The 22/30 rule
The 22/30 rule is how gains on selling your private home are taxed. Only 22/30 of the gain is taxable, and that portion is taxed at 30%, which works out to an effective rate of about 22% of the whole gain.
A quick example
On a 1 000 000 kr gain, 22/30 of it (about 733 000 kr) is taxable, and 30% of that is roughly 220 000 kr, which is 22% of the full gain. Deductible improvements and selling costs reduce the gain before this is applied, so keeping receipts genuinely lowers the bill.
Uppskov: deferring the tax
If you sell and buy a replacement home, you can defer the gain through uppskov, up to a cap (3 000 000 kr per person), and since 2021 the deferral is interest-free. It does not erase the tax, it postpones it, but an interest-free deferral is effectively a free loan from the state until you eventually sell without rebuying.
Where it shows up
- Property capital gains
The 22% effective rate applies to a privatbostad; commercial property follows different rules. And improvements (grundförbättringar) reduce your taxable gain, so save invoices for kitchens, bathrooms and extensions, they can be worth a lot at sale.