2027 property rules cap unfinished buildings at completed value

An unfinished building’s assessed building value must never exceed the value it would receive in its completed state under Skatteverket’s general rules for the 2027 property assessment. SKVFS 2026:10 also specifies when a building ceases to count as under constructionSkatteverket and how expenditure is converted for assessment purposes.

The regulations entered into force on 1 September 2026Skatteverket and apply to general and special property assessments in 2027Skatteverket. For owners and advisers preparing those assessments, the classification of a building and its stage of completion are therefore central inputs to the valuation. The rules cover both the physical division of buildings and the treatment of construction still in progress.

A building is under construction until it can predominantly be used in its final form for its intended purpose.Skatteverket For commercial use, the relevant point is when the conditions exist for the owner predominantly to obtain a return from the newly constructed building.Skatteverket The test is thus tied to the ability to use the building or obtain that return.

For costs incurred in 2025 and 2026, the regulation’s table gives a conversion factor of 0.50 in the AFT 27 column. The factor is specified nationally. That cost conversion sits alongside the separate ceiling preventing an unfinished building from receiving a building value above the value it would have when completed.

The starting point for classification is that each physical building structure counts as one building. Vertically dividing walls can instead separate independently functioning units into distinct buildings; division across several properties follows the property boundaries. Shared attic or basement areas do not by themselves prevent division. A specific exception treats a structure on one property, divided into parts with two dwellings in each, as one apartment building.

The legal basis is Skatteverkets föreskrifter SKVFS 2026:10, 1–4 §§ and its commencement provisionSkatteverket, issued under 6 kap. 1 § fastighetstaxeringsförordningen (1993:1199).