ROT and RUT deductions 2026: the complete guide with amounts and examples

ROT and RUT deductions are two of the most valuable, and most misunderstood, benefits available to Swedish households. Used correctly they cut the cost of tradespeople and household services by thousands of kronor a year. Used incorrectly they lead to repayment claims from Skatteverket.

This guide explains the 2026 rules, which services qualify, how the deduction is handled on the invoice and how to check that the company you hire can actually give it to you.

What is the difference between ROT and RUT?

ROT covers repair, conversion and extension work on your home, such as electrical work, plumbing, painting, carpentry and flooring. RUT covers household services such as cleaning, moving help, gardening, childcare and furniture assembly.

Both deductions apply to the labour cost only. Materials, travel, machine hire and waste disposal never qualify, which is the single most common reason customers are surprised by the final invoice.

Which services qualify for ROT?

The property must be your permanent or holiday home and you must be the owner. New construction does not qualify, and the building normally has to be at least five years old.

• Electrical work: new sockets, replacing the fuse box, installing an EV charger.
• Plumbing: replacing taps, pipe replacement, installing a washing machine, bathroom renovation.
• Painting: interior painting and wallpapering, facade painting.
• Carpentry: new kitchens, wardrobes, decking, replacing windows and doors.
• Flooring: sanding, laying parquet, tiles and laminate.

Which services qualify for RUT?

RUT also applies if you rent your home or live in a housing cooperative, and you can use it for work in your parents' home if you pay the invoice.

• Home cleaning, window cleaning and move-out cleaning.
• Moving help and transport of belongings between homes.
• Gardening such as lawn mowing, hedge trimming and snow clearing.
• Childcare and homework help in the home.
• Furniture assembly, laundry and basic property supervision.

How the deduction appears on your invoice

You never need to apply for the deduction yourself. The company uses the invoice model: your share is deducted directly on the invoice and the company claims the rest from Skatteverket.

An example: a bathroom renovation costs 120,000 SEK, of which 70,000 SEK is labour and 50,000 SEK materials. ROT gives 30% of 70,000 SEK, which is 21,000 SEK. You pay 99,000 SEK.

A RUT example: move-out cleaning with a labour cost of 6,000 SEK gives a 50% deduction, so 3,000 SEK. You pay 3,000 SEK.

Check the company before you book

To receive the deduction the company must hold F-skatt and report the work correctly. Without F-skatt the deduction is lost, even if the work itself is flawless.

Always ask for the organisation number, verify F-skatt with Skatteverket and request a written quote that separates labour from materials. On HemmaPro, F-skatt and insurance are checked before a company can quote, and quotes show the labour cost separately so you can see your deduction immediately.

Common mistakes that cost money

• Assuming materials qualify. They never do.
• Forgetting that the cap is shared: 75,000 SEK per person per year for ROT and RUT combined.
• Paying cash without an invoice. No traceable payment means no deduction.
• Hiring a company without F-skatt, or a private individual.
• Not splitting the deduction between two owners. A couple can use 150,000 SEK per year together.

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