ROT and RUT tax deductions in Sweden for 2026

If you have ever paid a Swedish craftsman or cleaner and wondered why the invoice looked lower than expected, you already ran into ROT or RUT without knowing it. Both are tax deductions built into the invoice itself, and most people who qualify never file anything extra to get them.

The details below cover the 2026 rates, the shared cap, and the records a business needs to keep.

What is ROT?

ROT stands for "Reparation, Ombyggnad, Tillbyggnad" (repair, rebuilding, extension). It is a deduction on labor costs for home renovation and repair work.

For 2026, the ROT deduction is 30% of the labor cost, up to a cap of 50,000 SEK per person per year.

A temporary boost to 50% that applied at the end of 2025 was not extended into 2026, so the rate is back down to 30%.

What is RUT?

RUT stands for "Rengöring, Underhåll, Tvätt" (cleaning, maintenance, laundry). It covers household services like cleaning, gardening, and some types of personal care or moving help.

The RUT deduction stays at 50% of the labor cost for 2026, with a cap of 75,000 SEK per person per year.

The combined cap

ROT and RUT share one ceiling. Together, they cannot exceed 75,000 SEK per person per year. If you use RUT heavily, that same limit eats into what you have left for ROT, and vice versa.

What qualifies

A few rules apply to both deductions:

• Only labor cost counts. Materials, travel, and equipment are not deductible.
• The work has to be done by a company registered for F-skatt (a Swedish business tax registration for self-employed people and companies).
• You need to be at least 18 years old by the end of the tax year to claim it.
• You need to have paid enough tax during the year to actually use the deduction. If your tax bill is lower than the deduction, you only get back up to what you owed.

How you receive the deduction

You do not file for ROT or RUT yourself in most cases. The company doing the work applies the deduction directly on your invoice and reports it to Skatteverket (the Swedish Tax Agency). You just pay the reduced amount, and the deduction shows up on your tax return automatically the following spring.

That is also why picking a company with proper F-skatt registration matters. Without it, there is no deduction to claim at all, no matter how legitimate the work is.

ROT vs RUT at a glance

Records for your business

If you are a freelancer or small business owner doing ROT or RUT eligible work, your invoicing has to reflect the deduction correctly, and you need clean records of labor hours separated from material costs. Come tax season, an accountant will want that split clearly documented, not estimated after the fact.

Senzo Business can keep the supporting receipts, mileage entries, and accountant exports together. You still need to check that invoices separate labor from materials before claiming a deduction. See the FAQ for current plan limits or compare Senzo with a typical receipt scanning app.

Check the current rules

Tax rules change, and your specific situation might have details this guide does not cover. This is general information, not professional tax advice. Always check current rules directly with Skatteverket or your accountant before making decisions based on a deduction.

Common questions

Can I use both ROT and RUT in the same year? Yes, but they share the same 75,000 SEK combined cap per person.

Does ROT cover new construction? No. ROT is for renovation, repair, and rebuilding of existing homes, not building something entirely new.

What happens if I do not pay enough tax to cover the deduction? You only get back up to the amount of tax you actually paid that year. Any excess deduction is not carried over.

Do I need to apply for the deduction myself? Almost never. The company doing the work applies it directly to your invoice and reports it to Skatteverket.