Sweden ROT & RUT Tax Deduction Calculator 2026
Swedish ROT (Renovering, Ombyggnad, Tillbyggnad) and RUT (Rengöring, Underhåll, Tvätt) tax credits return 30%-50% of labor cost. Calculate your 2026 net cost and confirm you stay under the SEK 75,000 combined cap.
| ROT labor (eligible 30%) | — |
| ROT deduction (30%) | — |
| RUT labor (eligible 50%) | — |
| RUT deduction (50%) | — |
| Combined annual cap (SEK 75k per person) | — |
| Deduction applied (after cap) | — |
| Net cost to you | — |
Sweden's ROT (Renovering, Ombyggnad, Tillbyggnad — renovation) and RUT (Rengöring, Underhåll, Tvätt — household services) tax credits return 30% of labor cost on ROT work and 50% on RUT services. The combined cap is SEK 75,000 per person per year (so SEK 150,000 for a married couple). The credit is applied directly on the contractor's invoice — you don't claim anything separately on your tax return.
ROT vs RUT — What Qualifies
ROT (30% credit on labor): renovation, extensions, additions, kitchen and bathroom remodels, painting, electrical, plumbing, roofing, flooring. Property must be the owner's primary residence or vacation home (not investment rentals). Materials cost is NOT deductible — only the labor portion. RUT (50% credit on labor): house cleaning, laundry, gardening, snow removal, childcare in your home, simple repairs, moving services, IT help in your home, and (since 2024) hairdresser visits for people aged 65+. As of 2024, RUT also covers cleaning, gardening, and laundry at vacation homes if used personally.
Combined SEK 75,000 Cap and Optimization
The combined ROT + RUT cap is SEK 75,000 per individual per calendar year. Spouses each get their own cap — split a SEK 100,000 ROT job by invoicing 50% to each name. The contractor applies the credit at invoice time via the Skatteverket factura-modell — you pay the net amount, and the contractor invoices Skatteverket separately for the credit. If you exceed your cap, the excess is paid in full by you (the contractor can't claim more than the cap). Common strategies: (1) Split large renovations across two calendar years. (2) Split invoices across spouses. (3) For high-cost work, ensure materials are itemized separately so you don't lose deduction on labor.
Last updated May 2026. Sources: Skatteverket, Pensionsmyndigheten.