💡 Summary of the Change

‍Starting April 1, 2026, renting out parking spaces and garages will be subject to VAT according to the Swedish Tax Agency’s new position.
This means that housing associations, property owners, and financial managers will need to review their agreements, pricing, and invoicing.
Previously, parking spaces connected to residential properties were often rented out without VAT.
Now, parking is in most cases classified as a separate taxable service, meaning 25% VAT must be charged on the rent.

📆 What Does This Mean for Those Who Rent Out Parking Spaces?

‍The change affects everyone who rents out parking spaces – to residents, businesses, or external tenants.
Here’s what you need to do before April 1, 2026:
1️⃣ Check whether you are subject to VAT
2️⃣ Register for VAT with the Swedish Tax Agency
3️⃣ Choose your pricing model – add VAT on top or include it in the price
4️⃣ Update agreements and invoice templates
5️⃣ Inform members and tenants
6️⃣ Ensure your system handles VAT correctly

🧾 When Can Parking Still Be VAT-Exempt?‍

A parking space can still be considered part of VAT-exempt rental of housing or premises, but only if all three conditions below are met:
• The parking space is located within the same property complex or close to the residence/premises.
• The tenant cannot opt out of the parking space for a lower rent.
• The tenant does not sublet the space as part of an economic activity.
If any of these conditions are not met → VAT must be charged.

🧠 Background to the Decision‍

On September 30, 2025, the Swedish Tax Agency published a new position:
“Value Added Tax on the Leasing of Parking Spaces to Tenants of Premises and Residences” (Ref. No. 8-156413-2025), effective from April 1, 2026.
It replaces the previous position from November 1, 2004 (Ref. No. 130 624085-04/111) and is based on the Agency’s case law in:
“One or Several Supplies, Value Added Tax” (Ref. No. 8-3094460, January 24, 2025).
According to the new interpretation, parking that can be opted in or out separately is regarded as an independent taxable service.

📚 Further Reading‍

• Swedish Tax Agency – VAT on Parking Spaces (Position Statement)
• Legal Guidance – One or Several Supplies (Ref. No. 8-3094460)
• EY – Commentary on the New VAT Rules for Parking (October 1, 2025)
• BDO – VAT on Parking Spaces from 2026

🧭 How Parkit Supports Your Association‍

For our existing customers, we manage the entire transition – from pricing to agreements and communication with residents.
For those who currently handle rentals independently or through a financial administrator, this is a perfect opportunity to let Parkit take over.
Since all contracts must be rewritten anyway, you can simultaneously digitalize your rental process, reduce administration, and increase control.

🤝 Contact Parkit‍

Would you like to book a free consultation on how the new VAT rule will affect you?
Contact us, and we’ll help you create a clear plan leading up to April 2026.
📧 hello@parkit.se
📞 08-125 050 00
🌐 www.parkit.se

⚖️ Disclaimer‍

This article is intended for general informational purposes only and does not constitute legal or tax advice.
Always confirm the details with the Swedish Tax Agency or your own advisor.