# Can I claim Office Rent (Kontorshyra) as a business expense in Sweden?

**Yes, fully claimable.** Office rent for external business premises is fully deductible for Swedish companies and sole traders. There is no cap. Rent paid to an AB by its owner-director for use of home office space is deductible for the AB, but the owner must declare the rental income personally.

Typical amount: Stockholm office space: SEK 3,000-15,000/month for a small office or hot desk membership. Coworking desk: SEK 2,500-7,500/month. Regional cities (Gothenburg, Malmö): 20-40% cheaper. All plus 25% moms (reclaimable for taxable businesses). A company with taxable turnover below SEK 120,000 is not required to register for moms.

## What Skatteverket (Swedish Tax Agency) says

Inkomstskattelagen 16 kap 1 § (ordinary business expenses)

## When you can claim

- Commercial office or coworking space rented in the company's name
- AB paying market-rate rent to the owner for a dedicated home office room (owner declares rental income)
- Hot desk membership at a coworking space (day rates fully deductible)
- Storage facility rent where used for business stock or equipment

## When you cannot claim

- Rent paid above market rate to a related party: Skatteverket will treat the excess as a salary or dividend
- Rent for premises used partly for private purposes: only the business proportion is deductible
- Lease incentive payments spread over contract term (must be amortised correctly)

## Good to know

**Pro tip:** Moms on commercial rent is only charged if the landlord has opted into moms on property rental (frivillig skattskyldighet). Many Swedish landlords do opt in for commercial tenants, making input moms reclaimable. Confirm this before signing: a moms-exempt landlord means you cannot recover input moms on the rent. Property rental is otherwise exempt from moms.

**Important:** If the AB rents from its owner, document the arrangement with a proper lease agreement at market rates, signed before the arrangement starts. Backdated agreements are challenged by Skatteverket. The rental income is taxed for the owner in kapital (30% rate) but rental costs can be deducted.

Source: https://www.skatteverket.se/foretagochorganisationer/moms/avdragformoms/avdragsratt.html

## Related expenses

- [Home Office (Hemmakontor)](https://accounts-os.com/se/expenses/home-office-se)
- [Equipment and Machinery (Inventarier)](https://accounts-os.com/se/expenses/equipment-se)