Visma Skatt & Bokslut Pro
Property tax / fee
In this section, the total property tax and/or total property fee is calculated, based on the basis amounts that are specified under Basis and the percentages found under Tax rate %. Property tax and property fee are calculated using the formula Basis * Tax rate %.
The basis is automatically transferred when you upload the pre-printed income tax return (PDF) on the Basic information page.
If you enter the basis manually, it is important that you take into account the maximum amount for each property. It is not the taxable value that should be entered. On the Skatteverket's page Real estate fees and taxes, you'll find current information about all real estate types.
To change a tax rate, click on the menu icon that appears when you hover over the field, select Change amount and enter the new tax rate.
The total property fee is transferred to Property fee in the Tax computation section.
The specified amounts are transferred to the corresponding fields on the INK1 tax form.
Mark this section as done by clicking on the status icon in the Done column in the Calculations view.
Field explanations
Basis for municipal property fee
House/private housing - full fee (5.1)
Here, the basis for houses and private housing is entered. On the Skatteverket's page Real estate fees and taxes, you'll find current information about all real estate types.
Block of flats, housing – full fee (15.1)
Here, the basis for block of flats, housing is entered. On the Skatteverket's page Real estate fees and taxes, you'll find current information about all real estate types.
Basis for property tax
House/private housing - undeveloped land or building under construction (6.1)
Here, the basis (tax value) for houses and commonholds that are assessed as under construction is specified, as well as undeveloped land for houses and commonholds.
Block of flats, undeveloped land or building under construction (16.1)
Here, you specify the basis (tax value) for undeveloped land for blocks of flats, blocks of flats that are assessed as under construction, residential land occupied solely with residential buildings that have other owners, and residential land occupied solely with residential buildings with no construction value.
Block of flats, premises (16.2)
Here, the basis (tax value) for premises and associated pieces of land is specified. Regardless of the valuaton year, property tax is 1.0 percent of the tax value relating to the part of the property used as premises.
Industry and electrical power station - Thermal power station (16.3)
Here, the basis (tax value) for industrial premises and thermal power plants is specified. Regardless of the valuation year, property tax is 0.5 percent.
Electrical power station - Hydroelectric power station (16.4)
Here, the basis (tax value) for hydroelectric power plants is specified. Regardless of the valuation year, property tax is 1.0 percent.
Electrical power station - Wind power station (16.5)
Here, the basis (tax value) for wind power stations is specified. Regardless of the valuation year, property tax is 0.2 percent.
The property tax for an electrical power station with wind turbines can only be calculated with the lower tax rate (0.2 per cent) if a certain limit is not exceeded. According to the European Commission, the limit is EUR 200,000 for a period of three income years. If the limit is exceeded, 0.5 per cent should instead be used as a property tax.
There are no dedicated input fields for this in the income tax return, instead you specify the basis in the usual field and provide information about the situation under Other information.
