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Rot and RUT deductions – things to remember at the end of the year

Have you carried out ROT and RUT work at the end of the year? There are a number of things you should remember in your request for payment.

ROT and RUT work must be paid

ROT and RUT work must be invoiced and paid in 2016 for the tax rebate to be included in the tax year 2016. It is the date when the purchaser pays for the work that dictates which tax year the rebate is made. The work must be carried out by 31 January 2017.

For ROT work, the purchaser can claim a ROT deduction of 30% for the labour costs.

For RUT work, the maximum RUT deduction is limited to SEK 25,000 for purchasers who are under 65 at the beginning of the year. For those aged 65 at the beginning of the year, the maximum is SEK 50,000.

The maximum amount for ROT and RUT deductions together is SEK 50,000 per purchaser and year.

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