2026-03-112025/26:SkU15 · p.9SkUTaxation
Property tax and property charges etc.
Property tax, the property fee and capital-gains tax on home sales
What's at stake: The decision affects how much homeowners and housing associations pay in tax and fees on their properties, how capital gains from a home sale are taxed, and whether tax rules should be used to steer toward energy efficiency.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether a state property tax should be reintroduced, whether the property fee and capital-gains tax on home sales should be changed - for example with tax deductions for energy efficiency - or whether the current rules should remain in place.
Yes Yes — the committee proposal
The committee maintains that the reasons the property tax was abolished in 2008 - that it was seen as unfair, did not sufficiently take ability to pay into account, and could give rise to liquidity problems - still apply, and is therefore not prepared to reintroduce a state property tax or change the property fee in the way proposed. Nor is the committee prepared to propose a review of the capital-gains tax on home sales or of the charges for title deeds and mortgage deeds, and therefore rejects all the motions.
No No — the reservations
Reservation 17 (MP)
The reservation (MP) wants the government to investigate tax deductions for energy efficiency, for example a 'climate home-improvement deduction' that steers better toward energy efficiency and public benefit than today's home-improvement deduction, along with a reduced property fee for property owners and housing associations that have improved energy efficiency. The reasoning is that more efficient use of electricity in homes and premises is the fastest and cheapest way to free up power and create room in the electricity grid, while keeping electricity prices down.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 17 by MP.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The decision would have held
Explicit commitments that contradicted the vote: MModeraterna
Ja 239–15Ja 183–71
Counterfactual: the parties above are moved to the position their own documents explicitly point at, carrying their whole contingent present. Every other party keeps its real figures, including dissenters and absentees.
How the AI parties would have voted
For each party: what its own plan – election manifesto and party programme – argues for in this case, next to how the party actually voted. The AI can only answer Yes or No; a party can also abstain.
| AI | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | Yes | Abstain 0/0/18/4 | differs | confidence: medium | derived |
| S | No | Yes 89/0/0/17 | differs | confidence: medium | derived |
| MP | No | No 0/15/0/3 | match | confidence: high | derived |
| C | No | Abstain 0/0/21/3 | differs | confidence: high | explicit |
| L | Yes | Yes 13/0/0/3 | match | confidence: low | derived |
| KD | No | Yes 16/0/0/3 | differs | confidence: medium | derived |
| M | No | Yes 56/0/0/12 | differsagainst own programme | confidence: high | explicit |
| SD | Yes | Yes 62/0/0/9 | match | confidence: low | derived |
Committee proposal
The Riksdag rejects the motions 2025/26:348 by Lars Engsund and Jan Ericson (both M), 2025/26:829 by Catarina Deremar (C), 2025/26:1681 by Ludvig Ceimertz et al. (M), 2025/26:2783 by Ilona Szatmári Waldau et al. (V) motion 4, 2025/26:3184 by Alireza Akhondi et al. (C) motion 34, 2025/26:3485 by Helene Odenjung and Patrik Karlson (both L) motion 2, 2025/26:3547 by Amanda Palmstierna et al. (MP) motion 10 and 2025/26:3718 by Jessica Stegrud (SD) motion 3.
Original (Swedish)
Riksdagen avslår motionerna 2025/26:348 av Lars Engsund och Jan Ericson (båda M), 2025/26:829 av Catarina Deremar (C), 2025/26:1681 av Ludvig Ceimertz m.fl. (M), 2025/26:2783 av Ilona Szatmári Waldau m.fl. (V) yrkande 4, 2025/26:3184 av Alireza Akhondi m.fl. (C) yrkande 34, 2025/26:3485 av Helene Odenjung och Patrik Karlson (båda L) yrkande 2, 2025/26:3547 av Amanda Palmstierna m.fl. (MP) yrkande 10 och 2025/26:3718 av Jessica Stegrud (SD) yrkande 3.
Riksdag decision: The Riksdag rejected 75 proposals on taxation of business, capital and property in motions from the general motion period in 2025. The proposals concern matters of business, capital and property taxation. The Riksdag refers, among other things, to the fact that the Riksdag has already taken a position on these matters as well as that investigations and preparations are ongoing.
