What ROT & RUT are
ROT and RUT are Swedish tax reductions that lower the labour cost of work in and around your home. The discount is taken straight off the invoice (the fakturamodell), so you pay only the reduced amount up front.
ROT covers renovation, repair and rebuilding on a home you own – carpentry, electrical, plumbing, painting – and gives 30% of the labour back. RUT covers household services – cleaning, gardening, moving, childcare – and gives 50%. Each is capped per person per year (50 000 kr for ROT, 75 000 kr combined).
Enter your jobs below to see your total deduction, your real cost after the reduction, and how much of your annual cap you have left.
Your Details
The Work
What You Get Back
Your Annual Ceiling
Each person has a 75 000 kr combined ROT + RUT ceiling per year, with ROT capped at 50 000 kr inside it. The marker shows the ROT sub-cap.
Understanding ROT & RUT
What is the difference between ROT and RUT?
ROT (Reparation, Ombyggnad, Tillbyggnad) covers renovation, conversion and extension work on a home you own – carpentry, electrical, plumbing, painting, flooring, masonry. For 2026 it gives 30% of the labour cost back.
RUT (Rengöring, Underhåll, Tvätt) covers household services – cleaning, window washing, gardening, snow removal, moving, childcare. It gives 50% of the labour cost back.
Both are claimed directly on the invoice via the fakturamodell: the company deducts your share up front and reclaims it from Skatteverket, so you only pay the net amount.
How much can I get in 2026?
For 2026, ROT is capped at 50 000 kr per person per year. The temporary 50% ROT boost from late 2025 expired on 1 January 2026, so the rate is back to 30%.
ROT and RUT together may not exceed 75 000 kr per person per year. RUT on its own can therefore use the full 75 000 kr ceiling, while ROT is always limited to 50 000 kr of it.
Each adult has their own caps. A two-person household can claim up to 150 000 kr combined (of which 100 000 kr may be ROT) by splitting invoices between both people.
Is the deduction on the whole invoice?
No – only the labour cost qualifies. Materials, travel, machinery and other costs are never deductible. This is why the calculator asks for labour and materials separately: the deduction is calculated on labour, and materials are added back only to show your true net cost.
For ROT work, the invoice must state the labour cost clearly. Many tradespeople give a fixed labour share; if in doubt, ask for the breakdown before the work starts.
Do I need to have paid enough tax?
Yes. ROT and RUT reduce the tax you owe, so you must have paid at least as much tax during the year as the deduction you claim. Income tax, capital-gains tax and property tax (kommunal fastighetsavgift) all count toward your available amount.
If your total deduction exceeds your tax for the year, the excess is simply lost – it cannot be carried forward. The calculator gives a rough check against your estimated income tax using the salary saved in your other tools.
What if I am about to exceed the cap?
Any deduction above your ceiling is not granted – you pay the full labour cost on the excess. Three ways to avoid wasting it:
Spread the work across two years. Booking part of a large renovation in December and part in January gives you two annual ceilings instead of one.
Split the invoice between two adults. If two people in the household share the cost, each uses their own 75 000 kr / 50 000 kr caps – doubling the household ceiling.
Prioritise RUT. Because RUT gives 50% and can use the full 75 000 kr, it stretches further per krona of cap than ROT.
Who can use ROT and RUT?
You must be at least 18, liable for tax in Sweden, and have paid enough tax. For ROT you must own the home where the work is done (a house or a bostadsrätt – for a bostadsrätt some interior work qualifies, structural work belonging to the association does not). For RUT the work can be done in a home you own or rent, and also in a parent's home in some cases.
The company doing the work must hold F-skatt. The deduction is applied automatically on the invoice and reported to Skatteverket; you see it on your tax statement. Use the mortgage tool if the work is part of a larger property purchase or renovation budget.