RUT-avdrag
RUT-avdrag is a tax reduction for household services (cleaning, maintenance, laundry, and more). It gives back 50% of the labour cost, delivered straight on the invoice just like ROT, so you pay the reduced price.
How much, and the shared cap
RUT gives 50% of the labour cost. It does not have its own separate ceiling; instead it shares the combined 75 000 kr per person, per year ceiling with ROT. So the two draw from the same annual pot.
What qualifies
Cleaning, window washing, gardening, snow clearing, moving services and some childcare and personal care typically qualify. The company must hold F-skatt, and as with ROT you need enough paid tax during the year to cover the reduction.
Where it shows up
- ROT & RUT
Because RUT refunds 50% versus ROT’s 30%, if you are close to the shared ceiling it is usually worth prioritising RUT services within the cap, and timing large ROT work for a year with more headroom.