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ROT and RUT work

A person who hires you to do ROT (Repairs, Conversion, Extension) or RUT (Cleaning, Maintenance and Laundry) work may get a tax reduction – a ROT or RUT deduction for the labour cost. Material costs and travel expenses arising in connection with the work do not confer entitlement to ROT and RUT tax deductions. We use domestic services as a collective term for ROT and RUT work.

To be entitled to ROT and RUT tax deductions, the client must have

  • been liable for tax unrestrictedly during the tax year (income year for tax purposes)
  • reached the age of 18, as a minimum, by the end of the tax year, and
  • expenses incurred for ROT and RUT work.

For a client (purchaser of services) to have the right to ROT tax deduction, there is also a requirement that he or she owns the housing unit (småhus), cooperative flat (bostadsrätt) or freehold apartment (ägarlägenhet) where the work is carried out.

The estate of a deceased person is also entitled to ROT and RUT tax deductions if the work has been carried out prior to the time of death.

You can read more about the preconditions (e.g. housing, family and payment) which must be satisfied, and the work assignments that ROT and RUT deductions cover, by clicking on the appropriate menu alternative.

What is ROT work?

Repair and maintenance as well as conversions and extensions are counted as ROT work and are therefore tax deductible, provided that such work is carried out in close connection with a dwelling that the client owns and in which he or she lives. The dwelling may also be a second home (weekend home) or indeed a dwelling that the client owns but that his or her parents happen to live in.

On the other hand, the client does not get a tax deduction for building a wholly new house or for the conversion and extension of a new house. A newly built house, in this case, refers to a single or two-family housing unit (småhus) exempt from municipal property tax, i.e. exempt from municipal property tax during the first five years.

What is RUT work?

Domestic work may entitle you to a RUT deduction if it is carried out in a home that your purchaser lives in or uses as a holiday home, or a home that the purchaser's parents live in or use as holiday home.

Examples of domestic work include

  • cleaning and washing
  • moving services
  • child minding, care services and
  • garden work
  • minor installations and repairs to computers and IT equipment.

Size of ROT and RUT deductions

It is up to you as the service provider to apply for the client’s preliminary ROT and RUT tax deduction and request a payout from the Swedish Tax Agency (Skatteverket) for that amount. The client pays the remaining amount to you by way of the bill that you invoice him or her for.

You will find examples of ROT and RUT work for which the client can or cannot obtain a tax reduction here (in Swedish).

Please note that the lists are not complete and that it is only the labour cost that is tax deductible.

ROT and RUT
Skatteverket

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