Counter-proposals
- The counter-proposal wants to facilitate taxation of reinvested surplus in non-profit organizations, introduce administrative support for small farms, and shorten depreciation periods for climate-smart investments. (MP) — Reservation 17
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan's decisive commitment on tax policy is that tax levels need to increase again, especially on real estate and wealth, and that a progressive property tax shall be introduced where luxury properties are taxed higher.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan's decisive commitment on tax policy is that tax levels need to increase again, especially on real estate and wealth, and that a progressive property tax shall be introduced where luxury properties are taxed higher. The counter-proposal instead demands new deductions and a reduced property tax, which goes in the opposite direction. The plan does want climate-smart renovations, but drives them with investments and collective ownership, not tax deductions.
Original (Swedish)
Planens avgörande åtagande på skatteområdet är att skattenivåerna behöver öka igen, särskilt på fastigheter och förmögenheter, och att en progressiv fastighetsskatt ska införas där lyxfastigheter taxeras högre. Motförslaget kräver i stället nya avdrag och en sänkt fastighetsavgift, vilket går i motsatt riktning. Planen vill visserligen se klimatsmarta renoveringar, men driver dem med investeringar och gemensamt ägande, inte med skattelättnader.
- raised property taxesdecisive»att behöva öka igen, framför allt på stora förmögenheter, fastigheter,« (party programme ↗)“need to increase again, especially on large wealth, real estate,”
- progressive property tax»Med en progressiv fastighetsskatt skulle lyxfastigheter taxeras högre medan majoriteten av husägarna inte skulle få högre skatt.« (2022 manifesto ↗)“With a progressive property tax, luxury properties would be taxed higher while the majority of homeowners would not get higher taxes.”
- tax deductions are the wrong way»Istället för rut-bidrag till städning hos fullt friska personer så kan vi använda skattekronorna till att förbättra hemtjänsten.« (2022 manifesto ↗)“Instead of cleaning deductions for completely healthy people we can use tax money to improve home care services.”
- climate-smart renovations»Vänsterpartiets nästa steg handlar om en politik för massivt bostadsbyggande, klimatsmarta renoveringar och sänkta hyror som går hand i hand med den gröna omställningen.« (2022 manifesto ↗)“The Left Party's next step involves a policy for massive housing construction, climate-smart renovations and lowered rents that go hand in hand with the green transition.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The election manifesto wants to facilitate families' energy efficiency improvements, among other things by broadening the use of the home improvement allowance for that purpose, and facilitate property owners in saving energy in multi-family buildings.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to facilitate families' energy efficiency improvements, among other things by broadening the use of the home improvement allowance for that purpose, and facilitate property owners in saving energy in multi-family buildings. The counter-proposal's requirement to investigate a climate-focused tax deduction and a reduced property tax for those who have improved energy efficiency is the same steering with public funds. The proposal also involves no reinstatement of property tax, which the plan opposes.
Original (Swedish)
Valmanifestet vill underlätta familjers energieffektivisering, bland annat genom att bredda användningen av rot-avdraget för det ändamålet, och underlätta för fastighetsägare att spara energi i flerfamiljshus. Motförslagets krav på att utreda ett klimatinriktat avdrag och en sänkt fastighetsavgift för dem som energieffektiviserat är samma styrning med skattemedel. Förslaget innebär inte heller någon återinförd fastighetsskatt, som planen motsätter sig.
- facilitated energy efficiencydecisive»Underlätta familjers energieffektivisering.« (2022 manifesto ↗)“Facilitate families' energy efficiency improvements.”
- tax deductions for energy efficiency»kunskapen om hur rot-avdraget kan användas för energieffektivisering behöver breddas« (2022 manifesto ↗)“knowledge of how the home improvement allowance can be used for energy efficiency needs to be broadened”
- no to property tax»Vi är emot införandet av en fastighetsskatt.« (2022 manifesto ↗)“We are against the introduction of a property tax.”
- low and fair electricity prices»Låga och rättvisa energipriser i hela landet.« (party programme ↗)“Low and fair energy prices throughout the country.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The election manifesto promises forceful support for energy efficiency to both households and industries, and the party programme makes energy efficiency the first step in the energy transition.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto promises forceful support for energy efficiency to both households and industries, and the party programme makes energy efficiency the first step in the energy transition. The counter-proposal's tax deduction and reduced property tax for those who have improved energy efficiency is a means for precisely that commitment. The tax instrument as such is not mentioned, therefore inferred.
