What is Sweden's capital gains tax rate?

Capital income in Sweden is taxed at a flat 30%. For listed shares and funds the whole gain is taxed at 30%. For the sale of a private residence (privatbostad), only 22/30 of the gain is taxable, which produces an effective rate of 22% (because 22/30 × 30% = 22%).

What is the 22/30 quota for property?

When you sell a private home, Swedish rules tax only 22/30 of the realised gain in the capital income category. Since capital income is taxed at 30%, taking 22/30 of the gain and applying 30% gives an effective tax of 22% on the whole gain. This calculator applies that quota automatically for property.

What costs can I deduct from a property gain?

You can deduct the original purchase price, purchase costs such as stämpelskatt, selling costs like estate agent fees, and improvement expenses (förbättringsutgifter) — basic improvements above 5,000 kr in a year and major renovations. Routine maintenance is not deductible. Deducting these lowers the taxable gain.

Can I defer the tax when buying a new home?

Yes. Sweden allows deferral (uppskov) of the gain on a private residence if you reinvest in a new qualifying home in the EEA, subject to limits. The deferred amount carries a small annual standard interest charge. This calculator shows the tax before any uppskov deferral.

How are losses treated?

Capital losses are deductible against capital gains. Losses on listed shares are fully offset against share gains; otherwise 70% of a net capital loss can reduce other capital income, and a tax reduction applies if total capital income is negative. This tool computes tax on a positive gain only.

Sweden Capital Gains Tax Calculator

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The Sweden Capital Gains Tax Calculator works out the kapitalvinstskatt you owe when you sell shares, funds, or a home in Sweden. Capital income is taxed at a flat 30%, but the two main assets are treated differently: listed shares and funds are taxed on the full gain at 30%, while a private residence is taxed on only 22/30 of the gain, giving an effective 22% rate.

How it works

First the taxable gain is found, then the relevant quota and the 30% rate are applied.

gain        = sale_price − cost − selling_costs − improvements
shares:   taxable = gain          → tax = 30% × gain
property: taxable = 22/30 × gain   → tax = 30% × taxable = 22% × gain

For property, deductible costs include the original price, purchase taxes, agent fees, and qualifying improvement expenses (förbättringsutgifter). For shares, the cost basis is your acquisition price plus brokerage. The result is the tax due and your effective rate on the headline gain.

Example

Selling a flat bought for 2,500,000 kr for 3,400,000 kr, with 120,000 kr agent fees and 80,000 kr of qualifying improvements:

Gain = 3,400,000 − 2,500,000 − 120,000 − 80,000 = 700,000 kr.
Taxable = 22/30 × 700,000 = 513,333 kr.
Tax = 30% × 513,333 = 154,000 kr (an effective 22% of the gain).

Notes

Deferral (uppskov) into a new EEA home can postpone the property tax for a small annual interest charge. Losses on listed shares fully offset share gains; otherwise 70% of a net loss reduces other capital income. This calculator shows tax on a positive gain before any uppskov. All maths runs in your browser; nothing is uploaded.