Capital gains tax when you sell a house or a tenant-owned apartment

Calculate the profit in six steps

1. 1

   Step 1: Take the selling price and subtract the selling expenses, such as brokerage fees, valuation, inspection and home staging.

2. 2

   Step 2: Subtract the purchase price. For a house, this includes the stamp duty for the deed and the cost of the mortgage deed.

3. 3

   Step 3: Claim deductions for improvement expenses for the years when they were at least 5,000 kronor, and for improvement repairs from the year of sale and the five years prior.

   § 45 kap. 11 och 12 §§ inkomstskattelag (1999:1229), checked 6 October 2026

4. 4

   Step 4: For a tenant-owned apartment: adjust for the share in the association's internal repair fund and include certain capital contributions to the association.

   § 46 kap. 6 to 10 §§ inkomstskattelag (1999:1229), checked 6 October 2026

5. 5

   Step 5: If the result is a profit, 22 percent of it is taxed. If it is a loss, you can deduct half.

   § 45 kap. 33 § inkomstskattelag (1999:1229), checked 6 October 2026

   § 46 kap. 18 § inkomstskattelag (1999:1229), checked 6 October 2026

6. 6

   Step 6: If you buy a new home: apply for a deferral on form K5 or K6 in the tax return the year after the sale.

   § 47 kap. 6 to 8 §§ inkomstskattelag (1999:1229), checked 6 October 2026

How is the capital gains tax calculated?

22/30 of the profit is taxed as capital income at 30%. This means 22% of the entire profit. The Tax Authority's example: a profit of 150,000 kronor results in 33,000 kronor in tax. The same ratio applies to houses, owner-occupied apartments and tenant-owned apartments. A house and an owner-occupied apartment are reported on form K5, a tenant-owned apartment on K6.

Source: Skatteverket: Calculate profit, loss and tax, Skatteverket: Sale of a small house or owner-occupied apartment, Skatteverket: Sale of a tenant-owned apartment.

What can you deduct?

Selling expenses such as estate agent fees, legal costs, valuation, inspection, homestyling and photography are deducted from the price. The purchase price of a house includes stamp duty for the deed and the cost of a mortgage deed. Cleaning, moving, gardening and furniture are not deductible.

Improvement expenses, such as an extension or a new bathroom, are counted for the years when they total at least 5,000 kronor. Repairs and maintenance are only counted if they were made during the year of sale or the five years prior, and only to the extent that the property is in better condition than when you bought it. The deduction is reduced for wear and tear, and if the property was new when you bought it, you are not entitled to a deduction for repairs. Improvement expenses are specified on form SKV 2197.

Source: Skatteverket: Sale of a small house or tenant-owned apartment, Skatteverket: Repairs and maintenance.

What applies to a tenant-owned apartment?

The acquisition cost of a tenant-owned apartment includes the purchase price, improvement expenses and certain capital contributions to the association. Your share of the internal repair fund is deducted when you sell and added when you buy. Capital contributions are only counted if they went to the association's amortisation or to new construction, extension or reconstruction.

Source: Skatteverket: Sale of a tenant-owned apartment.

If you make a loss

Half of the loss can be deducted. The deduction gives a tax reduction of 30 per cent of the deficit up to 100,000 kronor and 21 per cent of the amount exceeding.

Source: Skatteverket: Calculate profit, loss and tax.

Deferral: postpone tax when you buy a new property

You can get a deferral if the sold property was your permanent residence, meaning you lived there for at least one year immediately before the sale or at least three of the last five years. The replacement property must be purchased no earlier than 1 January of the year before the year of sale and no later than 31 December of the year after, and you must have moved in no later than 2 May of the second year after the sale. Both properties must be located in Sweden or another EES country.

The deferral is at least 50,000 kronor and at most 3,000,000 kronor times your ownership share. If the new property is at least as expensive, you can defer the entire profit, otherwise a part in proportion to the price. If you have not purchased the new property when you file your tax return, you can apply for a preliminary deferral, which applies for one year and then becomes final or is reversed. You can also choose to reverse the deferral voluntarily. If you sell the replacement property later, the deferral is reversed then.

Source: Skatteverket: Conditions for deferral, Skatteverket: Preliminary deferral, Skatteverket: Amounts and percentages 2026.

When should tax be paid?

The tax will be shown on the final tax statement after the tax return the year after the sale. If the remaining tax is higher than 30,000 kronor, the excess must be paid earlier, in February. The dates change every year, so check them on the Skatteverket website before paying.

Source: Skatteverket: Calculate profit, loss and tax.

The law behind it

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