Småhus assessment 2027: file by 2 November 2026, values as at 1 January 2027

Skatteverket's småhus filing pages have moved from the 2026 special assessment to the allmän fastighetstaxering 2027Skatteverket, and the dates are now fixed. Every item in the return must show the property as it stands on 1 January 2027Skatteverket. The e-service Fastighetsdeklaration, småhus opened on 7 September 2026Skatteverket; paper returns reach those without a digital mailbox in early October 2026Skatteverket; and the return must be filed by 2 November 2026Skatteverket. Decisions follow in mid-June 2027 to a digital mailbox, or by post in early July 2027Skatteverket.

Where Skatteverket has sent a proposed new taxeringsvärde and every item is correct, nothing needs to be sent inSkatteverket: the June decision will then be based on the data in the proposalSkatteverket. A pre-filled item that is wrong must be changed by 2 November 2026, either in the e-service, which returns a receipt, or on the signed paper form sent to Skatteverket's inläsningscentralSkatteverket.

The return goes only to the co-owner responsible for filingSkatteverket, usually the person listed first on the title deed, who should tell the others; any of them may fileSkatteverket. The decision is sent to every co-owner separatelySkatteverket, stating the share owned.

The definition of a småhus is now set out as a list: friliggande villor, radhus, kedjehus, parhus, komplementbostadshus and komplementhus such as guest cottages, and a building on ofri grund if it is arranged for livingSkatteverket. A småhus on ofri grund — a kolonistuga, for instance — is treated as a property in the assessment even though it is movable propertySkatteverket, and a småhusenhet can also be undeveloped plot land intended for småhusSkatteverket. Whether the house is a permanent home or a holiday house makes no differenceSkatteverket.

Ownership changes now carry an explicit document requirement. An owner who received a return but does not own the property on 1 January 2027 fills in the Ägarbyte boxSkatteverket; where the return or proposal concerns a building on ofri grund — a kolonistuga or a building on leased land — a copy of the köpekontrakt must be enclosed so the change can be registeredSkatteverket. Where a proposal for a new taxeringsvärde has been received, no action is needed, since registration of the lagfart tells Skatteverket automaticallySkatteverket. Anyone with a building permit for a new house must state whether construction has startedSkatteverket, and a permit-exempt komplementbostadshus must also be reported because it affects the taxeringsvärdeSkatteverket.

The valuation basis is set out on a new page. A taxeringsvärde is to correspond to 75 per cent of the probable market value in the value area two years before the assessment year — the nivåårSkatteverket. For the 2027 småhus assessment, sales from 2023 to 2025 have been analysedSkatteverket, with 2023 and 2024 prices restated to the 2025 levelSkatteverket and unrepresentative sales — purchases affected by family or other close relations — screened outSkatteverket. That price level and the division into value areas hold until the next simplified småhus assessment in 2030Skatteverket, so a value can move since the last assessment even where nothing on the property has changed.

Values rest on local sales, with separate value levels for friliggande småhus, radhus and kedjehusSkatteverket. A value area may be drawn so that a shared condition — traffic noise along a busy road — is already built into the valuation, and an owner there need not ask for a reduction on that groundSkatteverket. Skatteverket starts from a riktvärde for plot and dwelling and may adjust it for säregna förhållanden that noticeably affect market valueSkatteverket.

The framework is the allmän fastighetstaxering 2027 for småhus as described on Skatteverket's filing and taxeringsvärde pages.