Rent costs

Office and rent costs

If you rent a space solely for your business, you can deduct the rent cost and reclaim VAT if added by the landlord.

Operational costs for the space are also deductible.


Home Office Rent

You can deduct rent for a home office in certain cases. The eligibility for deduction is based on whether the workspace is a specially arranged part of the home.

A workspace qualifies as specially arranged if:

  • There's a need for a workspace.

  • The workspace, due to its location, furnishing, or use, cannot serve as a living space.

Rules are strict about what qualifies as a living space. For instance, a room in an apartment connected to other rooms does not qualify, even if it's furnished as an office. An example of a qualified space could be a room for a painting business with installed fluorescent lights and a separate entrance.

Spaces Not Considered Specially Arranged Parts of the Home

Even if a workspace isn't considered a specially arranged part, deductions are possible under certain conditions. Deductions are allowed if the business lacks any other premises for work and if you spend at least 800 hours annually in this workspace.

For a workspace in a condominium or rental apartment, you can make a deduction of 4,000 SEK per year.

If the workspace is part of a property you own, a deduction of 2,000 SEK per year is allowed.

Spaces That Are Specially Arranged Parts of the Home

Deductions are based on a reasonable portion of the home expenses. The reasonable portion relates to the workspace size compared to the total home area.

Example: If your home is 100 square meters, rented for 10,000 SEK per month, and the workspace is 20 square meters, then you can deduct 2,000 SEK ((20/100) * 10,000).


Parking Space / Garage

Parking at the workplace is tax-free if the workplace isn't at the employee's home and it involves a company car. If the car is used privately, it must be taxed as a benefit. Learn more about benefit taxation.