Sweden reforms private rental law, allowing individuals to rent two homes with lower tax

A new private‑rental law took effect in Sweden on 1 July 2026. Minister of Housing Andreas Carlson (KD) described the reform as a transparent and safe way to increase available housing. The legislation permits private owners to let up to two apartments and tax the rental profit at a favorable 30 % rate, rather than commercial tax rates that previously applied to owners of more than one unit.

Boverket, Sweden’s National Housing, Construction and Planning Council, warned the change could push up purchase prices and rents, especially in high‑demand cities such as Stockholm, Gothenburg and Malmö, as individual investors compete with home‑buyers. Carlson defended the law, saying it helps make more homes available to rent while keeping the market orderly.