RUT deduction for babysitting in 2026: how it works

The RUT deduction for babysitting is widely misunderstood, many parents assume it only applies to cleaning. In reality it covers school pickups, homework help and ordinary evening sitting too, as long as the work is performed in or in direct connection to the home. Used well, it cuts the effective hourly rate in half.

What's included, and what isn't

Included: care in the home, pickup from förskola or school to the home, homework help in the home, and bedtime routines. Not included: a sitter who travels with you abroad, driving to extracurricular activities without a return leg home, or care performed at the sitter's own home rather than yours.

The 2026 cap

The maximum deduction is 75,000 SEK per adult per year for all RUT services combined (including cleaning, moving, gardening and the rest). Two adults in the same household each have their own cap, a combined 150,000 SEK per household per year.

What the invoice must show

The company must apply the RUT deduction directly on the invoice and claim the rest from Skatteverket. Always check that the invoice shows the labour cost separately, only labour qualifies, not materials, travel expenses or platform fees.

Worked example

10 hours of sitting per month at 220 SEK/hour = 2,200 SEK in labour cost. RUT 50% = 1,100 SEK. You pay 1,100 SEK directly to the company; they recover the other 1,100 SEK from Skatteverket. Your annual outlay is roughly 13,200 SEK instead of 26,400 SEK.