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Sweden·Skatteverket

2027 house valuations set shore-distance and floor-area tests

SKVFS 2026:9 fixes the classification rules for småhusenheter, including a walking-distance exception for shore proximity and a capped addition for accessible ancillary space.

By Taxxa AI Oy · Published 19 August 2026

Tax

Owners and advisers preparing the 2027 general assessment of småhusenheter must apply Skatteverket’s prescribed tests for shore proximity, floor area and building characteristics. SKVFS 2026:9 entered into force on 1 September 2026Skatteverket and applies first to the 2027 general assessmentSkatteverket, then to special assessments of these units in 2028 and 2029Skatteverket.

Shore proximity is divided into four location classes.Skatteverket A building site within 75 metres of the shoreline falls into the first or second class, depending on the conditions for an own shoreline.Skatteverket A distance above 75 metres but no more than 150 metres is the third classSkatteverket; more than 150 metres is the fourthSkatteverket. The distance is measured horizontally along the shortest line between the building site and the shoreline.Skatteverket

The first class requires the intervening land to belong to the valuation unitSkatteverket and not be used for buildings or a publicly accessible road, cycleway or footpathSkatteverket. A site within 75 metres is instead placed in the second class if its own beach is used by the public for bathing or similar purposes to more than a minor extent.

There is also a walking-distance exception. Where the shortest possible walk from the building site to the shoreline exceeds 300 metres, a unit otherwise belonging to location class 2 or 3 must be placed in class 4.Skatteverket This makes access to the shore a separate check alongside the direct distance.

For the house itself, assessed floor area includes living spaceSkatteverket plus 20% of ancillary space accessible from inside through a door or similar connectionSkatteverket. The addition is capped at 20 square metres.Skatteverket Living area, ancillary area, the addition and the resulting assessed floor area must be stated in whole square metres. Ancillary space serving as shared circulation space in a two-dwelling house is excluded.

The legal basis is SKVFS 2026:9, particularly 3–4 and 8 §§ and the commencement provision.

Before the 2027 general assessment, re-measure each småhus unit's shore distance and walking route to the shoreline, and restate value area as living space plus the capped 20% ancillary addition in whole square metres.

Sources

  1. SKVFS 2026:9 - Skatteverkets föreskrifter om värderingen av småhusenheter vid 2027 års allmänna fastighetstaxering;

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