Housing & mortgages

ROT/RUT Deduction Calculator (2025)

Calculate tax relief for ROT and RUT services with the temporary 50% ROT rate on payments made 12 May-31 Dec 2025.

ROT and RUT deductions 2025

ROT and RUT are tax reductions for household services. ROT deduction applies to work for Repair, Conversion, and Extension of your home. RUT deduction applies to Cleaning, Maintenance, and Laundry. For 2025, there is a temporary increase in ROT deduction to 50% for work paid between May 12 and December 31, 2025. Normally ROT is 30% and RUT is 50% of labor cost.

Annual limits and caps

For 2025, a combined annual limit of 75,000 SEK per person applies for ROT and RUT together. Additionally, there is a specific ROT limit of 50,000 SEK per person. If you have used part of your cap earlier in the year, it affects how much deduction you can get on new work. Our calculator helps you calculate remaining cap and plan your renovations.

Temporary ROT increase 12 May-31 Dec 2025

From May 12 through December 31, 2025, the ROT deduction temporarily increases from 30% to 50% of labor cost. This means you get more money back for ROT work paid during this period. It's the labor cost, not materials, that qualifies for deduction. Plan your larger renovations during the temporary increase to maximize the deduction.

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