Offer your home

You can rent out your holiday home or permanent house for up to SEK 40,000 per year tax-free - plus you can make a deduction of 20 percent of the rental income. That is SEK 50,000 per year - tax-free. However, the two deductions must never exceed the actual rental income.
All rental income in addition to this is taxed at 30 percent.

For a longer rental, it is good to sign a contract. On the Villaägarnas Riksförbunds website, there are good templates for contracts.

It is up to each individual tenant-owner association to approve whether you can rent out or not.

You always need permission from the landlord, otherwise you risk losing the lease. Check the rules that apply to subletting. Once you have received a permit, you may not charge a higher rent than the one you pay. If you rent out furnished, a surcharge of 15 percent applies to the rent.

For those of you who rent out a furnished basement or any other part of your house to a tenant for SEK 4,000 per month throughout the year, the total allowable deduction is SEK 49,600. That is more than the entire rental income, which amounts to SEK 48,000. The entire rental income will therefore be completely tax-free.

According to Chapter 12 of Jordbalken, the so-called Rent Act (hyreslagen), the rent is not reasonable if it is significantly higher than the rent for houses, which with regard to the value in use are equivalent. The rent must be determined at a certain amount. If you rent furnished, you can charge a special fee for it.

When you rent out your home for a longer period of time, you usually talk about cold rent. Then the tenant must pay all running costs for, for example, electricity, heating, water, garbage fees and broadband in addition to the monthly rent.

It may be a good idea to ask the tenant to pay a couple of months' deposit for longer rentals. If there are damages when the tenant moves, there is the possibility of making a settlement before repayment. However, this should be clearly stated in the lease.

Some companies have supplementary insurances. If you are going to rent out, it is important that you check with your insurance company. Also require that the tenant has their own home insurance and that you receive a copy of the insurance document issued at the correct address.

Make it as easy as possible for the tenant. Feel free to put together a summary about the special things to think about in your home. How does the burglar alarm work; where is the fire extinguisher; where are the smoke alarms; where is the main tap for the water; what is the WIFI password; how do you operate the TV?

A list of instructions on what applies with cleaning and care can also be very useful and where the tenant can turn to questions, large and small. Feel free to suggest things in the immediate area that may be good to know.