Renting Out a Housing Cooperative: Taxes, Rules, and Contracts in 2026

Renting out your housing cooperative can be a smart way to earn extra income, either to cover costs while you're away or as a long-term investment. However, there's a lot to consider before you start. This comprehensive guide provides you with all the necessary information on renting out a housing cooperative, focusing on taxes, rules, and contracts for 2026.

Renting out a housing cooperative in the second hand means that you, as the housing cooperative owner, let out your dwelling to someone else for a fixed or indefinite period, in exchange for compensation. It's important to understand that this is not the same as renting out a room in your own home, although some rules may overlap. The process requires permission from your housing cooperative association (BRF) and, in some cases, also from the lender if you have a mortgage.

Permission from the Housing Cooperative Association

The first and most crucial step is to obtain permission from your BRF. Without their approval, second-hand renting out of your housing cooperative is not allowed and can lead to you being required to move out. The rules for renting out a housing cooperative in your association are usually found in the statutes. Typically, a written application process is required where you specify who you want to rent out to, for what period, and at what price.

Why is Permission Required?

BRFs have the right to know who resides in the property for several reasons:

• Safety and Security: The association wants to control who is present in the building.
• Maintenance and Responsibility: It's important to know who is responsible for the dwelling in case of any damages or issues.
• Economy: The association needs an accurate picture of the housing situation for its own planning and administration.

The Application Process

Contact the board of your BRF to get information about their specific application form and guidelines. Be prepared to submit details about yourself as the landlord and about the potential tenant. An administrative fee may sometimes be charged.

Tax Rules for Renting Out a Housing Cooperative in 2026

When you rent out your housing cooperative, you must declare the income. The amount of tax you have to pay depends on whether you rent out the entire dwelling or just a part, and whether you do it within or outside of a business activity. For private individuals renting out their primary residence (where they live or have lived), the following applies:

Renting Out the Entire Housing Cooperative

If you rent out your entire housing cooperative, for example, when you move temporarily or permanently, the rental income is taxed as capital income. You are allowed to make a standard deduction to cover costs. For 2026, the following applies:

• Standard Deduction: You can deduct SEK 40,000 per year. If the rental income exceeds this amount, you can also deduct 20% of the rental income exceeding SEK 40,000.
• Example: If you rent out your housing cooperative for SEK 10,000/month (SEK 120,000/year), you can deduct SEK 40,000 + 20% of (SEK 120,000 - 40,000) = SEK 40,000 + SEK 16,000 = SEK 56,000. The taxable income then becomes SEK 120,000 - 56,000 = SEK 64,000.

Renting Out Part of the Housing Cooperative (Renting Out a Room)

If you rent out a room in your housing cooperative while you continue to live there, the income is taxed differently. Here, the deduction possibilities are more generous:

• Standard Deduction: You can deduct SEK 40,000 per year. In addition to this, you can also deduct an amount equivalent to 2/3 of the rental income exceeding SEK 40,000.
• Example: If you rent out a room for SEK 5,000/month (SEK 60,000/year), you can deduct SEK 40,000 + 2/3 of (SEK 60,000 - 40,000) = SEK 40,000 + SEK 13,333 = SEK 53,333. The taxable income then becomes SEK 60,000 - 53,333 = SEK 6,667.

It is important to distinguish between whether the renting occurs within or outside of business activities. If the renting is extensive, for example, if you own multiple properties that you rent out, it may be classified as business activity with different tax rules.

Legal Requirements and Rental Agreement

A correct rental agreement is crucial to protect both you as the landlord and your tenant. To rent out a housing cooperative, a written agreement is required that clearly outlines the terms of the rental.

What Should a Rental Agreement for a Housing Cooperative Include?

