ROT-avdrag
ROT-avdrag is a tax reduction for renovation, conversion and extension work (Reparation, Ombyggnad, Tillbyggnad) on a home you own. It gives back 30% of the labour cost, taken straight off the invoice, so you pay the reduced amount and never chase a refund.
How much, and the cap
The reduction is 30% of the labour cost, capped at 50 000 kr per person per year. ROT also shares a combined 75 000 kr ceiling with RUT. A two-owner household therefore has double the room (150 000 kr), which is why couples often split a big job between them.
How you actually get it
It works through the fakturamodell: the company deducts your share on the invoice and reclaims it from Skatteverket, so you pay less up front. You must own the home, the firm must hold F-skatt, and you need to have paid enough tax during the year to cover the reduction.
Where it shows up
- ROT & RUT
Materials never qualify, only the labour. And because ROT shares its ceiling with RUT, a large renovation can use up your whole year’s allowance; spreading the work across two calendar years can double what you can claim.