New 2026 rent tables value permanent-housing benefits for 2027 tax

Skatteverket has published rental-level tables for valuing housing benefitsSkatteverket for apartments and small houses used as permanent housing in beskattningsåret 2026Skatteverket. The tables, issued as ställningstagande 8-291334-2026Skatteverket on 10 November 2026Skatteverket with the appendix Hyresnivåer 2026, are intended for the 2027 income assessmentSkatteverket where the market rent on the locality is hard to establish directly.

The tables state the rent per square metre per year for dwellings in multi-family houses in different areas of the country. They are divided into six age intervals, where the oldest covers dwellings with värdeår 1975 or earlier. The underlying figures are the average rents set in the preparatory work for the 2025 property assessment, expressed in 2023 levels, and then adjusted for the rent increases of 2024–2026 reported by Sveriges Allmännytta and Hyresgästföreningen after the rental-market negotiations. The table values represent the rental value of a normal-size 70 sqm dwelling, including heating and hot water.

Dwellings larger than 70 sqm are adjusted downward under a scaleSkatteverket the agency carries over from its 31 October 2007 position (dnr 131 553672-07/111). The table value is reduced by 10 per cent for the part of the dwelling between 70 and 120 sqm. For dwellings of 120–200 sqm the reduction is 10 per cent for the 70–120 sqm part and 15 per cent for the part above 120 sqm. Above 200 sqm the reductions are 10 per cent for 70–120 sqm, 15 per cent for 120–200 sqm and 20 per cent for the part above 200 sqm. At a table value of 1 000 kronor per sqm this gives 115 000 kronor for 120 sqm, 183 000 kronor for 200 sqm and 263 000 kronor for 300 sqm, as the position's own examples show.

Where the dwelling's standard, equipment, location or similar departs materially from what is normal in the corresponding age class of the reference multi-family houses, the benefit value is instead calculated with regard to that departure under SKV A 2025:9, avsnitt 2.3. The position is a complement to those general advice provisions, which also govern when the value of a tjänstebostad is adjusted and how small houses are valued.

For small houses in localities without a functioning rental market for such houses, the starting point is normally still the multi-family rental level on the locality, with raising or lowering factors taken from SKV A 2025:9, avsnitt 2.3. Without special reasons the value of a small house should not be derived from multi-family houses older than 1980s stock. The value of a tjänstebostad may in some cases be adjusted downward, for example where there is a representationsskyldighet, under 61 kap. 20 § inkomstskattelagen.

Legal basis is 61 kap. 2 § inkomstskattelagen (1999:1229) on market value, 61 kap. 20 § on downward adjustment, Skatteverkets allmänna råd SKV A 2025:9 avsnitt 2.3 and ställningstagande 8-291334-2026 with appendix Hyresnivåer 2026.