Original (Swedish)
Valmanifestet lovar ett kraftfullt stöd för energieffektivisering till både hushåll och industrier, och partiprogrammet gör energieffektivisering till det första steget i energiomställningen. Motförslagets skatteavdrag och sänkta fastighetsavgift för den som energieffektiviserat är ett medel för just det åtagandet. Skatteinstrumentet som sådant nämns inte, därför härledning.
- support for energy efficiencydecisive»införa ett kraftfullt stöd för energieffektivisering till både hushåll och industrier« (2022 manifesto ↗)“introduce forceful support for energy efficiency to both households and industries”
- energy efficiency first»första steget i energiomställningen bör alltså vara att använda energin mer effektivt.« (party programme ↗)“the first step in the energy transition should therefore be to use energy more efficiently.”
- energy-efficient renovation»Upprustningen av bostäder ska kombineras med energieffektivisering och social« (party programme ↗)“The renovation of homes shall be combined with energy efficiency and social”
- state renovation support»införa ett rot-stöd för hyresrätter och stimulera hållbar renovering genom statligt långsiktigt stöd« (2022 manifesto ↗)“introduce a renovation support for rental properties and stimulate sustainable renovation through long-term state support”
The election manifesto explicitly wants to broaden and scale up the green deduction and lower household electricity costs through a green deduction for energy efficiency improvements in the home.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto explicitly wants to broaden and scale up the green deduction and lower household electricity costs through a green deduction for energy efficiency improvements in the home. The party programme encourages green tax shifting where environmental destruction is taxed harder and other things easier. A deduction model that steers toward energy efficiency and a lower property tax for those who have made efficiency improvements lies directly in line with this, as does the promise not to make housing more expensive.
Original (Swedish)
Valmanifestet vill uttryckligen bredda och skala upp det gröna avdraget och sänka hushållens elkostnader genom ett grönt avdrag för energieffektiviseringar i hemmet. Partiprogrammet uppmuntrar grön skatteväxling där miljöförstöring beskattas hårdare och annat lättare. En avdragsmodell som styr mot energieffektivisering och en lägre fastighetsavgift för dem som effektiviserat ligger direkt i linje med detta, liksom löftet att inte göra boendet dyrare.
- broadened green deductiondecisive»Det kan vi lösa genom att bredda och skala upp det gröna avdraget och göra det enklare att installera solpaneler på flerfamiljshus.« (2022 manifesto ↗)“We can solve that by broadening and scaling up the green deduction and making it easier to install solar panels on multi-family houses.”
- green deduction for energy efficiency»Och med ett grönt avdrag för energieffektiviseringar i hemmet kan vi sänka hushållens elkostnader.« (2022 manifesto ↗)“And with a green deduction for energy efficiency improvements in the home we can lower household electricity costs.”
- no tax increases on housing»Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“We will not participate in any tax increases that damage jobs, personal saving or make housing more expensive.”
- green tax shifting»Grön skatteväxling ska uppmuntras, med ökad skatt på miljöförstöring och« (party programme ↗)“Green tax shifting shall be encouraged, with increased tax on environmental destruction and”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The counter-proposal wants to guide energy efficiency with new targeted deductions and discounts on property tax.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The counter-proposal wants to guide energy efficiency with new targeted deductions and discounts on property tax. The plan's decisive commitment is real climate taxes instead of a competition for the highest subsidies, with general and technology-neutral policy instruments and a tax system as simple and transparent as possible. The plan instead wants to ease the electricity price through reduced VAT on electricity and reduced special tax on electricity.
Original (Swedish)
Motförslaget vill styra energieffektivisering med nya riktade avdrag och rabatter på fastighetsavgiften. Planens avgörande åtagande är riktiga klimatskatter i stället för en tävling i högst bidrag, med generella och teknikneutrala styrmedel och ett så enkelt och transparent skattesystem som möjligt. Planen vill i stället lätta elpriset genom sänkt elmoms och sänkt extraskatt på el.
- real climate taxes, not subsidiesdecisive»Därför är vi för riktiga klimatskatter i stället för att göra klimatpolitiken till en tävling i högst bidrag och flest symbolskatter.« (2022 manifesto ↗)“That is why we are for real climate taxes instead of making climate policy a competition for the highest subsidies and most symbolic taxes.”
