ToolsSalary & business

Housing benefit

Calculate the 2026 taxable housing benefit.

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Housing benefit 2026

If your employer provides housing, a taxable housing benefit arises. It is valued at the market value (what renting an equivalent home would cost). The employer uses the Tax Agency standard values per region for withholding, but the market value applies in the tax return.

Updated for 2026 · Source: Skatteverket / SCB · About the calculations

Frequently asked questions

How is the housing benefit valued?

If your employer provides housing, a taxable housing benefit arises. It is valued at the market value, i.e. what renting an equivalent home would cost. The employer uses the Tax Agency's regional standard values for withholding, but the market value applies in the tax return.