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Sweden

Semesterbostäder Laws in Sweden

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Explore Rental Markets by Compliance

Compare demand, permit requirements, tax burden, and overall complexity across states.

Västra Götaland
Västmanland
Västernorrland
Västerbotten
Värmland
Uppsala
Stockholm
Södermanland
Skåne
Östergötland
Örebro
Norrbotten
Kronoberg
Kalmar
Jönköping
Jämtland
Halland
Gotland
Gävleborg
Dalarna
Blekinge

 Rental Types

Compare Rental Types and Requirements

See what’s allowed, what permits you need, and how regulations differ across rental durations.

Short-term rental

Allowed with permit

Under 30 nights

Airbnb, VRBO, direct booking

Permit required

-

Type 1 or Type 2 STR Licence

Type 1 = owner-occupied · Type 2 = non-owner-occupied

90-night annual cap for non-primary residences in restricted zones

Licence number must appear on all listing platforms

Max occupancy: 2 guests per bedroom plus 2 additional

Need the full application walkthrough?

Get your STR licence

Mid-term rental

Generally allowed

30–365 nights

Furnished monthly stays

Permit required

-

No STR permit needed

No annual night cap or density restrictions

No Hotel Occupancy Tax — meaningfully lower tax burden

Landlord-tenant rights apply — deposit, habitability, and notice obligations

Mid-term is lower friction. Get the basics right.

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Long-term rental

Fully allowed

12-month lease

Standard residential

Permit required

-

None — standard residential use

Residential Property Code governs · No STR obligations

No permits, night caps, or density restrictions

No Hotel Occupancy Tax obligations

Standard habitability, notice, and deposit rules apply

taxes

What Applies and Who Handles It

Understand which taxes apply, who collects them, and what you’re responsible for, especially when handling direct bookings.

STATE

Hotel Occupancy Tax

6%

Collected by

Airbnb, VRBO

Who files

Platform on your behalf

Applies to

STR under 30 days only

County 

County HOT

2%

Collected by

Platform or operator

Direct bookings

You must register & file

Applies to

STR under 30 days only

CITY

City hOT

6%

Collected by

Platform or operator

Filing frequency

Monthly

Applies to

STR under 30 days only

Combined total

All taxes, all levels

17%

OTA bookings

Platforms handle state portion

Direct bookings

You collect & file all three

Mid / Long-term

No HOT applies

Direct bookings mean three separate filings

Miss one and you're exposed. Lodge Compliance helps you automates all three

Automate Taxes Now

FAQs & Guides

Common Question From Operators

Clear answers to help you understand what’s required, and a straightforward way to get it done.

Let's Get You Compliant

How do I register my property as an STR in Texas?

Do I need a permit for mid-term rentals in Texas?

How do I handle taxes if I take direct bookings?

What happens if I don't comply?

Overview

In cities like Stockholm, where it is no longer a secret that there are few short-term rental apartments, the Airbnb market continues to boom year after year, and the owners of the beautiful homes listed on the various shared economy listing platforms are constantly receiving additional income through the accommodation rental activity. However, even though Sweden is a fantastic tourist destination with many attractions, some would-be hosts there are still hesitant to launch the business because of a variety of factors, such as allegations that the activity is prohibited. Despite these rumors, the truth is tourists flock to Sweden for its many attractions, which include renowned ice constructions, huge northern landscapes, and sumptuous palaces. There are so many historical treasures and thrills in the country. So while you are hesitating, housing is in high demand, especially during the busy summer or holidays.

So continue reading to learn the basic rules governing the activity, which will help you avoid boredom this holiday season while earning additional money. Are you ready to begin? Let’s guide you through the National requirement.

Property
Overview

The Swedish Tourism Association (STF) serves as a resource for STR operators, offering guidance on sustainable tourism and local regulations. Membership provides access to networking and compliance resources.

Property

Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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