- general technology-neutral policy instruments»Generella och teknikneutrala ekonomiska styrmedel, såsom« (party programme ↗)“General and technology-neutral economic policy instruments, such as”
- reduced electricity tax»Vi vill både sänka elmomsen och den särskilda extraskatten på el för att mildra elprischocken här och nu.« (2022 manifesto ↗)“We want both to reduce the VAT on electricity and the special tax on electricity to mitigate the electricity price shock here and now.”
- reduced moving tax»För att öka rörligheten på bostadsmarknaden ska flyttskatten,« (party programme ↗)“To increase mobility on the housing market, the moving tax”
The party programme lays down that energy efficiency is a profitable and effective way to secure energy supply and that taxation must be structured so that consumption of finite resources is opposed.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme lays down that energy efficiency is a profitable and effective way to secure energy supply and that taxation must be structured so that consumption of finite resources is opposed. The election manifesto moreover aims to dampen electricity costs for households through taxation. A studied tax deduction for energy efficiency and a reduced property tax for those who have implemented energy efficiency are in line with this and with the plan's view of low taxation of one's own housing.
Original (Swedish)
Partiprogrammet slår fast att energieffektivisering är ett lönsamt och effektivt sätt att trygga energiförsörjningen och att beskattningen ska utformas så att förbrukning av ändliga resurser motverkas. Valmanifestet vill dessutom dämpa elkostnaderna för hushållen genom skatten. Ett utrett skatteavdrag för energieffektivisering och en sänkt fastighetsavgift för den som energieffektiviserat ligger i linje med detta och med planens syn på låg beskattning av det egna boendet.
- energy efficiency is prioritizeddecisive»Energieffektivisering är ett lönsamt och effektivt sätt att trygga energiförsörjningen och nå« (party programme ↗)“Energy efficiency is a profitable and effective way to secure energy supply and achieve”
- dampen electricity costs through taxation»Inför en “stötdämpare” i elskatten så att den sänks om elpriserna ökar.« (2022 manifesto ↗)“Introduce a 'shock absorber' in the electricity tax so that it is lowered if electricity prices rise.”
- tax steers towards resource conservation»Beskattningen ska utformas så att arbete gynnas medan förbrukning av ändliga« (party programme ↗)“Taxation must be structured so that work is favoured while consumption of finite”
- low taxation of housing»i första hand inte en kapitalplacering, och ska därför inte beskattas som om huset eller« (party programme ↗)“in the first place not a capital investment, and should therefore not be taxed as if the house or”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan explicitly commits to making it cheaper for private individuals to reduce their electricity consumption by strengthening and expanding the green tax deduction, which is precisely the steering towards energy efficiency the counter-proposal wants to investigate.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan explicitly commits to making it cheaper for private individuals to reduce their electricity consumption by strengthening and expanding the green tax deduction, which is precisely the steering towards energy efficiency the counter-proposal wants to investigate. A reduced property fee is also in line with the plan's promise to stop reintroduced property tax. The goal of freeing up electricity and keeping electricity prices down is shared by the plan.
Original (Swedish)
Planen åtar sig uttryckligen att göra det billigare för privatpersoner att minska sin elkonsumtion genom att förstärka och utvidga det gröna skatteavdraget, vilket är precis den styrning mot energieffektivisering motförslaget vill utreda. En sänkt fastighetsavgift ligger dessutom i linje med planens löfte att stoppa återinförd fastighetsskatt. Syftet att frigöra el och hålla nere elpriserna delas av planen.
- expanded green tax deductiondecisive»• Göra det billigare för privatpersoner att minska sin elkonsumtion genom att förstärka och utvidga det gröna skatteavdraget« (2022 manifesto ↗)“• Make it cheaper for private individuals to reduce their electricity consumption by strengthening and expanding the green tax deduction”
- no to property tax»• Stoppa återinförandet av fastighetsskatten och sänkta ränteavdrag« (2022 manifesto ↗)“• Stop the reintroduction of property tax and reduced interest deduction”
- lower electricity costs»Du ska ha råd med elräkningen – vi ska omedelbart sänka elpriserna« (2022 manifesto ↗)“You must be able to afford the electricity bill – we should immediately lower electricity prices”
- capacity in electricity grid»• Investera i det svenska elnätet och korta tillståndsprocesserna för elnätsutbyggnad« (2022 manifesto ↗)“• Invest in the Swedish electricity grid and shorten the permit processes for electricity grid expansion”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan opposes climate-motivated subsidies that in practice are paid by those who lack the ability to participate in the benefits themselves, and instead advocates general tax reductions and cheap electricity through nuclear power.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan opposes climate-motivated subsidies that in practice are paid by those who lack the ability to participate in the benefits themselves, and instead advocates general tax reductions and cheap electricity through nuclear power. A new climate-targeted deduction and a property tax that is differentiated based on completed energy efficiency measures is precisely such a targeted subsidy to those who can afford to invest. The plan does not explicitly address the proposal, so the conclusion is uncertain.
