Co-op flat · selling
SEK 191,840
tax on the gain – 22 % of SEK 872,000
- Sale price
- SEK 4.2m
- − Agent's fee
- SEK 63,000
- − Other selling costse.g. styling, advertising
- SEK 15,000
- − Purchase price
- SEK 3.1m
- − Improvement costse.g. a new kitchen, bathroom – with receipts
- SEK 150,000
- Gain
- SEK 872,000
- Taxable part, 22/30
- SEK 639,467
- Tax 30 % on it – 22 % of the gain
- SEK 191,840
- Tax
- SEK 191,840
- Left after the agent and taxbefore loans to repay
- SEK 3.93m
- A deferral only if the home sold was your permanent home: you lived there for at least the year before the sale, or at least three of the last five years (Income Tax Act ch. 47 s. 3). A holiday home never qualifies (Skatteverket).
- Deferral: you buy a new permanent home in Sweden or the EEA from 1 January the year before to 31 December the year after the sale, and move in by 2 May the second year after. The deferral is at least SEK 50,000 and at most SEK 3,000,000 (times your share). If the new home costs less than the sale price less selling costs (e.g. the agent's fee), you defer the same share of the gain (Income Tax Act ch. 47 ss. 6–9; Skatteverket: final deferral).
- The yearly charge on deferrals (about 0.5 %) was removed from income year 2021 – a deferral costs nothing each year, but the tax is paid when you sell the new home, at the rate then in force.
- What counts as the purchase price and improvement costs is for Skatteverket; declare on K5 (house, freehold flat) or K6 (co-op flat) the year after you signed the contract.
How this is worked out
Gain = sale price − agent's fee and other selling costs − purchase price − improvement costs. 22/30 of the gain is taxed at 30 % (Income Tax Act ch. 45 s. 33, ch. 46 s. 18, ch. 65 s. 7) – 22 % of the gain. Deferral (a permanent home only) = the gain × the new home's price ÷ (the sold home's price − selling costs), at most the whole gain, at least SEK 50,000 and at most SEK 3,000,000 (ch. 47 ss. 6–8).
Rules and sources
- Income Tax Act (1999:1229) – ch. 45 s. 33 and ch. 46 s. 18 22/30 of the gain, 50 % of a loss; ch. 47 deferral; ch. 65 s. 7 30 %; ch. 67 s. 10 tax reduction 30 %/21 % · read 4 Nov 2026
- Skatteverket: gain, loss and tax – 22 % tax on the gain, 50 % of a loss, tax reduction 30 % up to SEK 100,000 and 21 % above · read 4 Nov 2026
- Skatteverket: deferral – deferral SEK 50,000–3,000,000, the yearly charge removed from income year 2021, the dates to buy and move in · read 4 Nov 2026
- Skatteverket: conditions for deferral, final deferral, sale and purchase price for deferral – permanent home: at least the year before the sale or three of the last five – no deferral for a holiday home; the new home's price is set against the sale price less selling costs · read 4 Nov 2026
General information – not financial or legal advice.