Renting out parking: how it works and what the rules are
Short answer
- If you own the space, for example a garage or a driveway at your house, you may rent it out. If you rent the space from an association or a landlord, you need their consent.
- The surplus is taxed as income from capital (inkomst av kapital) at 30%. If the space belongs to your home, you can make a standard deduction (schablonavdrag) of up to SEK 40,000 per year. If you rent it on a separate agreement, you cannot.
- Street parking cannot be rented out.
Are you allowed to rent out the space?
It depends on who owns the space and what agreement you have.
Detached or terraced house
You may rent out a garage, carport or driveway on your own plot. If the parking is shared, for example in a joint property association (samfällighet), read the by-laws or ask the board first.
A space you rent from the association or landlord
If you rent the space on a separate agreement, which is often the case in housing cooperatives (bostadsrättsföreningar), the association is your landlord for the space. You may then not sublet it without consent. This follows from the Land Code (jordabalken): Chapter 12, Section 39 for garages and Chapter 8, Section 19 for outdoor spaces. If you rent it out without permission, the agreement can be terminated. The same applies to a space you rent from the landlord of a block of rental flats.
A space included in your tenant-owned flat
If the space is part of the grant of the tenant-owned flat (bostadsrätt) itself, you need the board's consent to sublet the flat, under Chapter 7, Section 10 of the Tenant-Owners Act (bostadsrättslagen). Whether that also applies when you only rent out the parking is not clear, so ask the board.
Always ask for the consent in writing, so that nothing is unclear later.
Street parking
Streets are public places (allmän plats). Anyone who parks there has no right of their own to the space and therefore cannot rent it out.
Which spaces can be rented out?
A garage, carport, driveway, outdoor space, a space in a garage you rent (with consent) and a charging space. Different spaces suit different renters:
- By the hour or day: visitors, tradespeople and people heading to an event or a station.
- By the month: commuters and local residents who have no space of their own.
- With charging: electric car drivers without their own charger.
Renting out a space that already exists does not require planning permission (bygglov). If you are building a new outdoor parking area, planning permission may be needed if the total parking area on the plot exceeds 50 m² within a detailed development plan (detaljplan), or 100 m² outside one.
How to set the price
The price decides how often the space gets booked. There is no official price list for private rentals, so start from your own space:
- Location. Demand is highest near stations, workplaces, hospitals and arenas, and where street parking is scarce.
- Times. A space that is free during the day on weekdays suits commuters. One that is free in the evenings and at night suits residents and visitors.
- What is included. A roof, heating, charging, dimensions and how easy it is to get in.
- What parking costs nearby. Look at the rates charged by the municipality and parking companies around the space. Anyone renting from you will compare with them.
It is better to start a little low and raise the price once you see the space getting booked. In AntPark you can change the price at any time, and bookings already made keep their price.
Worked example
You charge SEK 18 per hour and the space is booked for 11 hours every weekday, 22 days a month: 18 × 11 × 22 = SEK 4,356. After AntPark's 10% service fee, you get roughly SEK 3,900 a month, before tax.
The example assumes the space is booked every weekday. That is rarely the case at first, so count on less until you know what demand is like where you live.
Tax on the income
The income from renting out is taxed as income from capital. The tax on the surplus is 30%. How large the surplus is depends on whether or not the space belongs to your home.
| Your space | Deduction | Income tax return |
|---|---|---|
| Belongs to your house: a garage, carport or driveway on the plot | Standard deduction of up to SEK 40,000 per year, plus 20% of the rental income | Box 7.3 |
| Included in your tenant-owned flat | Standard deduction of up to SEK 40,000 per year, plus the fee you pay for the parking | Box 7.3 |
| Included in the tenancy agreement for your flat | Standard deduction of up to SEK 40,000 per year, plus the rent you pay for the parking | Box 7.3 |
| Rented on a separate agreement, apart from your home | No standard deduction and no deduction for the rent you pay yourself. Only expenses directly related to the renting out, for example advertising. | Box 7.2 |
Good to know:
- The standard deduction applies per home and year, not per person. It is shared with other income from the same home, for example a room you rent out or solar power you sell. The deductions can never be larger than the income.
- If you rent out via a platform that only arranges the booking, you count as the landlord. You must then declare the full price the renter pays for the space, including the platform's fee.
- If the parking space is a cooperative unit (bostadsrätt) of its own, separate from your home, the income counts as business income (näringsverksamhet). Different rules then apply.
- You must declare the income yourself, even if the platform has reported information about you to the Swedish Tax Agency (Skatteverket).
Example
You rent out a space for SEK 1,000 a month, that is SEK 12,000 a year, and have no other income from the home.
- The space belongs to your terraced house: the standard deduction cancels out the whole income. You have no surplus and pay no tax.
- You rent the space from the association on a separate agreement: no standard deduction. With no other direct expenses, the whole income is surplus, and the tax is SEK 3,600.
The Swedish Tax Agency has a calculator for renting out (in Swedish) where you can work out your own situation.
VAT
Renting out parking spaces is subject to VAT (moms), unlike other letting of property, under Chapter 10, Section 36 of the VAT Act (mervärdesskattelagen). Even so, most private individuals end up paying no VAT. If your total VAT-liable sales are no more than SEK 120,000 per calendar year, and have not been higher in the two previous years, you are exempt from VAT without having to apply for it. If you rent out on a larger scale, ask the Swedish Tax Agency what applies.
If you rent the space from an association or landlord, it may affect their VAT. According to the Swedish Tax Agency, parking that the association rents out to its own residents is exempt from VAT only if several conditions are met. One of them is that the resident does not sublet the space for payment as part of an economic activity. The Swedish Tax Agency applies this from 1 April 2027, and the government has appointed an inquiry that is due to report in December 2026. Talk to the association before you rent out.
