Stamp dutys and fees

Processing fee

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

Cost upon purchase

Upon purchase, you must pay stamp duty in addition to the processing fee. When we approve your matter, the purchase price is compared with the tax assessment value from the previous year. The stamp duty is then calculated on the higher amount. For example, the stamp duty is 1.5 per cent for private individuals, tenant owner associations and municipalities. For legal entities, such as limited companies, partnerships and economic associations, the stamp duty is 4.25 per cent and is calculated on whole SEK thousands, rounded down.

Example:
You buy a property from a relative and pay a symbolic amount of SEK 1,000 as a purchase price. The property’s tax assessment 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 tax assessment value. You will have to pay 1.5 per cent of SEK 288,000 in stamp duty = SEK 4,320.

Does the property not have a tax assessment value?

Then, you need to enclose a certificate of value together with the application for registration of title. The certificate of value is to be issued by an expert, such as a bank officer, estate agent or other competent appraiser and show the property’s market value when the purchase document was registered.

If the property has been given a tax assessment value in the current year, it cannot form the basis of the calculation of the stamp duty.

Does the property have a tax assessment value that is not accurate due, for example, to harvesting, subdivision, fire or another form of destruction?

Then you can contact the Swedish Tax Agency and notify them of what happened. If the Swedish Tax Agency makes a decision on a new tax assessment value, you can send the decision to us together with a request for a change in the stamp duty. If the change to the property occurred in the current year, it does not affect our decision on stamp duty as Lantmäteriet compares the purchase price with the previous year’s tax assessment value.

Keep in mind that 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 may instead receive a demand for payment.

Cost upon gift, inheritance and division of joint assets

Upon inheritance or division of joint assets, you do not need to pay any stamp duty, but rather only the processing fee. When it involves a gift, you may need to pay stamp duty if you assume loans or pay anything for the gift. In processing, the tax assessment value from the previous year is then compared to the amount that is a compensation for the gift. If the amount is 85 per cent or more of the tax assessment value, stamp duty must be paid as with a purchase.

Example:
You receive a property as a gift from a relative and pay a symbolic amount of SEK 1000 as compensation. The property’s tax assessment value is SEK 288,000. Since it is a gift and the compensation is less than 85 per cent of the tax assessment value, you do not need to pay any stamp duty.

Keep in mind that if you, for example, receive half of the property as a gift, the amount that you pay for the gift is compared to half of the tax assessment value.

A processing fee per acquisition document or notification

Something that is good to keep in mind is that one must pay a processing fee for every acquisition document or notification. For example, if a person gives each of his three children a share of the property and writes three deeds of gift, three processing fees must be paid. If only one deed of gift is written, it will be only one processing fee.

There may also be multiple processing fees in the event, for example, of distributions of inheritance where different people receive different properties, or in the event of a registration of easement where different rights are registered in several different properties.

When a matter is declared dormant, it means that an extra processing fee must be paid. Some of the most common examples of when a matter is declared dormant is when a consent is missing from the seller’s/donor’s spouse, the seller’s signature is not witnessed by two people, or the acquisition is dependent on conditions.

Fees upon mortgage and withdrawal of a mortgage deed

You must also pay stamp duty when you take out a mortgage on the property. The stamp duty is 2 per cent of the mortgage amount and is calculated on entire SEK thousands, rounded down. The processing fee is SEK 375 per mortgage.

Why does it cost anything?

The stamp duty can be compared with a state sales or transaction tax. The processing fee is to cover, for example, the cost of our processing.

When do I have to pay?

Once we have processed your matter, we send you an invoice and you then have 30 days to pay. The invoice must be paid before the mortgage deed is issued.

Legal entities can in some cases receive deferment of the payment of stamp duty according to Section 32a of the Stamp Duty Act. 

* A processing fee for every new mortgage deed.
** An extra processing fee if the application is declared dormant.