Introduction

Short-term rentals, commonly known as *korttidsuthyrning* or *semesterboenden* in Sweden, have become a cornerstone of the travel industry, offering both locals and tourists a unique way to experience the country’s rich culture and natural beauty. Popular destinations like Stockholm, Gothenburg, and the scenic archipelagos have seen a surge in demand for these personalized stays, providing travelers with the comfort of home in the heart of Sweden’s most sought-after locations.

The impact of short-term rentals in Sweden has been profound, not only in enhancing the travel experience but also in significantly contributing to the economy. In 2023 alone, the Swedish government generated substantial income from short-term rental activities, reflecting the growing popularity of this accommodation style. Leading platforms such as Airbnb and Vrbo dominate the market, connecting hosts with guests seeking memorable stays across the country. Whether it’s a chic apartment in Stockholm or a cozy cabin in the Swedish countryside, short-term rentals continue to shape the way people explore Sweden, making it a vital part of the nation’s tourism landscape.

Overview

Overview

Sweden does not yet have a national short-term rental association online at the time of compilation of this resource, but you may consider joining the European Holiday Home Association on LinkedIn.

What are short Term Rentals in the Country?

In Sweden, short-term rental is described as furnished apartments that come with a range of additional goods or services such as wifi, regular cleaning, etc., and are commonly presented to professionals (e.g., temporary workers) and tourists for a short-term period, which spans for weeks and months for payment.

The payment made by guests covers utilities and local taxes. However, there may be strict conditions, such as no pets or smoking inside the premises.

It is popularly referred to as Holiday rental and Airbnb in Sweden.

Is there any National Registration Requirement or Permit?

In Sweden, you don't need a national permit or license to start a short-term rental, but you might need other types of licenses related to safety and planning, like fire safety and electricity, from your local government. Plus, if your property is part of a building with multiple owners, you'll need to check with them too.

You also need to make sure you're set up for taxes with the government.

To make sure you have all the right registrations and understand what's required for your specific rental property and location in Sweden, it's a good idea to subscribe to the lodge compliance package to help you get all the details sorted out.

Are there National Rules or Regulations Governing Short-Term Rentals in the Country?

Two countrywide laws in Sweden affect short-term rental. The first one is the need to obtain permission to rent either from your landlord if you live in a rented apartment (hyresrätt) or the governing body of your building or Home Owners Association ("Bostadsrättsförening") for property owners. If your application to one of them is turned down, you can request authorization from the Rental Tribunal. But if it's a single dwelling, you don't need permission to rent out the whole unit.

If you have compelling reasons (beaktansvärda skäl) to sublet your residences, such as advanced age, illness, temporary employment in another location, unique family circumstances, or equivalent situations, you can apply for approval from the Regional Rent Tribunal (Hyresnämnden).

The second law is the rent control law, Although rent is determined by the design of your property, how beautiful it is, as well as the property’s location, size, and quality. However, you are not permitted to charge your guests anything you choose.

If your house is a "hyresrätt," you can sublet it for the same amount of money that you pay in rent plus an extra 10% to 15% because it is furnished. You are committing a crime and could face charges if your rent is higher than the allowed range.

For privately owned property (bostadsrätter) and single-family homes, rent can cover both running and capital expenses. The cooperative housing association’s monthly dues, utilities like power, water, and wifi, as well as maintenance and repair charges like plumbing, painting, and other costs, can all be considered operating expenses. A capital expense of up to 4% of the home's market value is also permitted

NOTE: You are in jeopardy of paying a fine or a maximum two-year prison sentence if you sublet without permission and charge above the permitted rent range.

Is there any National Tax that affects short-term rental?

Outlined below are your tax obligations from your short-term rental income.

**Income Tax**

In Sweden, the first SEK 40,000 of your annual rental income per property is tax-free. This applies to both your primary residence and any vacation homes you may own. If you begin renting out part way through the year, this exemption is adjusted accordingly. For example, starting in July grants you a SEK 20,000 exemption for that year. Any income above this threshold is taxed at a rate of 1.25%. You can also deduct expenses like maintenance, homeowner association fees, and energy costs, though mortgage payments are not deductible.

Remember to declare this income on form Uthyrning m.m. from the Swedish Tax Authority (Skatteverket). The deadline for submitting your income tax return is May 2nd of the year following the income year.

**VAT**

As a host, you're exempt from collecting VAT on rental income up to SEK 50,000 annually, provided you don't offer additional services like breakfast. If your income surpasses SEK 30,000, you'll need to register for VAT. The threshold doubles for properties owned jointly, allowing for a SEK 100,000 exemption. Above these limits, or if you rent out your space for longer than four months or provide additional services, you must register for VAT and charge an extra 12% of your rental income.

Annual VAT filing and payment are required for incomes under one million SEK, with deadlines based on the VAT period. However, non-resident owners must register for Swedish VAT and no registration threshold applies to them.

**Property Tax**

Owners pay a property tax of 0.75% of the property's assessed value, capped at 8,524 SEK. Apartments are exempt from this tax, but local municipal taxes may apply. For specific details tailored to your property, consider consulting with tax experts or subscribing to the Lodge Compliance.

For more information or assistance, reach out to the Swedish Tax Authority (Skatteverket) at Solna Strandväg 26, 171 94 Solna, Sweden, call +46 771 567 567, or visit [their website](https://skatteverket.se/).

Are there any Permits, Licenses, or Registrations for Short-term Rentals in the Country?

You also need to make sure you're set up for taxes with the government.

Sweden

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