Stamp duty and fees

Calculate taxes and fees

Cost of legal registration

The cost of legal title depends on how you acquired the property. It is not certain that you need to pay stamp duty, but you always pay a handling fee of SEK 825. The handling fee is to cover the cost of our processing.

When a case is declared dormant , it means that an extra handling fee must be paid. Some of the most common examples of when a case is declared dormant are when there is no consent from the transferor's spouse, that the seller's signature is not witnessed by two people, or that the acquisition is subject to conditions.

Cost of purchase

In case of purchase, you must pay stamp duty in addition to the handling fee. When we grant your case, the purchase price is compared with the assessed value from the previous year. The stamp duty is then calculated on the higher of the amounts. For example, for private individuals, tenant-owner associations and municipalities, the stamp duty is 1.5 percent. For legal entities such as limited companies, trading companies and economic associations, the stamp tax is 4.25 percent and is calculated at thousands of kronor, rounded down.

Example:
You buy a property from a relative and pays a symbolic sum of SEK 1,000 in purchase price. The property's assessed value is SEK 288,000. Since it is a purchase, the stamp duty will be calculated on the higher of the two amounts, which in this case is the assessed value. You will have to pay 1.5 percent of SEK 288,000 in stamp duty = SEK 4,320.

Remember that if you have bought a plot of land, it is compared amount you pay for the plot of land against the taxed building value. Stamp duty is calculated on the higher of the two amounts.

Does the property have no assessed value?

Then you need to send a value certificate together with application for legal registration. The value certificate must be issued by an expert, such as a bank clerk, broker or other authorized valuer, and show the property's estimated tax value when the purchase document was drawn up.

Does the property have a tax value that is incorrect due to, for example, felling, subdivision, fire or other destruction?

Then you should contact the Swedish Tax Agency and report what happened. If the Swedish Tax Agency makes a decision on a new assessment value, you can send the decision to us together with a request to change the stamp duty. If the change on the property has taken place during the current year, it does not affect our decision on stamp duty as Lantmäteriet compares the purchase price to the previous year's assessed value.

Remember: both the seller and the buyer have a joint payment responsibility for the stamp duty. This means that if the buyer does not pay, the seller can instead be required to pay.

Cost of gift, inheritance and division of property

In the case of inheritance and division of property, you do not have to pay stamp duty, only the handling fee . When it comes to a gift, you may have to pay stamp duty if you take out a loan or pay something for the gift. When processing, the assessed value from the previous year is then compared with the amount that is a compensation for the gift. If the sum amounts to 85 percent or more of the assessed value, stamp duty must be paid as with a purchase.

Example:
You get a property as a gift from a relative and pays a symbolic sum of SEK 1,000 in compensation. The property's assessed value is SEK 288,000. As it is a gift and the compensation is less than 85 percent of the tax value, you should not pay any stamp duty.

Remember:

• For example, if you receive half of the property as a gift, the amount you pay for the gift is compared to the half assessed value.
• If it is a plot of land you received as a gift and took over a loan or paid something for the gift, the amount you pay is only compared against the assessed building value.

One handling fee per acquisition document

Something that is good to keep in mind is that you have to pay a processing fee for each acquisition document or notification. For example, if you give your three children each a part of the property and write three gift certificates, you have to pay three handling fees. If you only write a gift certificate, it will only be a processing fee.

There can also be several processing fees for, for example, inheritance changes where different people get different properties, or for registering easements where different rights are entered in several different properties.

Fee for mortgage and withdrawal of mortgage deed

You must pay stamp duty even when you take out a mortgage on the property. The stamp duty is 2 percent on the mortgage amount and is calculated at thousands of kronor, rounded down. The handling fee is SEK 375 per mortgage.

Why does it cost?

The stamp duty can be compared to a state sales tax. The handling fee is to cover the cost of our processing.

When should I pay?

Once we have handled your case, we will send you an invoice and you have 30 days to do so. to pay. The invoice must be paid before the mortgage deed is issued.

Legal persons may in certain cases be deferred with the payment of stamp duty in accordance with section 32a of the Stamp Duty Act. Read more about deferral of stamp duty for legal entities (pdf, new window).

* A handling fee for each new mortgage deed.
** An extra handling fee if the application is declared dormant and then granted.