Sweden's New Private Rental Law Allows Owners to Rent Up to Two Homes

On 1 July 2026 Sweden introduced a private‑rental law that lets owners of houses, villas or condominiums rent out up to two of their own dwellings under a single flexible framework. For single‑family homes and holiday cottages no specific permit is required, while condominiums must obtain board approval before leasing. The regulation also eases the grant of longer‑term licences and reduces the likelihood of refusals for short‑term rentals.

Tax rules were adjusted: rental income above SEK 40,000 per year per property is taxed at 30 % on the surplus, but a standard SEK 40,000 deduction applies to each dwelling. Owners renting two homes can claim up to SEK 80,000 in deductions, and small‑house owners may deduct an additional 20 % of rental earnings. Platform fees (e.g., Airbnb) are deductible, whereas renovation costs and interest are not. The law warns that earnings over SEK 80,000 from short‑term rentals could be re‑classified as hotel activity and subject to 12 % VAT if extra services such as cleaning or breakfast are offered.