Guides to selling a home
- How much tax do I pay when I sell? 22 percent of the profit. If you buy a new home, you can get a deferral of up to 3 million kronor.
- How long am I responsible for defects in the house I sold? Up to ten years from the move-in date for a house. For a tenant-owned apartment, the buyer complains no later than two years after the move-in date.
- Who pays the property fee the year I sell? The person who owns the house on 1 January pays for the whole year. The buyer and seller can share it in the settlement.
- What applies when I sell my tenant-owned apartment? Written transfer agreement, the buyer must be accepted as a member and the association's fees according to the statutes.
- What should be left and how cleaned should it be? Fixed furnishings, stove, refrigerator and keys are included with the house. The apartment should be well cleaned if nothing else is agreed.
In what order does it happen?
- The contract. A house is sold with a written purchase agreement that both parties sign, and a tenant-owned apartment with a written transfer agreement. The takeover day is stated in the contract.
- Membership, if it is a tenant-owned apartment. The buyer is to be accepted as a member of the association. If the buyer is refused, the transfer becomes invalid.
- The move-out. Book a removal company from the date of entry, cancel electricity and other contracts, and clean. What belongs to the house, such as stove, refrigerator and keys, you leave behind.
- The takeover. The buyer pays and you hand over the keys. From that day, the buyer bears the risk for the house.
- Flyttanmälan to Skatteverket, at the latest one week after the move.
- The declaration the year after the contract was written: profit or loss, and deferral if you buy a new home.
Source: Jordabalk (1970:994) (riksdagen.se), Bostadsrättslag (1991:614) (riksdagen.se), Skatteverket: Calculate profit, loss and tax. 4 kap. 1 and 11 §§ and 2 kap. 2 § jordabalken, 6 kap. 4 and 5 §§ bostadsrättslagen (the Swedish Housing Cooperatives Act).
Move to a smaller or larger home
If you sell to move to something smaller or larger, it affects the tax. You can get a deferral if you have lived in the sold home for at least one year immediately before the sale, or three of the last five years, and buy a new home in Sweden or another EES country. The new one must have been purchased at the earliest on 1 January of the year before the year of sale and at the latest on 31 December of the year after, and you must have moved in no later than 2 May of the second year after the sale.
If the new home costs at least as much as the old one, you can defer tax on the entire gain, up to 3,000,000 kronor times your ownership share. If it is cheaper, such as when you move to a smaller home, the deferral only applies to part of the gain and the rest is taxed. The deferral must be at least 50,000 kronor. How to calculate and apply for it is stated in the guide to capital gains tax and deferral.
47 kap. 3 § inkomstskattelag (1999:1229), checked 6 October 2026
47 kap. 6 to 8 §§ inkomstskattelag (1999:1229), checked 6 October 2026
Source: Skatteverket: Conditions for deferral, Skatteverket: Preliminary deferral.
Water, waste collection and electricity when the house changes owners
If you sell a house in Gothenburg, you report the change of ownership for water, sewage and waste collection to Kretslopp och vatten with the date of entry as the date, and read the water meter on that day. You pay the subscription until the notification has been received. How it works with electricity, chimney sweeping and sewage in other municipalities is described in the guide to moving to or from a house.
Source: Gothenburg City: Report change of ownership of subscriptions, house.
Common questions
When should I terminate my contract when I sell?
Count from the date of possession. The electricity grid contract is terminated at least one month in advance and the electricity trading contract at least 14 days in advance, unless otherwise agreed, and water, sewage and waste collection change owners on the date of possession. The whole list is in the guide to moving to or from a house.
Do I need to declare the sale the same year?
No. You declare the sale the year after the year the purchase contract was signed, regardless of when the takeover occurs.
Can I move to a cheaper home and still get a deferral?
Yes, but only with part of the profit. If the new home is cheaper, the deferment is a proportion of the profit in relation to the prices. The rest is taxed.
The law behind it
The sections summarised, with a link to the legal text on riksdagen.se.
4 chapter 1 § jordabalken (1970:994), checked 5 October 2026
The purchase of real property is concluded through a purchase agreement that the seller and buyer sign. The agreement must state the purchase price and that the seller transfers ownership to the buyer. A purchase that does not meet the requirements is invalid.
4 kap. 11 § jordabalken (1970:994), checked 5 October 2026
The seller bears the risk of the property being damaged or deteriorating due to an accident as long as it is in the seller's possession, i.e. until the takeover. If the takeover has been delayed due to the buyer, the risk lies with the buyer.
2 kap. 1 och 2 §§ jordabalken (1970:994), checked 6 October 2026
The property includes buildings, pipes, fences, trees and plants. A building includes fixed furnishings and what it is equipped with for permanent use, such as a heating boiler, radiators, tile stove, indoor windows, awning and keys, and in a home, usually a bathtub, stove, refrigerator and washing machine. Spare parts are not included.
4 kap. 19 b § jordabalken (1970:994), checked 6 October 2026
The buyer's claims due to defects in the property are subject to a limitation period of ten years after taking possession, unless the limitation period is interrupted.
6 kap. 4 § bostadsrättslag (1991:614), checked 3 October 2026
A contract to sell a tenant-owned apartment must be in writing and signed by the seller and the buyer, and state the apartment and the price.
6 chap. 5 § tenant-owned apartment law (1991:614), checked 5 October 2026
The transfer of a tenant-owned apartment is invalid if the buyer is denied membership in the association, or if the purchase agreement does not meet the formal requirements. A claim for invalidity must be brought within two years from the transfer.
45 kap. 33 § inkomstskattelag (1999:1229), checked 6 October 2026
When selling a private residential property, 22/30 of the profit is taxed, and 50 percent of a loss is deducted. A previous postponement is recovered and a new postponement is deducted before the quota is made.
46 kap. 18 § inkomstskattelag (1999:1229), checked 6 October 2026
When selling a tenant-owned apartment, 22/30 of the profit is taxed, and 50 percent of a loss is deducted.
47 kap. 3 § inkomstskattelag (1999:1229), checked 6 October 2026
Postponement requires that the sold home was a permanent residence: the seller was resident there for at least one year immediately before the sale or at least three of the last five years. The home must be located within the EES, and a home owned by an estate cannot provide a postponement.
47 kap. 6 to 8 §§ inkomstskattelag (1999:1229), checked 6 October 2026
The postponement must be at least 50,000 kronor and is at most 3,000,000 kronor times the seller's ownership share. If the replacement home is at least as expensive, the entire profit can be postponed, otherwise a part in proportion to the price. If the replacement home is not purchased in time, a preliminary postponement is given.
25 § folkbokföringslag (1991:481), checked 3 October 2026
A person who is registered and has moved must report the move to Skatteverket within a week.