A red cottage by a lake can look cheap next to property prices at home. What it costs to own is a different number. Only one of those running costs is national; the others are set locally, and several have to be paid even while the house stands empty in winter.
When you need this
You’re pricing a cottage before you bid, or comparing one on a private gravel road with one on a municipal road. Or you’re a foreign owner holding your first Swedish tax return and wondering what it wants from you. The buying itself is covered in buying a summer house in Sweden as a foreigner and the Swedish house-buying process. This page is about what comes after.
Who sets each cost
The one national formula is the property fee. Everything else is set by someone local:
| Cost | Set by | How it’s charged |
|---|---|---|
| Property fee (kommunal fastighetsavgift) | Parliament; collected by Skatteverket | National formula, annual cap |
| Water and sewage (VA), if connected | Municipality | One-off connection fee plus annual fee |
| Septic-tank emptying (slamtömning), if not connected | Municipality | Scheduled, compulsory |
| Waste collection | Municipality | Fixed base fee plus variable fee |
| Electricity | Local grid company, your chosen supplier, energy tax | Fixed and per-kWh parts |
| Private road (vägsamfällighet) | Road association | Share-based annual charge |
| Insurance | Insurer | Annual premium |
| Chimney sweeping and inspection | Municipality | Fee per visit, fixed intervals |
| Tax on sale | Parliament | 22% of the gain |
We publish national figures and one dated municipal example. We don’t publish grid tariffs, electricity prices, insurance premiums or road-association charges. They differ by company, area and association, and they change too often to be worth printing.
The property fee: 0.75%, capped per building
A fritidshus (holiday house) counts as a småhus (small house) for tax, exactly like a villa. For 2026 the municipal property fee is 0.75% of the taxeringsvärde (taxable value), never more than 10,425 kr per residential building.
- The cap moves every January. It’s tied to the income base amount. For 2025 it was 10,074 kr, so a page quoting that figure (or 9,525 kr) as “the cap” is out of date.
- The cap is reached at a taxable value of 1,390,000 kr. Below that you simply pay 0.75%.
- It’s per residential building, not per property. A plot with a main cottage and a second residential building pays a fee for each, which can mean two caps. Most guides get this wrong.
- Taxable value is 75% of probable market value. Being close to the shore and having water and sewage both raise it. New småhus values take effect in 2027.
- Whoever owns the house on 1 January pays for the whole year. Buyer and seller can agree a split privately.
Two exceptions matter for cottages. Houses with a värdeår (value year) of 2012 or later pay no fee for 15 years. And if the building is valued under 50,000 kr, the fee is charged on the plot’s value alone, still at 0.75% up to the cap. A house still under construction pays 1% state property tax instead.
To estimate the fee, take the taxable value from the listing and multiply by 0.75%. Stop at the cap.
Owning from abroad: same fee, and a tax return
Non-residents are not exempt. If you live abroad and owe the fee, Skatteverket requires a Swedish income tax return every year. You file it under a special GD-nummer beginning with 30, and you file it even if you already declared in your home country. The tax treaty between Sweden and your country decides how double taxation is avoided.
The GD-nummer is only a filing reference, not a samordningsnummer (coordination number); those are explained in coordination numbers and bank accounts. Mind the deadline, too. For residents abroad, Skatteverket charges no late-filing fee if the return arrives by 1 June; in 2026 that was 1 June 2026.
Water, sewage and waste
On the municipal network, the law sets two kinds of water and sewage fee: a one-off anläggningsavgift (connection fee) and a periodic brukningsavgift (usage fee). The amounts are in the municipality’s VA-taxa, which is public and usually updated each January.
Off the network, a private sewage tank is emptied on a municipal schedule, and only the municipality’s contracted contractor may do it.
Waste collection is a municipal service with a fixed base fee and a variable fee for the bin, how often it’s collected and how far it’s carried. Here’s a dated example from Norrtälje, a municipality with many cottages. The 2026 base fee is 1,417 kr per year per småhus, holiday houses included, and it is charged in full even when a collection pause has been granted. Other municipalities set their own amounts, but expect a structure like this: an annual fee for a house you use only in summer.
Electricity: a monopoly and a choice
An electricity bill has three parts:
- The grid fee (elnätsavgift). You can’t choose the grid company; whoever owns the local network holds a monopoly, and the regulator Energimarknadsinspektionen (Ei) caps its revenue. Some grid companies charge a capacity-based effektavgift. The fixed part of the grid fee is usually billed all year, even for a closed cottage.
- The electricity itself. This part you choose. Ei’s comparison service, Elpriskollen, lists supply contracts.
- Energy tax. From 1 January 2026 it fell from 43.9 to 36.0 öre per kWh. Households in certain municipalities keep a 9.6 öre deduction.
The private road: vägsamfällighet
Many cottages sit on a private road maintained by the properties that use it, usually through a samfällighetsförening (owners’ association). Older vägföreningar and vägsamfälligheter now count as joint facilities.
If your property has a share, the charge comes with the house. Costs are often split so that year-round residents pay more than summer-only users, and where Lantmäteriet formed the arrangement, Lantmäteriet decided the split. The association can also charge a wear fee (slitageavgift) if you use the road far more heavily than your share for a while, for example during building work. Before you buy, ask for the latest annual charge and the minutes of the last meeting.
