Previous tax rates and handling fees

Here you can read about tax rates and handling fees for legal registration and mortgages from 1943 to 1992.

Stamp tax law
Date Natural persons
Percent
Legal persons
Percent < / th>
1943-07-01 1 2
1965- 01-01 1 2
1979-07-01

1, 5

3
2011-01-01 1,5 4 , 25

Note! On acquisitions that took place between 12 June 1996 and 31 December 1997, where legal registration was granted before 31 March 1998, the stamp duty was temporarily reduced. During the period, it was 0.5 per cent for natural persons and 1 per cent for legal persons.

Stamp tax mortgage
Date Percent
1943-07-01 0,4
1965-01-01 0,4
1979-07-01 1
1985-07-01 2
1989-09-01560
Expeditionsavgift lagfart
Date SEK
1943-07 -01 2
1965-01-01 5
1968-07-01 10
1972-01-01 20
1976-07-01 30
1979-01-01 60
1980-10 -01 200
1982-07-01 220
1984-09-01 385
1987-01-01 450
1990-09-01 600
1992-02-01 750
1992-07-01 825 < / td>
1968-07-01
Expedition fee Mortgage
Date SEK
1943-07-01 7
1965-01-01 15
20
1976-07-01 30
1979-01-01 40
1980-10-01 80
1982-07-01 100
1984-09-01 175
1987- 01-01 200
1989-09-01 260
1990-09-01 280
1992-02-01 350
1992-07-01 375

Before 1 January 1965, there was no stamp duty on the acquisition of empty timber tter, but only in the case of a leasehold lease with 0.25 percent. A certificate of title from the town hall court cost SEK 5 before January 1, 1965.

Previous tax rates and fees for printing (In Swedish, pdf, new window)

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