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.
Calculate tax relief for ROT and RUT services in 2026. ROT is 30% and RUT is 50% of labor cost.
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 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.
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.
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.
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).
This article explains the basics and how to use the calculator to estimate your possible deduction.
The deduction is typically calculated on the labor cost, not materials.
In most cases only the labor portion qualifies. Costs that usually do not qualify include:
Always check what your provider places under “labor” on the invoice.
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.
For official rules and eligibility, always verify with Skatteverket.
These results are meant as guidance. They are based on rules, assumptions, and simplified models that can differ from your exact real-world situation.
Use the result as decision support and planning help. For high-stakes choices, confirm the details with the relevant authority, lender, employer, or adviser.
Each calculator uses defined inputs, assumptions, and logic. We explain the broader approach on the methodology page.
Read methodologyImportant calculators should be traceable back to official rules, public guidance, or other clearly stated references.
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Total cost after ROT/RUT plus detailed breakdown of tax relief and remaining allowance.
Labor cost plus other costs minus the ROT/RUT tax relief.
The deduction that Skatteverket subtracts from your labor cost.
If the deduction exceeds the statutory ROT/RUT cap, this shows the portion that can't be deducted.
How much of the ROT or RUT allowance each person still has after splitting the deduction evenly.
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.
Deduction via F-tax or e-invoice
For RUT, the deduction is made directly at payment. For ROT, the company can also deduct directly if it has F-tax. Otherwise, you make the deduction in your tax return.
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.