When you rent out your property, you are allowed to make a standard deduction of 40 000 SEK per year. You may also deduct the fee that you pay for the time you rent out if it is a condominium. For rentals of houses, you may deduct 20% of rental income in addition to the flat-rate deduction of 40 000 per year. The surplus on the rental income minus deductions is taxed as capital gains, which in the current situation is 30%.