Skatteverket sets 2027 housing benefit values, Stor-Stockholm 152 kr/m²

Employers that provide housing as a benefit, and the payroll teams that withhold preliminary tax and compute employer contributions on it, must apply new per-square-metre values for the 2027 tax yearSkatteverket. Skatteverket's regulation SKVFS 2026:14Skatteverket, decided on 9 November 2026, fixes the housing-benefit tables used for accommodation in Sweden other than holiday homes when calculating skatteavdrag and arbetsgivaravgifter for beskattningsåret 2027Skatteverket.

The monthly values per square metre of living space rise in all six area bandsSkatteverket. In Stor-Stockholm the value moves from 145 to 152 kronor per month (1,819 kronor per year)Skatteverket. In Stor-Göteborg it moves from 131 to 136 kronor per month (1,633 per year)Skatteverket, and in Stor-Malmö from 140 to 145 kronor per month (1,742 per year)Skatteverket. Localities in other municipalities with more than 75,000 inhabitants move from 127 to 132 kronor per month (1,587 per year)Skatteverket, localities in remaining municipalities from 110 to 115 kronor per month (1,375 per year)Skatteverket, and housing outside Stor-Stockholm, Stor-Göteborg and Stor-Malmö and outside any locality and its surroundings from 99 to 103 kronor per month (1,238 per year)Skatteverket. The comparison figures are the 2026 values in SKVFS 2025:11.

In practice the payroll calculation is unchanged in structure: the taxable housing benefit is the table value multiplied by the living-space area, and that amount enters the basis for preliminary-tax withholding and employer contributions. What changes for January 2027 payroll runs is only the table input. Employers with staff in employer-provided housing should update payroll tables and employment-cost provisions before the first 2027 pay cycle, and advisers reviewing 2027 budgets can now lock the benefit cost per square metre for each of the six bands.

The scope follows the regulation's title: it covers benefits of housing in Sweden other than holiday homesSkatteverket. Holiday homes and the housing covered by 61 kap. 3 a § inkomstskattelagen fall outside the tablesSkatteverket, with valuation for those cases following the general benefit-valuation rules. For the 2026 tax year SKVFS 2025:11 continues to apply, so corrections or late calculations relating to 2026 keep the old values.

The regulation enters into force on 1 January 2027Skatteverket and applies to the calculation of skatteavdrag and arbetsgivaravgifter for beskattningsåret 2027Skatteverket. Legal basis is 22 kap. 4 § skatteförfarandeförordningen (2011:1261) and 1 § 1 socialavgiftsförordningen (2011:1263), with the tables prescribed under 11 kap. 10 § skatteförfarandelagen (2011:1244) and 2 kap. 10 a § first paragraph point 1 and second paragraph socialavgiftslagen (2000:980).