Renting Out Your Housing Cooperative Apartment in the Second Hand: Rules and Taxes 2026

Renting out your housing cooperative apartment in the second hand can be a smart way to cover your living costs, especially if you'll be away for a period. However, there are many rules and conditions to be aware of to ensure everything is done correctly. This article provides a comprehensive overview of how to rent out your housing cooperative apartment in the second hand, including necessary permits, tenant rights, your responsibilities as a landlord, and the applicable tax regulations for 2026.

Permission from the Housing Cooperative Association – A Necessity

Before you even consider advertising your apartment, it's crucial to obtain the correct permission. Renting out a housing cooperative apartment in the second hand without the association's approval is not allowed and can lead to serious consequences, such as the termination of your right of use.

The Application Process

To get permission to rent out your housing cooperative apartment in the second hand, you must apply to your housing cooperative association's board. The application must be in writing and include information about who will rent the apartment, for what period, and why you need to rent it out. Common accepted reasons include studying in another city, working in another city, or extended stays abroad. The board has the right to deny your application, but they must have reasonable grounds for their decision. If you believe the association is denying your application without valid reason, you can turn to the Rent Tribunal (Hyresnämnden) for review.

Important Rules for Second-Hand Rentals of Housing Cooperative Apartments

Once you have received permission to rent out your housing cooperative apartment in the second hand, there are several important rules to follow to ensure a safe and legal rental. These rules protect both you as the landlord and your tenant.

Rental Agreement and Tenant Rights

A written rental agreement is a must. It's advisable to use standard agreements from sources like the Swedish Consumer Agency (Konsumentverket) or tenant organizations. The agreement should clearly specify the rental period, rent, what is included (furniture, electricity, internet, etc.), and house rules. Remember that the tenant has strong protection of tenure, meaning they have the right to stay even after the contract ends if there are no specific grounds for termination. It's important to be informed about the rules regarding second-hand rentals of housing cooperative apartments.

Termination and Rental Period

The Swedish Tenancy Act (Hyreslagen) applies to second-hand rentals of housing cooperative apartments. This means, among other things, that the rental agreement cannot be longer than necessary. If you are renting out your apartment because you will be working in another city, the rental period may be longer than if you are, for example, going away for a summer. The board of your housing cooperative association may also have its own rules for the maximum rental period. The notice period for the tenant is usually three months, but can be longer according to the agreement or law.

Rent – What Can You Charge?

You can charge a rent that corresponds to the actual cost of your apartment, including the monthly fee to the association, interest on any loans, operating costs, and reasonable compensation for furniture if the apartment is rented out furnished. However, you must not profit from the rental. If you exceed these limits, it can be considered an unauthorized second-hand rental.

Taxes on Renting Out Housing Cooperative Apartments in 2026

When you rent out your housing cooperative apartment in the second hand, it's important to be aware of the tax rules. Changes can occur, so it's good to stay updated on what applies for 2026. Generally, the income you receive from the rental is taxed.

Taxation of Rental Income

The rent you receive is taxed as capital income. To simplify taxation, there is a standard deduction. You can deduct a certain amount for each month of rental, which reduces the taxable income. For private rentals of property (which includes housing cooperative apartments), there is a standard deduction of SEK 40,000 per year. Additionally, you can deduct the actual monthly fee to the housing cooperative association that exceeds SEK 2,000 per month. If you rent out an entire apartment, you can also deduct 1/12 of the annual fee for each month you rent it out. If the rental income after deductions is positive, it must be reported on your tax return.

Loss Deduction

If you have incurred a loss on the rental (costs exceed income), you may be entitled to a loss deduction under certain conditions. However, this is more complex and depends on whether the rental is part of a business activity or as a private individual. For private rentals, the possibility of loss deduction is limited.

Frequently Asked Questions about Renting Out Housing Cooperative Apartments in the Second Hand

Can I rent out my housing cooperative apartment in the second hand if I want to?

No, you must always apply for and obtain permission from your housing cooperative association's board before renting out your housing cooperative apartment in the second hand. Renting out without permission can lead to the loss of your right of use.

How long can I rent out my housing cooperative apartment in the second hand?

There is no general time limit in the law, but the rental must be temporary and have a reasonable cause. The housing cooperative association may have its own rules for the maximum rental period. The Tenancy Act applies, and the tenant has protection of tenure.

What is a reasonable cause for renting out?

Common reasonable causes include work or studies in another city, extended stays abroad, military service, or caring for a relative. The board assesses whether the cause is sufficient.

How do I declare the income from the rental?

You declare the rental income as capital income. You can make a standard deduction of SEK 40,000 per year and deduct costs exceeding SEK 2,000 per month, such as the monthly fee to the association. Any profit is taxed at 30%.

What happens if I rent out without permission?

If you rent out your housing cooperative apartment in the second hand without permission from the board, the association can terminate your right of use. This is a serious violation of the statutes and can lead to you being forced to sell your housing cooperative apartment.