Original (Swedish)
Planen vänder sig mot klimatmotiverade subventioner som i praktiken betalas av dem som saknar möjlighet att själva ta del av förmånerna, och förespråkar i stället generella skattesänkningar och billig el genom kärnkraft. Ett nytt klimatinriktat avdrag och en fastighetsavgift som differentieras efter genomförd energieffektivisering är just en sådan riktad subvention till dem som har råd att investera. Planen behandlar inte förslaget uttryckligen, varför slutsatsen är osäker.
- against targeted climate subsidiesdecisive»Subventioner av dyra elbilar som främst används av människor i större städer som dessutom har goda inkomster får i praktiken betalas av de som saknar förutsättningar att själva ta del av förmånerna.« (2022 manifesto ↗)“Subsidies for expensive electric vehicles that are primarily used by people in larger cities who also have good incomes are in practice paid by those who lack the ability to participate in the benefits themselves.”
- general tax reductions on electricity»Sänka skatten på elenergi permanent för att underlätta elektrifieringen« (2022 manifesto ↗)“Reduce the electricity tax permanently to facilitate electrification”
- cheap electricity through nuclear power»Säkra tillgången till pålitlig och billig el genom satsningar på framtidens kärnkraft.« (2022 manifesto ↗)“Ensure access to reliable and cheap electricity through investments in future nuclear power.”
- no new property taxation»Stoppa planerna på återinförande av fastighetsskatten« (2022 manifesto ↗)“Stop the plans to reintroduce property tax”
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Sources and documents
- The committee report on riksdagen.se (2025/26:SkU15)
- Committee report full text (HD01SkU15)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:1149 — Beskattning av ersättning för nekad avverkning av Isak From och Helén Pettersson (båda S)
- Motion 2025/26:1168 — Förändring av 3:12-reglerna av Adrian Magnusson och Niklas Sigvardsson (båda S)
- Motion 2025/26:1286 — Inflationsjustering av kapitalinkomstskatter av Nima Gholam Ali Pour (SD)
- Motion 2025/26:134 — Ökat ränteavdrag för unga föräldrar av Josef Fransson (SD)
- Motion 2025/26:1343 — Stärkt givande genom tillfälliga skatteavdrag vid katastrofer av Magnus Berntsson (KD)
- Motion 2025/26:1344 — Sänkt reavinstbeskattning av Hans Eklind och Larry Söder (båda KD)
- Motion 2025/26:135 — Slopad stämpelskatt för unga husköpare av Josef Fransson (SD)
- Motion 2025/26:136 — Inflationsjustering av skatt på kapitalvinst för bostäder av Josef Fransson (SD)
- Motion 2025/26:1681 — Förenklade beskattningsregler för kombinationsföretag inom lantbruket av Ludvig Ceimertz m.fl. (M)
- Motion 2025/26:177 — Skatteflykt av Ilona Szatmári Waldau m.fl. (V)
- Motion 2025/26:1999 — Investeringar som gynnar tillväxt av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:2012 — Attraktivt att sponsra ungdomsföreningsliv av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:2193 — Differentierad reavinstskatt vid försäljning av bostad av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:2239 — Förenklade regler för familjeföretag av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:2444 — Avdrag för sponsring av föreningsliv av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:2608 — En mer jämställd och lokalt anpassad sponsring av idrott av Rickard Nordin (C)
- Motion 2025/26:2612 — Införande av bitcoin i valutareserven och skattebefrielse för små kryptobetalningar av Rickard Nordin (C)
- Motion 2025/26:2635 — Beskattning av naturvårdsavtal av Elisabeth Thand Ringqvist och Anders W Jonsson (båda C)
- Motion 2025/26:2780 — Transporteffektivt och hållbart samhälle av Nooshi Dadgostar m.fl. (V)
- Motion 2025/26:2783 — Ett rättvist skattesystem av Ilona Szatmári Waldau m.fl. (V)
Source: The Swedish Parliament