| Scenarios | What applies to furniture purchases | Legal basis/Source |
|---|---|---|
| Individual lets out own villa or tenant-owned flat | No separate deduction for furniture; standard deduction + percentage deduction on rent | Income Tax Act (inkomstskattelagen, 1999:1229), Skatteverket's annual amounts |
| Individual lets out part of home furnished | No separate deduction for furniture; same standard system | Income Tax Act (inkomstskattelagen, 1999:1229) |
| Business property or professional letting | Immediate deduction for fixtures of minor value, otherwise depreciation allowance | Income Tax Act (inkomstskattelagen, 1999:1229), check current amounts with Skatteverket |
| Letting of attefallshus privately | Standard system applies | Income Tax Act (inkomstskattelagen, 1999:1229) |
Yes, you can deduct furniture purchases from rental income when you let out a property as a business operation or when the letting is taxed as business income. For private lettings of your own home, however, the standard deduction under the private lettings law (privatuthyrningslagen, 2026:772) applies, and no separate deductions for furniture are permitted. Which route applies is determined by how the letting is classified for tax purposes, not by what you call it yourself.
When you can deduct furniture purchases from rental income tax
For individuals who let out their own home, the rent is taxed in the capital income category. There is no scope here to extract individual costs such as furniture purchases – instead a standard deduction is used plus a deduction that depends on the form of letting. The rules on taxation of rental income from a private home are found in the Income Tax Act (inkomstskattelagen, 1999:1229), and the Swedish Tax Agency (Skatteverket) publishes the standard amount that applies each year.
To find out exactly which standard amount and percentage applies for the tax year 2026, you should go to the Skatteverket website on letting out a private home. The amounts are set annually and are the only thing that counts in your tax return – not what an article claims.
If the letting is instead classified as a business operation, or if you let out a property that is a business property, the situation is different. Then the income is taxed in the business income category and actual expenses can be deducted according to the ordinary rules for income calculation.
Two routes – same question
- Private home being let out: standard deduction under the private lettings law, no separate furniture deductions.
- Business property or professional letting: actual costs, including furniture, according to the rules for fixtures.
Read more about the basics in How is rental income from a villa taxed? and in Let out a house in 2026: Guide to rules, tax & agreements.
Private lettings: why the furniture receipt doesn't help
The law regulates the letting relationship between the parties – that is, what you can charge in rent, how the agreement is entered into and how it is terminated – but the taxation itself is governed by the Income Tax Act.
In the capital income category, the surplus is calculated with a standard deduction and, for detached houses and tenant-owned flats (bostadsrätt), also with a percentage deduction on the rent. It is this structure that means furniture receipts play no role: the standard deduction replaces all actual costs. If you buy furniture for the letting, you cannot deduct these amounts separately – they are already considered to be covered within the standard deduction.
However, the furnishings themselves can justify a higher rent, which indirectly affects what is reasonable to charge. See What counts as a furnished flat for higher rent?.
Business operation: when you can deduct furniture purchases from rental income tax
If you let out a business property, or if the letting is conducted on such a scale that it counts as a business operation, you can deduct actual costs. Furniture and other loose fixtures are then treated as fixtures.
For fixtures, the following applies under the Income Tax Act:
- Fixtures of minor value or with an economic life of no more than three years can be deducted immediately.
- Other fixtures are written off according to the rules on depreciation allowances.
The exact amount limits for "minor value" are linked to the price base amount (prisbasbeloppet) and change annually. Check the current limit for 2026 directly with the Skatteverket before you record the furniture – it is that limit which determines whether you can expense the purchase at once or must write it off over several years.
Comparison table
For attefallshus there is a comprehensive guide in Letting of Attefallshus 2026.
How to do it in practice – step by step
- Determine tax category. Is it private letting of your own home or a business operation? If in doubt, ring the Skatteverket.
- For private lettings: calculate the surplus as rent minus standard deduction minus percentage deduction (for detached houses/tenant-owned flats). Get the amounts from the Skatteverket website for the tax year 2026.
- For business operations: keep all receipts for furniture, white goods and accessories. Note the purchase date and amount including VAT.
- Classify each piece of furniture. Is the economic life no more than three years or the amount below the minor value limit (check with Skatteverket)? Then immediate deduction. Otherwise fixture depreciation.
- Record correctly. Immediate deductions are placed on a cost account. Fixtures are entered in the fixed asset register.
- File your tax return. Business operations are reported on the NE schedule or in the company's return, private lettings on the K schedule.
- Keep records for seven years according to the bookkeeping law's archiving rules, if it concerns a business operation.
More deduction questions are covered in Can you deduct mortgage interest when you let out? and Can you deduct furnishing from rent when letting out?.
Distinguishing between furniture and fixed fixtures
In a business operation, a distinction is made between loose fixtures (furniture, lamps, carpets) and building fixtures or the building itself. Kitchen units, built-in wardrobes, integrated lighting may fall into a different category and be written off together with the building instead. If in doubt – ask the Skatteverket or a bookkeeping consultant before you record a larger purchase.
Deducting furniture purchases from rental income tax with mixed use
If the furniture is used both privately and in the letting, you can only deduct the part that relates to the letting in a business operation. For short-term lettings of your own home, the question is anyway irrelevant – the standard deduction applies.
Frequently asked questions
Can I deduct a sofa I bought to let out the flat furnished? Not if you are taxed in the capital income category (private letting). The standard deduction replaces all actual costs. The furnishings can, however, justify a higher rent.
What applies if I let out several flats? According to section 3 of the private lettings law (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. Then it is not private letting under rental law, and for tax purposes it may become a business operation – contact the Skatteverket.
Where do I find the exact standard amounts for 2026? On the Skatteverket website on letting out a private home. The amounts are updated annually and it is the current information there that should be used in the tax return.
Do I need to keep furniture receipts even for private lettings? For tax deductions they are not needed, since the standard deduction applies. But in a dispute over deposit (deposition) and wear and tear (slitage), the receipts can be valuable, which is described in What can the landlord deduct from the deposit?.
This text is general information on taxation of rental income and does not replace individual advice from the Skatteverket or a bookkeeping consultant.