Insurance: insure the building
A fritidshusförsäkring mainly covers the building, plus liability and legal-expenses cover and contents up to a limit. It doesn’t include the travel, assault or away-from-home cover of an ordinary home policy. If you move in permanently, you need a villahemförsäkring instead.
Two points catch cottage owners. Water that gets in through the roof, facade or drainage is normally not covered, and insurers expect you to take preventive steps against frozen pipes. Draining the system before winter is standard practice.
Chimney sweeping: compulsory and municipal
Every fixed fireplace or stove not fired solely by gas falls under the municipality’s legal duty to arrange sweeping (sotning) and fire-safety inspection (brandskyddskontroll), and the municipality may charge for both. Holiday homes get longer intervals. Norrtälje, for example, sweeps a fritidshus fireplace every three years and inspects it every six. You can apply to sweep your own chimney (egensotning). The municipality grants this only if it can be done safely, and the inspection stays with the municipality.
Selling: 22%, and no deferral
A gain on selling a privately used summer house is taxed at 22%, which is 30% capital income tax on 22/30 of the gain. You can deduct selling costs, purchase costs such as the stamp duty (1.5% plus an 825 kr fee for a private buyer) and documented improvements. Keep every receipt from day one.
Swedes moving between homes can defer the tax (uppskov). That isn’t available for a fritidshus, because deferral requires a home where you were registered as resident. You declare the sale the year after the contract.
Practical information
| Item | Detail |
|---|---|
| Property fee, 2026 | 0.75% of taxable value, max 10,425 kr per residential building |
| Cap reached at | Taxable value 1,390,000 kr |
| New builds (värdeår 2012+) | No fee for 15 years |
| Who pays for the year | Owner on 1 January |
| Non-residents | Same fee; Swedish tax return under a GD-nummer |
| Tax on sale | 22% of the gain; no deferral for a fritidshus |
| Energy tax on electricity, 2026 | 36.0 öre/kWh (9.6 öre deduction in certain municipalities) |
| Waste base fee, example | Norrtälje 2026: 1,417 kr/year per småhus |
| Sweeping interval, example | Norrtälje: sweep every 3 years, inspect every 6 (fritidshus) |
| Grid fee, supply, insurance, road charges | Set locally; check before buying |
FAQ
How much is the property tax on a summer house in Sweden?
For 2026 the municipal property fee is 0.75% of the taxable value, but never more than 10,425 kr per residential building. The cap applies once the taxable value passes 1,390,000 kr. Newly built houses with value year 2012 or later pay nothing for 15 years. The fee is settled through the annual Swedish income tax return.
Do foreigners pay property tax on a Swedish summer house?
Yes. The municipal property fee applies to the property whoever owns it. A non-resident owner who owes it must file a Swedish income tax return each year under a special GD number from Skatteverket, even after declaring at home. The tax treaty with your country of residence decides how double taxation is avoided.
What are the running costs of a summer house in Sweden?
Expect the property fee, water and sewage or private-tank emptying, waste collection, the electricity grid fee plus your chosen supplier and energy tax, any road-association share, insurance, and chimney sweeping. The property fee is national. Municipalities, grid companies, road associations and insurers set the rest, so check local tariffs before you buy.
Do I have to pay waste collection if I only use the cottage in summer?
Usually, yes. Waste collection is a municipal service with a fixed annual base fee and a variable collection fee. In Norrtälje, for example, the 2026 base fee is 1,417 kr per house and is charged in full even when a collection pause has been granted. Other municipalities set their own tariffs.
Is chimney sweeping compulsory in Sweden?
Yes. The municipality is responsible by law for sweeping and fire-safety inspection of fireplaces and stoves not fired solely by gas, and charges fees for them. Holiday homes get longer intervals: Norrtälje, for example, sweeps a fritidshus fireplace every three years and inspects it every six. You may apply to sweep it yourself.
How much tax do I pay when I sell a Swedish summer house?
A gain on a privately used summer house is taxed at 22%. You can deduct selling costs, purchase costs such as stamp duty, and qualifying improvements you can document. The deferral that lets Swedes postpone tax when they buy a new home cannot be used for a fritidshus. The sale is declared the year after the contract.
What is a vägsamfällighet and do I have to pay?
It is a jointly owned private road run by the properties that use it, usually through a road association. If your property has a share, you pay its part of maintenance. Shares are often set so that year-round residents pay more than summer-only users. Lantmäteriet decides the split when it formed the arrangement.
Related guides
- Buying a summer house in Sweden as a foreigner — the rules, title registration and stamp duty
- The Swedish house-buying process step by step — from viewing to keys
- Coordination numbers and Swedish bank accounts — the number you need to register ownership and pay bills
- Money in Sweden — paying Swedish bills from abroad
Facts verified 2026-09-25. Sources: Skatteverket, Sveriges riksdag, Energimarknadsinspektionen, Lantmäteriet, Norrtälje kommun and Norrtälje Vatten och Avfall, Konsumenternas — full register in this topic’s source file. The property fee cap and energy tax change every January; municipal tariffs are examples only. Found something outdated? Tell us and we’ll fix it.