Capital Gains
Tax

When you sell a privatbostad (your own home, whether a bostadsrätt or villa), only 22/30 of the capital gain is taxable. The tax rate on that portion is 30%, giving an effective rate of 22% on the full gain.

For example: you sell for 4 000 000 kr and bought for 2 500 000 kr. After deducting 75 000 kr in selling costs, your gain is 1 425 000 kr. The taxable portion is 1 425 000 × 22/30 = 1 045 000 kr, and the tax is 1 045 000 × 30% = 313 500 kr. Your effective rate on the gain is 22%.

Improvements (förbättringsutgifter) that raise the property's standard or add new functionality are deductible from the capital gain. This includes new kitchens, bathrooms, extensions, new roofs, new windows, and electrical upgrades.

Regular maintenance and cosmetic repairs (painting, wallpapering, fixing leaks) are not deductible. The threshold is 5 000 kr per calendar year: if your improvement costs fall below this, they are not deductible for that year.

If you claimed ROT tax deductions for the work, the ROT portion reduces the deductible improvement amount. Keep all receipts and invoices, as Skatteverket may request documentation.

Uppskov lets you defer paying capital gains tax when you sell your primary residence and buy a replacement property. The maximum deferral is 3 000 000 kr per person. If you own jointly with a partner, each can defer up to that amount on their share.

If the replacement property costs less than the sale price, the uppskov is proportionally reduced. You must buy and move into the replacement within the allowed time frame (normally the year before or after the sale).

Since 2021, uppskov is interest-free: there is no annual cost. The deferred tax (22% of the gain) is eventually paid when you sell the replacement property (unless you defer again).

Since the annual uppskov tax was abolished in 2021, deferral is almost always beneficial. You keep the full capital and can invest it, while the tax (22% of the gain) is deferred indefinitely at zero cost.

The only scenario where paying immediately could be preferable is if you expect the tax rate to increase in the future. Otherwise, deferring gives you an interest-free loan from the state.

Uppskov also makes sense when you need the capital for the down payment on the replacement property.

You can deduct costs directly related to the sale: estate agent fees, home staging, professional photography, advertising, and pre-sale inspection costs. These are subtracted from the sale price when calculating the capital gain.

Moving costs, cleaning fees, and costs incurred after the sale are not deductible. If you sell without an agent, you can still deduct advertising and legal fees related to the sale contract.

This calculator covers privatbostad only: your own home (villa, bostadsrätt, or ägarlägenhet) that you or a close relative lives in. The 22/30 rule and uppskov apply exclusively to privatbostäder.

Näringsfastigheter (commercial or rental properties held as a business) follow different rules. The full gain is taxed at 30% for individuals, and corporate-held properties at the bolagsskatt rate. No uppskov is available. If you are selling a rental property, consult a tax advisor.