Private Rental Tax & Cost-Based Rent Calculator 2026
Calculate maximum legal sublet rent under the Swedish Private Rental Act (Privatuthyrningslagen) and evaluate your Skatteverket tax-free allowance (schablonavdrag SEK 40,000).
1. Property Type & Market Value
2. Sublet Rent & Duration
Skatteverket Tax & Allowance Breakdown
| Total Annual Gross Rental Income | SEK 168,000 / yr |
| Statutory Tax-Free Allowance (Schablonavdrag) | SEK 94,000 (Tax-free) |
| Taxable Rental Profit (Överskott av kapital) | SEK 74,000 / yr |
| 30% Capital Income Tax Owed to Skatteverket | SEK 22,200 (30% tax) |
Report taxable rental income on Skatteverket Form K4/K7 during annual tax declaration. Always obtain written approval from your BRF board before subletting.
Frequently Asked Questions (vanliga frågor)
How much rental income is tax-free in Sweden in 2026?
Under Swedish tax law, every homeowner or apartment owner gets a statutory tax-free rental allowance (schablonavdrag) of SEK 40,000 per year per property. In addition, bostadsrätt owners can deduct their actual co-op monthly fees paid during the rental period, while villa owners can deduct an extra 20% of gross rental income.
How is legal cost-based rent (kostnadsbaserad hyra) calculated for a sublet apartment?
Under the Swedish Private Rental Act (Privatuthyrningslagen), legal rent is calculated as your monthly operating costs (e.g. co-op fee + utilities) plus a reasonable return on capital (market value of the home multiplied by Riksbank reference rate + 2%).
What tax rate applies to rental income exceeding the tax-free allowance?
Net rental income exceeding your total tax-free allowance is taxed as capital income (överskott av kapital) at a flat 30% tax rate in your annual Skatteverket declaration.