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Sweden·Skatteverket

2027 house assessment expands valuation-factor ranges

For the 2027 assessment, the S-factor series extends to 70.0. The FB table for house plots now contains 60 location factors in the fixed range 1.0–12.0.

By Taxxa AI Oy · Published 3 August 2026

TaxLegal & Corporate

The 2027 general property assessment will use expanded valuation-factor ranges for småhusenheter under amendments to fastighetstaxeringsförordningen.Skatteverket The S-factor series for houses extends to 70.0, while the location-factor series for house plots extends to 12.0.SkatteverketSkatteverket SFS 2026:377 entered into force on 1 June 2026 and first applies at the 2027 general assessment.SkatteverketSkatteverket

The house valuation rules now provide 93 distinct value levels for the standard house, compared with 88 in the previous text. Values in the SV table are multiplied by the prescribed S-factor for the value area. The series still starts at 1.5 but now adds 62.0, 64.0, 66.0, 68.0 and 70.0 above the previous maximum of 60.0.Skatteverket

These factors are components of the valuation calculation. Under the ordinance’s formula, the relative value for the house’s size and standard is combined with the S-factor, the applicable age factor and the factor for property-law circumstances and value ranking. For advisers checking an assessment calculation, the extended series changes the available S-factors within that framework.

For land associated with houses, the FB table now contains 60 location factors instead of 56.Skatteverket The fixed series runs from 1.0 to 12.0, adding 10.5, 11.0, 11.5 and 12.0 beyond the previous ceiling.Skatteverket The factor for the normal plot remains 1.0. The table specifies factors for location classes 2 and 3, which concern proximity to shore, and class 4, which is neither shore nor near-shore.

The amended provision also expressly requires location class 1, the shore class, to use factors from the fixed series. The guideline-value specification must state the location factors for classes 1 and 2. Those requirements matter when matching a plot’s location classification to the factor used in its assessment.

The legal basis is fastighetstaxeringsförordningen (1993:1199), with 1 kap. 6 and 35 a §§ amended by SFS 2026:377 and its transitional provisions governing first application, alongside the valuation formula in 1 kap. 7 c §.Skatteverket

When checking a 2027 house assessment, confirm which S-factor and location factor were used: the S series now runs to 70.0 and the FB series to 12.0, with class 1 taking factors from the same fixed series.

Sources

  1. SFS 1993:1199 - Fastighetstaxeringsförordning (1993:1199)

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