Declare sale of home | Guide 2024

We have created a complete guide where we go through which costs are deductible in the event of a sale, read it here:

🔗 Deductible costs

Briefly about deductible costs

You may deduct the following categories of costs when declaring a home sale:

Repairs and maintenance

Repair and maintenance refers to improvements that do not involve rebuilding, for example changing cabinet doors or repainting the walls.

• The measures must have increased the home’s value.
• The improvements must have been made during the year of sale or within the last five years.
• You must be able to show the expenses with receipts or invoices.
• The total costs must amount to at least SEK 5,000 during a calendar year.
• If you have received a ROT deduction, you can only deduct the part of the cost that remains after the tax reduction.

New, additions and conversions (basic improvements)

You have the opportunity to make deductions for basic improvements when selling a condominium, owner-occupied apartment or detached house. In summary, deductions can be made for:

• Purchase of new or improved equipment.
• Reconstructions
• New constructions
• Changes in the layout

Selling expenses

When selling your home, you can make deductions for various costs connected to the sale, such as:

• Attorney’s fees
• Fee to the broker
• Costs for advertising the home
• Styling and photography before sales
• Inspection of the house
• Insurance against hidden defects

Purchase costs

Costs you had related to the purchase are deductible. For example:

• The home’s purchase price
• Inspection costs
• Mortgage costs
• Shipping costs

Other costs

There are other costs that are deductible, for example:

• The difference in the internal repair fund (condominium only)
• Capital contribution (only condominium)