take care of the rental apartment and what belongs to it. A damage or defect that needs to be rectified promptly should be reported by the tenant to the landlord immediately, and other damages or defects as soon as possible.

6 kap. 1 och 2 §§ privatuthyrningslag (2026:772), checked 3 October 2026

When a private individual lets, the tenant may always give notice on a fixed-term agreement, and an agreement that runs until further notice can be terminated, for the end of a month at least three months from the notice. The law applies from 1 July 2026; older agreements follow lagen (2012:978) om uthyrning av egen bostad.

6 chapter 3 § of the Private Rental Act (2026:772), verified 5 October 2026

The landlord may terminate the contract with immediate effect if the rent is more than two weeks late, if the tenant sublets without permission, neglects the home, causes disturbance or refuses access without complying with the request, or if the home is used for crime. Not if what the tenant has done is of minor importance.

6 kap. 7 § privatuthyrningslag (2026:772), checked 3 October 2026

Notice must be in writing, but the tenant may give notice orally if the landlord gives a written acknowledgement. Notice has been given when the recipient has received it.

Chapter 6, section 12 of the Private Rental Act (2026:772), checked 5 October 2026

When the rental period has expired, the tenant must leave the home by 12:00 the next day, or the next weekday if the day is a Saturday, Sunday or public holiday, unless you have agreed otherwise.

transitional provisions privatuthyrningslag (2026:772), checked 5 October 2026

The law entered into force on 1 July 2026 and repealed lagen (2012:978) om uthyrning av egen bostad. The repealed law still applies to agreements made under it.

42 kap. 30 § inkomstskattelag (1999:1229), checked 3 October 2026

Payment received when a private home or a rental apartment is let out must be reported. Expenses are not deducted; instead a deduction of 40,000 kr per year and home is made, plus a deduction under section 31. The deduction may not exceed the income.

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