What is lagfart and stämpelskatt in Sweden?

Lagfart is the registration of your legal title to a property, and stämpelskatt is the stamp duty charged on that registration. For private individuals the rate is 1.5% of the higher of the purchase price or the tax-assessed value (taxeringsvärde); for legal entities such as companies it is 4.25%.

What is pantbrev and how is it taxed?

A pantbrev (mortgage deed) is the legal instrument the bank holds as security for your loan. Issuing new mortgage deeds costs a stamp duty of 2% of the deed amount plus a fixed administrative fee. If the seller already has existing pantbrev that cover your loan, you can take those over and avoid the 2% on that portion.

Does Sweden tax assessed value or purchase price?

Stämpelskatt on the title deed is calculated on the higher of the actual purchase price and the property's tax-assessed value (taxeringsvärde) for the year before acquisition. In nearly all market transactions the purchase price is higher, so the duty is based on the price you pay.

Are there first-time buyer exemptions in Sweden?

Sweden does not offer a first-time buyer exemption from stämpelskatt — the 1.5% title tax and 2% mortgage deed duty apply regardless of whether it is your first purchase. Certain transfers, such as gifts and inheritance, are exempt, and intra-family transfers may be treated differently.

What fixed fees does Lantmäteriet add?

On top of the percentage taxes, the land registration authority (Lantmäteriet) charges a fixed administrative fee for registering the lagfart and another for each pantbrev. These are flat amounts, not percentages, and are included in this calculator's total.

Sweden Stamp Duty / Transfer Tax Calculator

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The Sweden Stamp Duty Calculator estimates the one-off taxes you pay when buying property in Sweden. There are two main charges: stämpelskatt on the title deed (lagfart) and stämpelskatt on new mortgage deeds (pantbrev), plus small fixed administration fees from Lantmäteriet. Together these are the upfront transaction taxes that sit on top of your deposit.

How it works

Both taxes are percentages, with fixed fees added on top.

lagfart_tax   = rate × max(price, assessed_value)
              rate = 1.5%  (individual)
              rate = 4.25% (company)
pantbrev_tax  = 2% × new_mortgage_deeds
total         = lagfart_tax + pantbrev_tax
              + lagfart_fixed_fee + pantbrev_fixed_fee

The title tax is charged on the higher of the purchase price and the tax-assessed value, which for market sales is almost always the purchase price. The 2% pantbrev duty applies only to newly issued mortgage deeds — if you take over the seller’s existing deeds, that portion avoids the 2%.

Example

A private buyer purchasing a 5,000,000 kr house and taking a 4,000,000 kr loan that needs all-new pantbrev:

Lagfart tax = 1.5% × 5,000,000 = 75,000 kr.
Pantbrev duty = 2% × 4,000,000 = 80,000 kr.
Plus fixed fees of roughly 825 kr (lagfart) and 375 kr (pantbrev).
Total transfer cost ≈ 156,200 kr.

Notes

A company buyer pays 4.25% on the title deed instead of 1.5%, which makes the choice of buyer entity significant. Taking over existing pantbrev from the seller can save the 2% on that amount. Gifts and inheritance are exempt from stämpelskatt. All maths runs in your browser; nothing is uploaded.