A type code is a three-digit designation that the Swedish Tax Agency assigns to every property during the property tax assessment. We have then grouped these type codes according to the property industry, as follows:
Rental housing unit, residential (320/321)
Office/premises (325/326)
Warehouse/logistics (423, 426, 432, 433)
Social infrastructure (800-series)
Industry (400-series except 423, 426, 432, 433, 498)
For Swedish properties, the type code is part of the basis on which Kliva determines a property’s property type.
How the type code is structured
Every type code is tied to a fixed plain-text description, and the digits have different roles.
The first digit indicates which type of tax assessment unit the property belongs to.
The last two digits specify what the unit contains.
This is why type codes are often referred to in series. All codes beginning with 3 are rental housing units, all beginning with 4 are industrial units, and so on.
The legal standing of the type code
The type code itself is not a legal requirement. It is an administrative designation that the Swedish Tax Agency introduced for its own purposes, but it is still stated in tax assessment decisions because it reflects the classification set out in law in a straightforward way.
What is regulated by law is the type of tax assessment unit — that is, what the first digit stands for. The classification is set out in Chapter 4, Section 5 of the Swedish Property Tax Assessment Act (1979:1152):
Series | Type of tax assessment unit |
100-series | Agricultural unit |
200-series | Detached housing unit |
300-series | Rental housing unit |
400-series | Industrial unit |
500-series | Owner-occupied flat unit |
600-series | Industrial unit (quarry land) |
700-series | Electricity production unit |
800-series | Special unit |