Reporting to the Swedish Tax Agency
If you rent out via a digital platform, for example an app, the platform must collect information about you and report it to the Swedish Tax Agency every year. This follows from the EU's rules on platform reporting, known as DAC7. Parking spaces are explicitly covered, and there is no minimum threshold for private individuals who rent out.
- Among other things, the platform collects your name, address, personal identity number (personnummer), date of birth and the address of the space you rent out.
- It reports what you were paid each quarter, how many times the space was rented out and what fees the platform charged.
- By 31 January, the platform must tell you what it has reported for the previous year.
- If you do not provide the information despite reminders, the platform must eventually close the account or withhold your payouts.
The information appears in the Swedish Tax Agency's service Mina inkomstuppgifter (My income information). It does not replace your tax return: you work out and declare the surplus yourself.
Insurance and damage
Contact your insurance company before you start renting out, and ask what applies if the space, the garage or anything you keep there is damaged. Terms differ between insurers.
- If the renter drives into your garage door, it is usually the renter's third-party motor insurance (trafikförsäkring) that applies, since it covers damage that occurs in traffic.
- If you keep things in the garage, move them or lock them away.
- AntPark arranges the booking but does not compensate for damage to vehicles or the space. That is a matter between you, the renter and your insurers. Read more in the terms (in Swedish).
Renting out with an EV charger
If you have an EV charger at the space, you can rent it out together with the space. In AntPark you connect chargers that support OCPP 1.6, for example from Easee, Zaptec, Wallbox, Charge Amps, Garo and go-e, through the charger's own settings.
- You set a price per kWh. The renter pays for the electricity actually metered, on top of the price for the space.
- The charger is unlocked only for renters who have charging in their booking, and is locked the rest of the time.
- You can limit the power for renters and show whether a charging cable is available at the space.
- AntPark takes no fee on the electricity.
If you charge for the electricity the renter actually uses, the Swedish Tax Agency says you must declare it as a sale of electricity, separately from renting out the space. This is done on form K4, section D. You may deduct what you yourself paid for the electricity you sold, but you may not make the standard deduction or deduct the cost of the charger.
More on pricing, VAT, electrical safety and network charges in the guide to renting out an EV charger.
How to rent out with AntPark
AntPark is an app where private individuals rent out parking, boat berths and EV chargers to each other. The app has not launched yet. Leave your email and we will be in touch. The listing is created in three steps:
- What and where. The address, the type of space and the largest vehicle that fits, by length and height.
- When and price. Which days and times the space is free, how far in advance it must be booked, days you need it yourself, and the price per hour, full day or month.
- Rules. Instant booking or request, free cancellation up to 2, 12 or 24 hours before the start, gate code and instructions, and whether the renter must give a registration number.
After that, the following applies:
- Everyone who books has verified their mobile number. After each booking, you rate each other.
- The street address, gate code and spot number are shown to the renter only 15 minutes before the start.
- The service fee is 10% from each party. The money is paid out seven days after the booking has ended, via Stripe, which checks your identity before the first payout.
- If someone rents the space by the month, it is a rolling agreement with 30 days' notice for both parties. You always approve monthly bookings yourself.
Checklist
- You own the space, or have consent from the landlord or the association.
- You know which times the space is free and which days you need it yourself.
- You have measured the space: length, width and height.
- You have checked what it costs to park nearby.
- You have asked your insurance company what applies.
- You know how the renter gets in: gate code, key or barrier, and which spot number.
- You keep records for your tax return: income and costs.
Frequently asked questions
Do I have to pay tax when I rent out my parking space?
Only if you make a surplus. If the space belongs to your home, for example a garage on the plot of your house, you can deduct up to SEK 40,000 per year plus an additional amount, so smaller amounts of income are often tax-free. If you rent the space on a separate agreement from an association or landlord, you cannot make the standard deduction (schablonavdrag), and the surplus is taxed at 30%.
Can I rent out my parking space in the association's garage?
Only if the association, which is your landlord for the space, gives its consent. If you rent it out without permission, the agreement can be terminated. Ask for the consent in writing.
Do I need to pay VAT when I rent out parking?
Renting out parking is subject to VAT, but if your total VAT-liable sales are no more than SEK 120,000 per year, you are exempt from VAT. That applies to most private individuals.
Can I rent out a parking space on the street?
No. Streets are public places, and anyone who parks there has no right of their own to the space that they could rent out.
Does the app report my income to the Swedish Tax Agency?
Under the EU's DAC7 rules, digital platforms that arrange the rental of parking spaces must report the sellers' income to the Swedish Tax Agency (Skatteverket) every year. You still have to declare the surplus yourself.
Sources
The rules were checked against the sources below on 25 September 2026.
- Swedish Tax Agency: Renting out a private residence – tenant-owned flat, house and rented flat (in Swedish)
- Swedish Tax Agency, legal guidance: Renting out a parking space taxed as income from capital (in Swedish)
- Swedish Tax Agency: VAT on parking spaces (in Swedish)
- Swedish Government: Inquiry into VAT on parking spaces, March 2026 (in Swedish)
- VAT Act (mervärdesskattelagen, 2023:200), Chapter 10 Section 36 and Chapter 18 Section 4 (in Swedish)
- Land Code (jordabalken), Chapter 8 Section 19 and Chapter 12 Section 39 (in Swedish)
- Tenant-Owners Act (bostadsrättslagen, 1991:614), Chapter 7 Section 10 (in Swedish)
- Act (2022:1681) on platform operators' collection of certain information for tax purposes (in Swedish)
- Boverket (National Board of Housing, Building and Planning): Planning permission for parking spaces (in Swedish)
- Konsumenternas: Damage in traffic (in Swedish)