Sweden Wealth & Property Tax
Detailed wealth & property tax rates and rules for Sweden in 2026.
Wealth Tax
Sweden abolished its wealth tax (förmögenhetsskatt) in 2007. There are currently no plans to reintroduce it. This abolition was part of broader tax reforms aimed at reducing capital flight and encouraging investment in Sweden.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Sweden abolished inheritance tax (arvsskatt) in 2005 and gift tax (gåvoskatt) the same year. There is no tax on inherited or gifted assets in Sweden. However, the heir inherits the deceased's tax cost basis for assets, meaning capital gains tax will apply when the inherited assets are eventually sold.
Top Rate
0%
Property Tax
Sweden levies a municipal property fee (kommunal fastighetsavgift) on residential properties, capped at SEK 9,525 per year for houses and SEK 1,662 per apartment (2024). Commercial properties are subject to a state property tax (statlig fastighetsskatt) of 1% of the assessed value. A stamp duty of 1.5% (4.25% for legal entities) applies to property transfers. There is no real estate transfer tax beyond the stamp duty.
How Sweden Wealth Tax compares
Sweden does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
