Your tenants will begin to make charging demands in the rental negotiation. From July 1, 2026, the tax exemption for workplace charging is expected to become permanent — and the right pricing model determines whether it becomes a revenue source or an expense. Here is the guide for those who want to stay ahead.
More tenants are taking up charge in the rent negotiation. Not as a request, but as a requirement. And soon it will be even easier for them to justify it internally: Parliament is expected to decide on a permanent tax exemption for workplace charging from July 1, 2026, making charging one of the simplest and most tangible benefits a company can offer its employees — without a single administrative step. The property that has the infrastructure in place wins the lease negotiation. Anyone who doesn't have it loses the tenant.
Think back to when fiber was pulled into office properties. At first, it was an added value that a few tenants asked for. Then it was a matter of course that everyone assumed — and the property that did not have it had problems filling the premises.
Electric car charging is in the same phase now. In 2025, 36.5% of all newly registered passenger cars in Sweden were electric cars — approximately 95,000 vehicles. In 2026, the share is expected to reach 40%, and the total number of rechargeable vehicles on Swedish roads is expected to exceed 500,000. That means that a large and rapidly growing percentage of your tenants' employees drive a car that needs recharging -- and that they increasingly expect to be able to do so at work.
The tenant who today signs a three-year lease expects that charging is resolved when the contract is extended. It is no longer a question of if You need to offer it, without when and how.
In December 2025, the government left Proposition 2025/26:80 to the Riksdag with the proposal to make the tax exemption for workplace charging permanent from 1 July 2026. This means that employees who charge through the employer's charging point at work are not taxed on benefits — and that the employer is relieved of all administration around the recognition of the benefit value. Read more about what the proposal means in concrete terms for employers and drivers in our review of prop. 2025/26:80.
For those of you who own the property, the most important thing isn't the tax code per se -- it's what it does to your bargaining position. You can now say to each potential tenant: “In our property, you can offer your employees tax-free charging at work — without a single extra administrative step.” This is a concrete argument that weighs heavily for a medium-sized company with service cars and employees with private electric cars.
How you price the charge against the tenant determines whether it becomes a revenue source or an expense that disappears into the operation. There are three common models for commercial real estate.
Pay per kWh via app is the most common and profitable model for real estate with shared parking spaces. The employee or tenant pays for actual consumption directly in the charger. You set the price per kWh — typically 3—5 SEK/kWh depending on your electricity cost and desired margin. With an electricity cost of 1.50 SEK/kWh and a retail price of 4 SEK/kWh, each charged kWh generates a profit of 2.50 SEK.
Fixed monthly fee per parking space suitable properties where the tenant wants predictable costs or where the parking spaces are dedicated. Easy to administer and easy to take into the lease. The downside is that you don't earn more if the utilization rate increases -- and it increases. ChargeNode data from over 30,000 charging outlets shows that commercial real estate companies see an average 30% increase in charging volume within 12 months of installation.
The tenant as operator is an option for larger companies with a clear sustainability strategy that want to take overall responsibility for the charging within their leased areas. You provide the infrastructure, they run the operation. Requires clear liability sharing agreements, but can be crucial in winning an ESG-driven tenant in a competitive position.
A commercial office property with 50 parking spaces and 6 charging points in shared spaces: investment approx. SEK 150,000, utilization rate 450 kWh per outlet per month, monthly income approx. SEK 11,250 at 2.50 SEK/kWh margin. Payback period: about 13 months. It's ChargeNode's data from actual installations — you can count on your property's specific conditions in our ROI calculator.
In addition, as a property owner, you can search Charge the Car Subsidy via the Environmental Protection Agency. Since 1 February 2026, 50% support applies for small operators (less than 50 employees and €10 million in turnover), 40% for medium and 20% for large operators, with a maximum ceiling of SEK 15,000 per charging point. Guest car parks and customer spaces are now also covered.
The critical detail: the application must be submitted before installation work begins. If you miss that window, you miss the contribution entirely.
Charging is no longer just an offer — it will soon be a requirement. From 29 May 2026 Valid Boverket's new regulations for new construction and major refurbishment: office buildings with more than 20 parking spaces shall have at least one charging point per two locations — 50% coverage — plus preparatory wiring to all other locations. For existing buildings with more than 20 parking spaces, retroactive requirements apply from January 1, 2027.
In addition, all new charging points must have smart charging, open protocols (OCPP) and interoperability. A simple charging box without connection and smart control does not meet the requirements. This means that those who invest now have to choose the right system from the start — otherwise they risk having to redo and do the right thing within a few years.
The good news: a property that installs charging ahead of Boverket's requirements receives double dividends — regulatory compliance anda stronger offer in the next lease negotiation.
A common miss is that the charging is installed without the division of responsibilities being regulated in the lease agreement. Who pays the cost of electricity? What if the tenant wants more charging points? What about if a charging point needs servicing?
Clear formulations save future conflicts and make charging a transparent part of the rental relationship. Here's what should be included in the lease. A modern charging service automatically manages individual billing per user and provides you as a property owner with ongoing statistics and energy overview in a customer portal — without manual administration.
We offer a complete charging service for commercial properties — from design and free assistance with the Load Car application to installation, operation, billing and 24/7 support. Our proprietary platform meets Boverket's requirements for smart charging and open protocols from day one, and our centralized system architecture makes it easy to scale up without costly ground work as tenant needs grow.
Contact us for a free advice meeting and figure out what your property could earn from making charging into a tenant benefit. Fill in the form and we'll get back to you.
Permanent tax exemption from July 1, 2026, tightened Boverket requirements and a rapidly growing electric car fleet create a clear window for property owners to position charging as a tangible tenant benefit -- not a regulatory burden. Those who act now collect the home allowance, meet the legal requirements and win over the tenants. Those who wait make the same investment -- but without the subsidy and without the head start.
What does the permanent tax exemption for workplace charging mean from July 1, 2026?
The Riksdag is expected to decide whether to make the tax exemption for workplace charging permanent (Prop. 2025/26:80). This means that employees are not taxed for benefits through the employer's charging point at work, and that the employer does not have to account for the benefit value. Please note that the decision requires the approval of the Riksdag — the proposed entry into force is July 1, 2026.
As a property owner, can I apply for the Charge the Car allowance for charging intended for the tenant's employees?
The application must be submitted to the Swedish Environmental Protection Agency before the installation is ordered — no agreement with the installer, the ordering of materials or equipment must have taken place when the application is submitted. It is not possible to search retrospectively.
Do I have to meet Boverket's smart charging requirements even if I install only a few charging points?
Yes. Boverket's new regulations apply from 29 May 2026 (new construction) and 1 January 2027 (existing premises with more than 20 parking spaces). All new charging points require smart charging, open protocols (OCPP) and interoperability — regardless of the number.
What is a reasonable pricing per kWh for charging in an office property?
With an electricity cost of approximately SEK 1.50/kWh and a retail price of SEK 4/kWh, each charged kWh generates a profit of SEK 2.50. For an office property with 6 charging points and a utilization rate of 450 kWh per outlet per month, the monthly income is approximately SEK 11,250 — with a payback period of about 13 months.
How do I handle charging if multiple tenants share the same parking spaces?
A modern charging service handles charging per individual user automatically via app, regardless of whether they work for different tenants. The property owner receives continuous statistics per loading point in a customer portal. The division of responsibility for the cost of electricity should be regulated in the lease agreement.
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