How much rent can you take without registering as a business?

You can let out a property without registering as a business as long as you do not regularly let out more than two flats that do not form part of your own home. The limit is set by section 1, third paragraph, clause 1 of the privatuthyrningslagen (private rental law, 2026:772).

Rental income without business registration: What does the law say?

The privatuthyrningslagen (2026:772) regulates when you can let out a property without needing to register as a business.

The key concept is "regularly". You can let out a maximum of two flats on a regular basis without being classified as a business operator. If you exceed this limit, you must register for business tax with Skatteverket (the Swedish Tax Agency).

Rental income without business registration: Two flats is the limit

According to section 1, third paragraph, clause 1 of the privatuthyrningslagen (2026:772), the law does not apply if the landlord regularly lets out more than two flats that do not form part of the landlord's own home. This means that:

• You can let out your own home (subletting) without restriction
• You can own and let out up to two additional flats without registering as a business
• From three flats onwards, you must register as a business operator

The word "regularly" is crucial. It means you let out on a recurring basis, not one-off lettings or temporary arrangements.

What counts as a flat?

According to section 1 of the privatuthyrningslagen (2026:772), a flat is "a house or part of a house" let for use wholly or substantially as a dwelling. This can be:

• A flat in a multi-dwelling building
• A whole house
• Part of a house (for example a guest studio or basement flat)
• A tenant-owned flat (bostadsrätt)

What does not count is holiday properties or cottages not intended for permanent occupation.

Tax consequences when you let without business registration

Even if you do not need to register as a business, you must declare your rental income. Skatteverket expects you to report all income from letting.

You can deduct certain costs against your rental income, such as:

• Interest costs on loans for the property
• Property tax and property charges
• Insurance
• Maintenance and repair costs
• Cleaning and snow removal

But you cannot deduct costs for furniture, appliances or other chattels in the same way a business can.

Subletting: Special rules

If you let out your own home as a subtenant (you are yourself a tenant), different rules apply. You need your landlord's permission for subletting. According to section 1 of the privatuthyrningslagen (2026:772), subletting of your own home does not count towards the limit of two flats.

This means you can:

1. Let out your own home as a subtenant
2. Own and let out two additional flats
3. Let out three properties in total without registering as a business

But the subletting must still be declared to Skatteverket.

Comparison: Different letting scenarios

What happens if you exceed the limit?

If you regularly let out more than two flats without registering as a business, you may face:

• Tax demands from Skatteverket for previous years
• Penalties for incorrect tax returns
• Requirements to register retroactively
• Possible penalties for undeclared work or undeclared rent

It is therefore important to keep track of how many flats you actually let out and when you need to register.

Action plan: How to check your situation

1. Count your flats: Make a list of all properties you let out, including your own home if you let it out as a subtenant
2. Check regularity: Is this a one-off event or a recurring arrangement?
3. Count again: Two flats or fewer = no business registration required. Three or more = you must register
4. Contact Skatteverket: If you are unsure, call Skatteverket's switchboard for guidance
5. Register if necessary: Do so immediately if you exceed the limit
6. Declare: Report all rental income on your tax return regardless of business registration
7. Keep receipts: Document all costs you deduct

Frequently asked questions

Does my subletting count towards the two-flat limit? No. If you let out your own home as a subtenant, it does not count. You can then own and let out two additional flats without needing business registration.

Must I declare rental income even if I do not have business registration? Yes. You must always declare all income from letting, whether or not you are registered as a business. It is a tax obligation, not a business obligation.

What if I let out a flat only during the summer? If it is a one-off event, it does not count as "regular" letting. But if you do it every summer, it is regular and counts towards the limit.

Can I let out a room in my flat without registering as a business? Yes, as long as it is part of your own home. It counts as subletting and does not require business registration. You must still declare the income.

Read more about letting

For more information about rules and taxes when you let out, read:

• Letting without business registration: What risk do you take as a landlord?
• How much tax can you save when you let out
• Tax on subletting: Tax-free amount 2026
• Letting out a house 2026: Guide to rules, tax and agreements
• Letting out flats as a property company – complete guide

This text is general information and does not replace legal advice. Contact Skatteverket or a lawyer for your specific situation.