Frequently asked questions about subletting rent

Fair rent for a co-op apartment (bostadsrätt) is based on two components: capital cost and operating cost. The capital cost is calculated as the property's market value multiplied by the Riksbank reference rate plus a reasonable surcharge (typically 2 percentage points), divided by 12 months. The operating cost is the monthly fee to the housing association. For furnished rentals the calculator adds up to 15% as a benchmark — there is no statutory percentage for co-op apartments. Since 1 July 2026, the Rent Tribunal assesses fair rent for a co-op apartment let under the Private Letting Act primarily by comparison with the rent for similar private rentals — the cost-based calculation serves as a guiding starting point.

The Riksbank reference rate is an interest rate set by Sweden's central bank (Riksbanken) every six months (1 January and 1 July). It is used as the basis for calculating the capital cost when subletting co-op apartments and houses. Under the preparatory works to the repealed Act (2012:978), which still governs agreements entered into under it, a couple of percentage points (the calculator uses 2) above the reference rate was a benchmark for a reasonable return on the capital tied up in the property. For agreements under the Private Letting Act the Rent Tribunal (Hyresnämnden) instead compares with what similar homes let for, so the calculator’s capital cost is only a guiding starting point. The calculator uses 2.00%, valid until 2026-12-31.

Yes, for a furnished letting you may add a surcharge for furniture and equipment. For a rental apartment 15% of your own rent is the statutory ceiling (Chapter 12, § 55, fourth paragraph, of the Land Code) — the ceiling does not mean the full surcharge is always fair, and if you provide only a few pieces of furniture a lower surcharge is more reasonable. For a co-op apartment or house there is no statutory percentage: the rent there is compared with what similar furnished homes let for, and the calculator uses 15% only as a benchmark.

Rental income is taxed as capital income at 30%. You are entitled to a standard deduction of 40,000 SEK per property per tax year — so if the rental spans a year-end, you get the deduction for each of those years. In addition, you may deduct your own costs during the period — the rent you pay yourself, or for a co-op apartment the monthly fee excluding capital contributions plus the association’s subletting fee. When renting out a house or ägarlägenhet, you instead receive an extra deduction of 20% of the rental income in addition to the standard deduction. Tax is only paid on the portion of income that exceeds the deductions.

No, not necessarily. The 30% capital income tax rate and the 40,000 SEK standard deduction only apply to a privatbostad (private residence) — a home mainly used, or intended to be used, by you or your close relatives as a permanent or holiday home. A home you let while living elsewhere can therefore still be a privatbostad. A property you have never lived in, used purely as an investment, is instead classified as a näringsfastighet (commercial property) or näringsbostadsrätt (commercial co-op unit). Rental income is then taxed as business income (näringsinkomst) rather than capital income, with different deduction rules and potentially a higher effective tax burden. If you are unsure how your situation is classified, we recommend contacting the Swedish Tax Agency (Skatteverket) or a tax adviser.

If the tenant considers the rent too high, they can turn to the Rent Tribunal (Hyresnämnden). The Tribunal can decide to lower the rent to a fair level. For rental apartments, the tenant may also be entitled to a refund of the excessive rent paid retroactively, up to 2 years (24 months) back in time. For a co-op apartment or house let under the Private Letting Act (2026:772), excess rent can since 1 July 2026 be repaid with interest, as a rule from the day the application arrived (see the question about the legal reform below). If the subtenant of a rental apartment has moved out, the application must arrive within 3 months; under the Private Letting Act an application can only be made while the agreement is running.

For a rental apartment you may charge for electricity, internet and the like included in the letting, but the surcharge may not exceed your actual costs (Chapter 12, § 55, fourth paragraph, of the Land Code). State it as a fixed amount in the rent and specify what is included. For a co-op apartment or house let under the Private Letting Act the rent must be a fixed amount (Chapter 2, § 1): internet and the like go into it, and only individually metered consumption — such as electricity or heating — may be charged at actual cost. If you rent out part of your home, charge for the tenant's share of the cost, not the whole household's.

