Who pays the year the house is sold?
The person who owns the house at the beginning of the year pays the fee for the whole calendar year. If you sell the house during the year, it is you who is charged for the whole year, and the buyer pays from the following year. It is common for the buyer and seller to share the cost between them in the settlement on the day of entry. It is an agreement between you and does not affect who Skatteverket charges.
2 and 3 §§ lag om kommunal fastighetsavgift (2007:1398), checked 6 October 2026
Source: Skatteverket: Property fee and property tax.
How much is the property tax in 2026?
For a small house, the fee for the income year 2026 is at most 10,425 kronor. If 0.75 percent of the tax value is lower, you pay that amount instead. The ceiling is increased each year with the change in the income base amount. Holiday homes and houses for permanent residence are taxed in the same way, so the same rules apply to both.
Source: Skatteverket: Amounts and percentages 2026, Skatteverket: Different types of small houses (property taxation).
Newly built house: tax-free for 15 years
A newly built home is exempt from property tax for 15 years, starting from the year after the valuation year. If the house has a valuation year of 2026, you will not pay tax for the income years 2027 to 2041. This applies to homes with a valuation year of 2012 or later. If you buy a house that is a few years old, it may still be tax-free for a while. The valuation year is stated in the property tax assessment.
6 § lag om kommunal fastighetsavgift (2007:1398), checked 6 October 2026
Source: Skatteverket: Property fee and property tax.
Tenant-owned apartment
You pay the property fee indirectly through the annual fee and have no separate fee to consider when selling.
Source: Skatteverket: Property fee and property tax.
If the owner has died
If the deceased owned the property on 1 January of the year of death, the estate pays the property fee or property tax for the whole year. What the estate needs to do more with the home is stated in the guide to emptying an estate.
Source: Skatteverket: The property or tenant-owned apartment (when a relative dies).
Common questions
I sold the house in March. Do I have to pay the property fee for the whole year?
Yes, to Skatteverket. The person who owns the house on 1 January pays the fee for the whole year. You and the buyer can agree to share the cost in the settlement, but it does not change who Skatteverket charges.
Do I pay the property fee for my tenant-owned apartment?
No, not yourself. The association owns the house and pays the fee, which is included in the association's costs.
Is the property fee lower for a holiday home?
No. Holiday homes and houses for permanent residence are taxed on the same grounds as small houses, and the fee is calculated in the same way.
The law behind it
The sections summarised, with a link to the legal text on riksdagen.se.
2 and 3 §§ lag om kommunal fastighetsavgift (2007:1398), checked 6 October 2026
The fee for a calendar year is paid by the person who owns the property at the beginning of the year. For a single-family home, it is an amount that is increased each year, or 0.75 percent of the assessed value if that gives a lower amount.
6 § lag om kommunal fastighetsavgift (2007:1398), checked 6 October 2026
Newly built homes are exempt from property fees for the valuation year and the following 14 years, a total of 15 years.