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ROT/RUT Deduction Calculator (2026)

Calculate tax relief for ROT and RUT services in 2026. ROT is 30% and RUT is 50% of labor cost.

Your details

Provide service type, how many people share the deduction, plus labor and other costs.

Choose ROT (renovation) or RUT (home service).

How many people will split the ROT/RUT deduction. The calculator splits the relief evenly and tracks remaining allowance per person.

Total labor cost (not materials). Only labor cost qualifies for deduction.

Materials, travel, equipment, and similar costs that don't qualify for deduction but still affect your total bill.

Advanced settings

ROT deduction each person has already received this year.

RUT deduction each person has already received this year. Check the amount with Skatteverket.

Results

Total cost after ROT/RUT plus detailed breakdown of tax relief and remaining allowance.

Total cost after deduction
SEK 35,000

Labor cost plus other costs minus the ROT/RUT tax relief.

Details

Tax relief
SEK 15,000

The deduction that Skatteverket subtracts from your labor cost.

Amount limited by cap
SEK 0

If the deduction exceeds the statutory ROT/RUT cap, this shows the portion that can't be deducted.

Remaining cap per person
SEK 35,000

How much of the ROT or RUT allowance each person still has after splitting the deduction evenly.

Analysis & guidance

  • Only labor cost qualifies

    ROT and RUT only apply to labor cost, not materials. Ask the company to specify how much of the invoice is labor.

  • ROT rate in 2026

    In 2026, ROT is 30% of labor cost (RUT is 50%). Make sure the labor cost is clearly specified on the invoice so you can estimate the deduction accurately.

  • Annual limits per person

    The combined ROT+RUT limit is 75,000 SEK per person per year. ROT also has its own sub-limit of 50,000 SEK. Spouses/partners can each use their own limits.

  • Invoice deduction and electronic payment

    The company deducts ROT or RUT on the invoice and then applies to Skatteverket. Payment must be electronically traceable, and the company normally needs F-tax approval.

  • Keep receipts and invoices

    The Swedish Tax Agency may request that you show documentation for your ROT or RUT deduction. Save all invoices and payment receipts so you can document the work if needed.

FAQ

What are ROT and RUT deductions?

ROT and RUT are Swedish tax reductions for household services. ROT applies to renovation/repair work in a home, and RUT applies to household services such as cleaning. The deduction is based on labor cost, not materials.

What costs qualify for the deduction?

Only the labor part of the invoice qualifies. Materials, travel, equipment, and other expenses normally do not give ROT/RUT deduction.

What are the caps for 2026?

There is a combined annual cap for ROT + RUT per person, and an additional specific cap for ROT. If you have already used part of your cap earlier in the year, your remaining deduction will be lower.

Can the deduction be split between two people?

Yes, it can often be split between people (for example co-owners) to use more of the available cap. This calculator shows an even split to help you estimate remaining allowance per person.

Is the result guaranteed?

No. This is an estimate for planning. Eligibility depends on the type of work, your situation, and whether you have enough tax to offset. Always confirm details with Skatteverket and your service provider.

ROT and RUT deductions 2026

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. In 2026, ROT is 30% and RUT is 50% of labor cost.

Annual limits and caps

For 2026, 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.

How the deduction works

The deduction applies only to labor cost, not materials and other expenses. In many cases the deduction is applied directly on the invoice and the company requests reimbursement from Skatteverket. You also need enough tax to offset, and the deduction can be limited by your annual caps.

About ROT and RUT deductions

ROT and RUT are Swedish tax reductions that can lower the cost of certain household services. They are usually handled directly on the invoice (the provider makes the deduction and then requests reimbursement).

In 2026, ROT is at most 30% and RUT 50% of labor cost. Together they are capped at SEK 75,000 per person per year, of which no more than SEK 50,000 may be ROT. Enter what each person has already used; payment must be electronically traceable.

This article explains the basics and how to use the calculator to estimate your possible deduction.

What is ROT and what is RUT?

  • ROT applies to renovation/repair work in a home.
  • RUT applies to household services like cleaning and similar services.

The deduction is typically calculated on the labor cost, not materials.

What costs are included?

In most cases only the labor portion qualifies. Costs that usually do not qualify include:

  • Materials
  • Travel and fees
  • Equipment and other add-ons

Always check what your provider places under “labor” on the invoice.

Caps and remaining allowance

There is a yearly limit per person. ROT and RUT share a combined cap, and ROT can also have its own separate cap. If you have already used part of the allowance earlier in the year, you may have less remaining.

How to use the calculator

  1. Choose whether the work is ROT or RUT.
  2. Enter the total labor cost.
  3. Enter how much ROT/RUT you have already used this year.
  4. If relevant, enter the number of people sharing the deduction.
  5. Review the estimated deduction and your remaining allowance.

Practical tips and caveats

  • The deduction may be limited if you do not have enough tax to offset.
  • If you are two people sharing the deduction, an even split is a good starting point—but real invoices can be split differently.
  • Use the calculator before you order work, so you can avoid surprises when the invoice arrives.

For official rules and eligibility, always verify with Skatteverket.

How to read this calculator

These results are meant as guidance. They are based on rules, assumptions, and simplified models that can differ from your exact real-world situation.

Estimate, not a legal decision

Use the result as decision support and planning help. For high-stakes choices, confirm the details with the relevant authority, lender, employer, or adviser.

Methodology

Each calculator uses defined inputs, assumptions, and logic. We explain the broader approach on the methodology page.

Read methodology

Sources and updates

Important calculators should be traceable back to official rules, public guidance, or other clearly stated references.

Read about sources

Official sources

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