Sweden Gazettes Law Amending State Property Tax Act

The Swedish Official Gazette Dec. 3 published Law No. SFS 2025:1372, amending the State Property Tax Act. The law includes measures: 1) amending the categories of real property that are subject to the 1 percent, 0.4 percent, and 0.5 percent property tax rates; 2) clarifying rules for plots with both completed and under-construction housing; and 3) providing for the apportionment of the assessed value of shared elements in a community such as a condominium. The law enters into force Jan. 1, 2026, and applies to property tax for calendar year 2026. [Sweden, Official Gazette, 12/03/25]

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