Partly. For a rental apartment the rent for a room may not exceed the share of your own rent that matches how much of the flat is let, plus surcharges (Chapter 12, § 55, fourth paragraph, of the Land Code) — the calculator works that share out by area, so a 20 m² room in an 80 m² flat gives 25%. For a co-op apartment or house let under the Private Letting Act the comparison is instead with what similar rooms let for; the area calculation is then only a starting point. Additional costs such as electricity and internet are not split by area, however — there you charge for the share the tenant actually uses.

Yes, as a rule you need permission. For rental apartments, you need the landlord's approval. The Rent Tribunal (Hyresnämnden) may grant permission if you have valid reasons, such as temporary work or studies in another city, extended stay abroad, illness or trial cohabitation. Trial cohabitation is an accepted reason and permission is normally granted for up to one year. For co-op apartments, you need the board’s approval, and the Rent Tribunal must grant permission if you have reasons for the letting and the association has no justified cause to refuse (Chapter 7, § 11 of the Bostadsrättslagen).

No statute sets a maximum, but permission from the Rent Tribunal must always be limited in time (Chapter 12, § 40 of the Land Code). The Tribunal as a rule grants permission for at most one year at a time and rarely for more than three years in total; for, say, a longer posting abroad it may cover the whole period. For a co-op apartment the board decides, and on refusal the Rent Tribunal, whose permission must also be limited in time (Chapter 7, § 11 of the Bostadsrättslagen).

It depends on which act governs the letting. When subletting a rental apartment, the subtenant gains security of tenure (besittningsskydd) if the tenancy lasts longer than two consecutive years (Chapter 12, § 45 of the Land Code). The protection can be waived, but the waiver must be set out in a separate document, distinct from the tenancy agreement — writing it into the contract is not enough. As a rule the Rent Tribunal must approve it, but if you will move back yourself (or sell the co-op apartment), the waiver is valid without approval for up to four years (Chapter 12, § 45 a); the Rent Tribunal has a form for this. If you let a home you own, the Private Letting Act (2026:772) normally applies, and it gives the tenant no right to an extension of the agreement. But that act does not apply if you regularly let more than two homes or let for holiday purposes (Chapter 1, § 3), nor if you let through a company (Chapter 1, § 1). The Rent Act then applies instead. For a co-op apartment this is a sublease and the two-year rule above applies. A house or ägarlägenhet you own, however, is let first-hand — the tenant may then have security of tenure from the start, unless you have waived it in a separate document approved by the Rent Tribunal or valid without approval under § 45 a. Where the letting is for holiday purposes, or of a furnished room that is not part of your own home, security of tenure can arise after as little as nine consecutive months (Chapter 12, § 45, first paragraph, point 2).

Parliament adopted Proposition 2025/26:187 "A more flexible rental market" on 20 May 2026. On 1 July 2026 the Act (2012:978) on renting out your own home was repealed and replaced by a new Private Letting Act (2026:772). The old act still governs agreements entered into under it before that date. The main changes are: (1) Retroactive repayment of excessive rent is now possible for co-op apartments and houses — if the Rent Tribunal lowers the rent for a past period, the landlord must repay the excess rent charged, plus interest (Chapter 2, § 6). Previously, for these housing types the rent could only be lowered for the future. (2) Rent-setting has become freer — parties may more freely agree on the rent level, but the Rent Tribunal can still reduce a rent that is substantially higher than the rent for comparable private rentals (Chapter 2, § 5). (3) The notice period is now three months for both parties (Chapter 6, §§ 1–2); previously the tenant had one month. The landlord can no longer terminate a fixed-term agreement early except on the specific grounds listed in the act. (4) The act can now cover up to two let homes — it does not apply if you regularly let more than two homes, hold the home under a tenancy of your own, or let it for holiday purposes (Chapter 1, § 3). Previously the act applied only to the first home let out.

No, the calculation provided by the calculator is for guidance only and is based on current regulations and practice. The Rent Tribunal (Hyresnämnden) always makes an individual assessment in the event of a review. Factors such as the property's location, standard and condition may affect the assessment. For a binding decision, you should contact the Rent Tribunal or a lawyer.