Stamp dutys and fees

Calculate stamp duty and fee

Cost for registration of ownership

The cost for registration of ownership 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.

When a case is declared dormant that means that an extra expedition fee must be paid. Some of the more common examples for when a case is declared dormant is when consent from the spouse of the transferor is missing or the seller’s signature is not witnessed by two individuals or that there are conditions for the acquisition.

Cost for a purchase

Tax assessment value in the following text means tax assessment value from the year before when the registration of ownership was granted.

When you purchase you must apart from the expedition fee pay tax to the Swedish state (stamp duty). When we grant your case, the sales sum is compared to the tax assessment value from the year before the title registration date that your application for registration of ownership is granted. The stamp duty is then calculated on the highest amount rounded off downwards to the nearest thousand SEK.

For individuals, tenant owner associations and municipalities the stamp duty is 1,5 per cent. For legal entities (for example stock companies, partnerships, and economic associations) the stamp duty is 4,25 per cent.

Example:

You buy a property from a relative and pay a symbolic sum of 1000 SEK as the sales sum. The tax assessment value of the property is 288 750 SEK. Since it is a purchase the stamp duty will be calculated on the highest of the two amounts which in this case is the tax assessment value. You will have to pay 1,5 per cent of 288 000 SEK = 4 320 SEK. In addition to that an expedition fee of 825 SEK.

Keep in mind that if you have bought a site leasehold the sum you pay for the site leasehold will be compared to the tax assessment value for the building. The stamp duty is calculated on the higher of the two amounts.

Does the property not have any tax assessment value for the year before the year that the registration of ownership was granted?

Then you need to submit a value certificate together with the application for registration of ownership. The value certificate must be issued by an expert and show the estimated tax assessment value at the time that the sales document was issued. An expert is for example a bank clerk, real estate agent or another certificated appraiser.

If the property has received a tax assessment value for the current year that cannot be used for calculating the stamp duty.

Does the property have a tax assessment value that is incorrect because of for example felling of trees, subdivision, fire, or other destruction?

Then you need to contact the Swedish tax agency (Skatteverket) and inform them about what has happened. If the Swedish tax agency decides a new tax assessment value, you can submit the decision to us together with a request for a change of the stamp duty. If the change in the property has occurred during the current year it does not affect our decision on stamp duty since Lantmäteriet compares the sales sum with the tax assessment value of the year before.

Keep in mind that both the seller and the buyer have a joint liability for the stamp duty. That means that if the buyer does not pay then the payment can be demanded from the seller.

Cost for a gift, inheritance, and division of property

For inheritance and division, you do not have to pay any stamp duty only the expedition fee. When it comes to a gift you might have to pay stamp duty if you take over loans or pay something for the gift. Then in the processing the tax assessment value from the year before is compared to the sum that is paid as a compensation for the gift. If the sum amounts to 85 per cent or more of the tax assessment value, then stamp duty must be paid in the same manner as for a purchase.

Example:

You receive a property as a gift from a relative and pay a symbolic sum of 1000 SEK as a compensation. The tax assessment value is 288 000 SEK. 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. There is an expedition fee of 825 SEK.

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

If it is a site leasehold that you have received as a gift and you have taken over loans or paid something for the gift, then the sum that you have paid is compared only to the tax assessment value for the building.

One expedition fee per acquisition document

Something that is good to keep in mind is that one must pay an expedition fee for each acquisition document or notification. If someone for example gives each one of their three children a part each of the property by writing three deeds of gift, then three expedition fees must be paid. If only one deed of gift is written, then there is only one expedition fee.

There can also be several expedition fees for example in an inheritance division where different individuals receive different properties or for registration of an easement where different rights are registered in different properties.

Fee for mortgages and mortgage certificates

You must also pay stamp duty when you take out a mortgage in the property. The stamp duty is 2 per cent of the mortgage amount and is calculated on even thousands of SEK, rounded off downwards. The expedition fee is 375 SEK per mortgage.

Why is there a cost?

The stamp duty is like a sales tax. The expedition fee is to cover our handling costs. An expedition fee must always be paid and is meant to cover our costs for handling.

When do I have to pay?

When we have processed your case, we send you an invoice and you have 30 days to pay it. The invoice must be paid before the mortgage certificate can be issued.

Legal entities can sometimes be granted a postponement with the payment of the stamp duty according to Section 32a of the Swedish stamp duty act (legislation 1984:404).

* One expedition fee for each new mortgage certificate
**One extra expedition fee if the application is declared dormant and is then later granted