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SwedenSkatteverket

Skatteverket issues guidance for 2027 small-house valuations

SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.

By Taxxa AI OyPublished 17 August 2026

Tax

Skatteverket published general advice SKV A 2026:4 on 17 August 2026 for the 2027 general property assessment of small-house units. It covers value indications for each value area, base and marginal values, age and location factors, land values and other assessment principles. It is general advice and should be read alongside the cited property-tax legislation.Skatteverket

The tables use a defined normal house: value year 2010, valuation floor area of 125 square metres, 31 standard points, and the sole small house on a plot forming an independent property. This is a reference description for the tables. Advisers should match the actual property’s characteristics and value area rather than assuming the reference house describes every assessment.Skatteverket

Use the relevant value area and property characteristics when checking the 2027 assessment; do not treat the normal-house example as a universal property description.

Sources

SKV A 2026:4 - Skatteverkets allmänna råd om riktvärdeangivelser och grunderna för taxeringen och värdesättningen av småhusenheter vid 2027 års allmänna fastighetstaxering