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ROT & RUT deduction

Calculate your ROT/RUT tax deduction for home services in 2026.

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ROT and RUT 2026

The ROT deduction is 30% of the labour cost (max SEK 50,000/person/year). RUT is 50% (max SEK 75,000/person/year). Combined max SEK 75,000/year. Applies to labour only, not materials.

Source: Swedish Tax Agency, 2026. Guidance only.

ROT and RUT deductions 2026
DeductionShare of labour costCap/person/year
ROT30 %50 000 kr
RUT50 %75 000 kr

Updated for 2026 · Source: Skatteverket / SCB · About the calculations

Frequently asked questions

How big are the ROT and RUT deductions in 2026?

ROT is 30% of the labour cost, max SEK 50,000 per person/year. RUT is 50%, max SEK 75,000 per person/year. Combined max SEK 75,000/year. It applies to labour only, not materials.

What is the ROT deduction on 50,000 kr of labour?

30% of 50,000 kr = 15,000 kr ROT deduction, so you pay 35,000 kr.

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