Placepoint

Taxeringsvärde

The taxeringsvärde is the value Skatteverket sets for a fastighet (property unit) through the fastighetstaxering, and it forms the basis for a range of taxes and charges. Unlike the Norwegian formuesverdi, the taxeringsvärde is tied to the property itself, not to the individual owner's tax return, and it is publicly available regardless of who owns the property.

The fastighetstaxering has its legal basis in fastighetstaxeringslagen (1979:1152). Skatteverket sets the taxeringsvärde at about 75% of what it assesses as the likely market value of the property, measured two years before the assessment year. A detached house assessed for 2027 is therefore compared against sales in the area in the period 2023-2025, adjusted to the 2025 price level.

The assessment takes three forms. Allmän fastighetstaxering is the large, periodic review of all properties of a given type, which for most types happens every six years. Förenklad fastighetstaxering is a simpler interim round for småhus (detached houses and terraced houses) and hyreshus (rental buildings), carried out every three years, that is, in the years between the large allmän fastighetstaxering rounds. Särskild fastighetstaxering is carried out in the remaining years, but only for properties where there is a nytaxeringsgrund: a significant change such as new construction, demolition, division into units or a change of use. Most property owners in Sweden therefore have a taxeringsvärde without having applied for one.

The taxeringsvärde itself is not a single figure, but the sum of delvärden (part values). The two most important are markvärde (the value of the plot) and byggnadsvärde (the value of the building), which are set separately and added together to give the property's total taxeringsvärde. For a rental building, the value is based on värdefaktorer (valuation factors) the owner reports: the rent for homes and commercial premises, boarea, lokalarea and year of construction. An owner who believes the value is wrong can ask Skatteverket for omprövning (a review) within five years, or appeal directly to the administrative court. Both routes require the owner to present new documentation that Skatteverket did not have when the decision was made.

The taxeringsvärde is used for several purposes. It is the basis for the municipal fastighetsavgift on homes, which is 0.75% of the taxeringsvärde up to a cap, and for the state fastighetsskatt on commercial property and undeveloped plots. It is the floor value in the calculation of stämpelskatt for lagfart: the charge is calculated on the higher of the purchase price and the taxeringsvärde. Banks also use it as a reference when lending, although most also obtain their own valuation. Almost all properties with an established use have a taxeringsvärde. Exceptions include certain publicly owned properties.

The Norwegian counterpart is the formuesverdi, but the comparison breaks down in two places. The taxeringsvärde is set on a fixed, multi-year cycle (allmän every six years, förenklad every three) regardless of a change of owner, while the Norwegian formuesverdi is recalculated every year from the owner's own tax return and SSB's ongoing price statistics. The taxeringsvärde is also a published attribute of the property itself, searchable by anyone through Lantmäteriet and Skatteverket, while the formuesverdi is part of the individual taxpayer's private tax return and not a publicly available attribute of the home.

From Placepoint glossary: Taxeringsvärde

More information: Fastighetstaxeringslag (1979:1152), Skatteverket: Taxeringsvärde småhus, Skatteverket: Fastighetsavgift och fastighetsskatt

English: Assessed (tax) value of a property.

Common questions we come across

What is a taxeringsvärde?

The taxeringsvärde is the value Skatteverket sets for a fastighet through the fastighetstaxering, used as the basis for fastighetsavgift, fastighetsskatt and stämpelskatt.

How large is the taxeringsvärde compared with the market value?

The taxeringsvärde is set at about 75% of what Skatteverket assesses as the likely market value two years before the assessment year.

How often is the taxeringsvärde set again?

Most properties are reassessed every six years through allmän fastighetstaxering, with a förenklad assessment every three years and a särskild assessment when significant changes occur in the intervening years.

What is the taxeringsvärde used for?

It forms the basis for the municipal fastighetsavgift and the state fastighetsskatt, it is the floor value for stämpelskatt for lagfart, and banks use it as a reference when lending.

Is the taxeringsvärde the same as the Norwegian formuesverdi?

They are similar, but the taxeringsvärde is a public, searchable attribute of the property set on a fixed multi-year cycle, while the formuesverdi is calculated each year from the individual owner's tax return and is not a searchable attribute of the home.