When you rent out your home in Sweden, the rental income is taxable, but you first get a standard deduction and in most cases can also deduct part of your housing costs. If there is a surplus after the deductions, you declare it in your tax return and pay tax on it, and if there is no surplus there is no tax. The easiest way to see how this works in your case is the calculation help from the Swedish Tax Agency (Skatteverket).

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What counts as a private home when you rent it out?

When you rent out a private home (privatbostad), the Swedish Tax Agency means housing you own and use for your own living, such as a tenant-owned apartment (bostadsrätt), a house or a holiday home. This is the kind of home the generous deductions apply to. If you sublet your rental apartment (hyresrätt), tax works in much the same way, except that it is the rent you pay yourself that you deduct.

Tax is only one part of renting out. You also need consent from the housing association or your landlord to sublet a tenant-owned apartment or a rental apartment, while a house or a freehold apartment can be rented out without anyone else having to approve it. Read more in the guide to renting out an apartment second-hand.

How tax on second-hand rental works

You only pay tax on second-hand rental on the surplus left once the deductions are made. The income counts as capital income, the same type of income as interest and share gains, not as salary. As the landlord, you are responsible for declaring the surplus.

In broad terms, the calculation goes like this. You add up all the rental income for the year, subtract the standard deduction and the costs you are allowed to deduct, and what remains is the surplus you pay tax on. If you only rent out part of the year, you count the months the home was actually rented out.

The standard deduction for renting out

The standard deduction (schablonavdrag) is a fixed deduction you can make without showing any receipts. It applies per year and per private home you rent out, so someone who rents out both a tenant-owned apartment and a holiday home can in most cases make the deduction for each of them. The deduction can never be larger than the rental income from the home.

If you own the home together, the standard deduction is split according to how large a share each of you owns, and each of you declares your share of the income. You will find the current amount and how it works for different types of ownership at the Swedish Tax Agency.

Which deductions can you make on top of the standard deduction?

Beyond the standard deduction, what you can deduct depends on the type of home you rent out. If you rent out a tenant-owned apartment, you can deduct the monthly fee to the housing association for the time the home is rented out. The part of the fee that is a capital contribution, for example to pay down the association’s loans, does not count. If you sublet a rental apartment, you deduct the rent you pay to your own landlord in the same way.

For a house, a terraced house or a holiday home that you own, it works differently. There you do not deduct your actual running costs, but get an extra deduction instead, calculated from how much rent you take in. If you want to rent out a holiday home, there is more on that in the guide to renting out a holiday home.

Can you rent out without paying tax?

You can rent out without paying tax if the rental income is not larger than the deductions you are entitled to. Then there is no surplus, and without a surplus there is nothing to pay tax on. This is common when you rent out for a shorter period, or when the fee or rent you pay yourself makes up a large part of the rental income.

That is why it pays to do the maths before you set the rent. A rent that is reasonable for the home makes it easier to find a tenant, and the rent calculator shows what similar homes have been rented out for. The calculator is based on completed rentals of similar homes through Samtrygg, and from there you can work out the tax with the Swedish Tax Agency’s calculation help.

Tax when you rent out a room and live there yourself

Renting out a room in your own home counts as renting out a private home, and you can make the standard deduction in the same way as when you rent out the whole home. If you rent out a room in a tenant-owned apartment or a rental apartment, you can also deduct the part of the fee or rent that corresponds to the room. So if you rent out one of three rooms of the same size, you count with roughly that share.

How tax works when you rent out a room in a house you own is covered in the guide to renting out a room in a house. For everything else about having someone live with you, read rent out a room to a lodger.

How to declare rental income to the Swedish Tax Agency

You declare income from renting out a private home in your income tax return, in the box for surplus from renting out a private home. You do not need to register the rental in advance, but declare the income the year after you rented out. If there is no surplus, in most cases you do not need to fill in anything at all.

To work out the surplus, you can use the Swedish Tax Agency’s form SKV 2199. It supports your own calculation and is not submitted, but keep it together with the lease in case the Swedish Tax Agency has questions. If you rent out several homes on a larger scale, the rental may count as a business activity with different rules, so check with the Swedish Tax Agency if that could apply to you.

Why rent out through Samtrygg

With a rent guarantee for up to 12 months and a standardised lease, you are in control of both the rent and the paperwork, and that makes it easier to work out the tax. The lease is signed digitally, so the rent and the rental period are in black and white when it is time to declare. You create a free listing, work out a reasonable rent and choose for yourself who gets to rent.

The Safety Package is included free of charge for landlords:

• Rent guarantee for up to 12 months
• Rental insurance that covers damage a standard home insurance does not cover
• Verified home seekers and credit checks of tenants
• Standardised lease, written by Samtrygg’s lawyers
• Inspection report at move-in and move-out
• Legal advice
• Free marketing
• Personal service and help throughout the process

Samtrygg is a marketplace with experience from more than 25,000 rentals. You and your tenant sign the lease directly with each other, and we are there to support you all the way.

Frequently asked questions about tax when renting out a private home

Do I have to pay tax when I rent out my home?

You only pay tax if the rental income is larger than the deductions you are entitled to. The standard deduction and the deduction for the fee or rent mean that many people who rent out at a reasonable rent have a small surplus or none at all. Work out your own case with the Swedish Tax Agency’s calculation help.

What is the Swedish Tax Agency’s form SKV 2199?

SKV 2199 is the Swedish Tax Agency’s form for working out the surplus from renting out a private home. You fill it in for your own sake and do not submit it. You then transfer the surplus to your income tax return.

Do I have to register a second-hand rental with the Swedish Tax Agency?

No, you do not need to register the rental with the Swedish Tax Agency before you rent out. What you do is declare any surplus in your income tax return the following year. Consent for the rental itself is a separate matter, which you arrange with the housing association or your landlord.

Can I deduct the interest on my mortgage from the rental income?

No, the interest on your mortgage does not count as a cost of renting out. You deduct it as usual in your tax return, whether you rent out or not. Against the rental income you make the standard deduction and the deduction for the fee, the rent or the extra part for a house.

What applies if we own the home together?

Then both the rental income and the standard deduction are split according to how large a share each of you owns. Each of you declares your share in your own tax return. You can see exactly how it works in your case at the Swedish Tax Agency.

How much rent can I charge?

If you rent out your tenant-owned apartment, house or freehold apartment, you and the tenant agree on the rent, but it must not be significantly higher than what similar homes normally cost. If you sublet a rental apartment, the rent must be reasonable, which in practice starts from the rent you pay yourself. The rent calculator gives you a suggested reasonable rent based on completed rentals of similar homes through Samtrygg. Read more in the guide how much rent can I charge?

Summary

Renting out a private home is taxable, but you only pay tax on what remains after the standard deduction and the deduction for the fee, the rent or the house. If there is no surplus there is no tax, and you declare any surplus in your tax return the following year. Work out your own case with the Swedish Tax Agency’s calculation help, and start by finding out what your home can be rented out for.

See what your home can be rented out for in the rent calculator

Last updated 16 October 2026