General and Simplified assessment in 2022
Assessed values increased by 17.4 percent in 2022
Statistical news from Statistics Sweden 2023-02-27 8.00
For multi-dwelling and commercial buildings and for owner-occupied dwellings, the total assessed value increased by 17.4 percent for comparable units between 2021 and 2022 in the 2022 real estate assessments.
The highest increase of assessed values for multi-dwelling and commercial building units and for owner-occupied dwelling units, 32.5 percent, was in Uppsala County. In Gotland County, assessed values increased by 4.2 percent, which was the lowest increase in Sweden. In the three big city counties the assessed value increased. In Stockholm County, assessed values increased by 27.8 percent. In Skåne County, assessed values increased by 13.9 percent. In Västra Götaland County, assessed values increased by 9.9 percent.
| County | Assessed units1 | Unweighted change. percent2 |
|---|---|---|
| 03 Uppsala | 2 383 | 32.5 |
| 01 Stockholm | 16 135 | 27.8 |
| 04 Södermanland | 2 955 | 27.5 |
| 19 Västmanland | 2 243 | 25.5 |
| 21 Gävleborg | 2 926 | 24.3 |
1) Refers to the number of comparable assessed units for the year 2022 compared to the year 2021. 2) Refers to an unweighted average, each observation weighs equally.
| County | Assessed units1 | Unweighted change. percent2 |
|---|---|---|
| 09 Gotland | 783 | 4.2 |
| 14 Västra Götaland | 16 759 | 9.9 |
| 17 Värmland | 3 222 | 10.0 |
| 08 Kalmar | 3 092 | 12.3 |
| 25 Norrbotten | 2 734 | 12.8 |
1) Refers to the number of comparable assessed units for the year 2022 compared to the year 2021. 2) Refers to an unweighted average, each observation weighs equally.
Definitions and explanations
The change in assessed values in the tax assessment of real estate in 2022 are calculated on comparable units. The term ‘comparable units’ refers to assessed units that remain essentially unchanged between assessments. This is the population given here, not the increase in values of all real estate.
The assessed value corresponds to 75 percent of the market value two years before the latest tax assessment. Market value refers to the price that the assessed unit could achieve in a sale on the open market. For the general property taxation of multi-dwelling and commercial buildings and owner occupied dwellings conducted in 2022, this means that the taxation value should be 75 percent of the sales price in 2020.
A tax assessment is done every three years. The assessed values are basically unchanged in the period between tax assessments.
Statistical Database
More information is available in the Statistical Database
Feel free to use the facts from this statistical news but remember to state Source: Statistics Sweden.