Question 1

What is the ROT deduction in Sweden?

Accepted Answer

ROT (Renovering, Ombyggnad, Tillbyggnad) is a tax deduction of 30% on labor costs for renovation, conversion, and extension work on your home. Materials are not deductible. The maximum deduction is SEK 50,000 per person per year.

Question 2

What is the RUT deduction?

Accepted Answer

RUT (Rengöring, Underhåll, Tvätt) covers household services like cleaning, gardening, childcare, and laundry. The deduction is 50% of labor costs, with a maximum of SEK 75,000 per person per year.

Question 3

Can I claim both ROT and RUT in the same year?

Accepted Answer

Yes, but the combined maximum deduction for ROT and RUT together is SEK 75,000 per person per year. Within this, ROT is limited to SEK 50,000.

Question 4

Who qualifies for ROT/RUT deductions?

Accepted Answer

You must be at least 18 years old, pay Swedish income tax, and own or live in the property. The work must be done by an approved Swedish company (F-skatt). You cannot claim ROT/RUT for work on newly built properties.

Question 5

How do I claim the ROT/RUT deduction?

Accepted Answer

The contractor applies the deduction directly on your invoice. You pay only your share. The contractor then claims the deduction from Skatteverket. This is handled automatically through the 'fakturamodellen'.

Sweden ROT & RUT Tax Deduction Calculator 2026

Frequently asked questions

Sweden ROT & RUT Tax Deduction Calculator 2026

Frequently asked questions