A standard rental agreement for a housing cooperative should at least include the following points:

• Parties' Details: Full names, personal identification numbers, and contact information for both the landlord and the tenant.
• Dwelling Information: Address, apartment number, size, and any storage rooms or parking spaces.
• Rental Period: Start and end dates of the rental. If the agreement is for an indefinite period, specify notice periods.
• Rent and Payment: Amount of monthly rent, any deposit, and the date and method of payment.
• Second-hand Rental Conditions: Provisions for further subletting (usually prohibited).
• Use of the Dwelling: Regulations on how the dwelling may be used (e.g., that it may only be used as a primary residence).
• Maintenance and Repairs: Who is responsible for what.
• Inventory List: If furniture or other equipment is included.
• Inspection: How and when inspections of the dwelling may occur.
• Termination: Conditions for terminating the agreement.

Templates and Tools

There are several sources for finding rental agreement templates, such as the Swedish Tenants' Union (Hyresgästföreningen) or various online legal services. However, it is important to adapt the template to your specific situation and ensure it meets all legal requirements. Using a correct rental agreement for a housing cooperative is a cornerstone of secure renting.

Important Rules to Consider

In addition to permission from the BRF and a correct agreement, there are more rules to be aware of when renting out a housing cooperative.

Fixed Term

If you rent out your housing cooperative in the second hand, you as the landlord cannot terminate the agreement arbitrarily. If the agreement is for an indefinite period, standard notice periods apply, but if it is for a fixed term, it is valid until it expires. However, the tenant always has the right to terminate the agreement with three months' notice, even if it is for a fixed term. As a landlord, you can only terminate a fixed-term agreement prematurely if the tenant is grossly negligent.

Tenant's Rights

Even though it is your housing cooperative being rented out, the tenant has certain rights under the rental law. These include the right to a good living environment and protection against unreasonable conditions. Therefore, it is important that the rental agreement is clear and complies with current legislation.

Insurance

Check your home insurance. Many home insurance policies do not cover damages that occur when the dwelling is rented out in the second hand. You may need to take out a separate rental insurance or review the terms of your existing policy.

Housing Cooperative Association Statutes

Again, it is crucial to be aware of your BRF's statutes regarding second-hand rentals. Some associations have stricter rules than others, for example, regarding how long one can rent out, or if there are restrictions on who can rent.

Tax on Renting Out a BRF

Understanding the tax on renting out a BRF is central. As mentioned above, the income is taxed as capital income with the possibility of standard deductions. Ensure you declare correctly to avoid problems with the Swedish Tax Agency (Skatteverket). Renting out a housing cooperative tax rules contract 2026 is a complex area, but with the right information, it becomes manageable.

FAQ

Can I charge a deposit?

Yes, you can charge a deposit as security for the rental agreement. The deposit must be refunded to the tenant after the agreement ends, provided no damages have occurred and the rent is paid. The amount should be reasonable and not exceed a couple of months' rent.

What happens if the tenant doesn't pay the rent?

If the tenant does not pay the rent, you as the landlord have the right to terminate the rental agreement. You can also apply for a payment order with the Enforcement Authority (Kronofogden) to collect the debt. It is important to act promptly and follow the formal steps.

Can I rent out my housing cooperative via Airbnb?

This depends entirely on your BRF's statutes and whether you have received permission for short-term rentals. Many associations do not allow short-term rentals like Airbnb, as it can disturb neighbors and violate the association's purpose. If you rent out your entire dwelling for a longer period (at least 3 months) and have permission, it is usually okay, but short-term rentals often require specific approval.

How long can I rent out my housing cooperative?

There is no general statutory maximum limit for how long you can rent out your housing cooperative in the second hand, but your BRF may have its own rules for this. If you are renting out your primary residence, as a general rule, you can rent it out for up to two years without losing your right to live there yourself. For longer rentals, specific reasons and approval are often required.

What is the difference between renting out a housing cooperative and renting out a house?

When you rent out a housing cooperative, you do not own the property itself, but a share in the association that gives you the right to live in a specific apartment. When you rent out a house, you usually own the property and the land. The rules regarding permission from the BRF and any statutes do not apply when renting out your own house, but other laws and regulations regarding renting will apply.