Sunil RaoSweden offers generous tax reductions for labor costs associated with domestic services and home renovations. These are collectively known as husarbete tax credits, divided into two categories: RUT (domestic services) and ROT (renovations).
For the 2026 tax year, Skatteverket enforces a joint limit of SEK 75,000 per person per year. Understanding these rules can save you tens of thousands of Kronor when hiring builders, cleaners, or movers.
1. RUT Deduction (Domestic Services)
The RUT deduction gives you a 50% discount on labor costs for household chores and services. It includes:
- Home Cleaning: Regular apartment cleaning.
- Moving Services: Packing, loading, and transporting household items.
- Gardening: Lawn mowing, weeding, and tree trimming.
- IT Services: Setup of computers, smart TVs, and Wi-Fi troubleshooting.
2. ROT Deduction (Renovation and Rebuilding)
The ROT deduction offers a 30% discount on labor costs for home repairs, maintenance, and extensions.
Key Requirements:
- You must own and live in the property (or secondary home) where the work is performed. Rentals do not qualify for ROT.
- It only applies to labor. Materials (such as paint, wood, or pipes) do not qualify.
3. The 2026 Limits and Caps
| Deduction Type | Deduction Rate | Max Sub-Cap (2026) | Joint Cap (2026) |
|---|---|---|---|
| RUT (Domestic) | 50% of labor | SEK 75,000 | SEK 75,000 total |
| ROT (Renovation) | 30% of labor | SEK 50,000 |
How the "Invoice Model" Works
You do not need to wait until you file your annual tax return to receive the discount. Sweden uses the Invoice Model (fakturamodellen):
- You hire a contractor registered for company tax (F-skatt).
- They invoice you, applying the 30% or 50% discount directly to the labor portion.
- You pay the reduced invoice.
- The contractor submits the claim to Skatteverket to receive the remainder.
The Tax Absorption Risk
These credits are reductions on tax you have already paid. If you only pay SEK 30,000 in total municipal income tax for the year, you cannot receive a ROT/RUT deduction higher than SEK 30,000. If you claim more, you will receive a tax bill from Skatteverket demanding the difference back at the end of the year.
NordDaily Tips
Actionable Tip: If you are planning a major renovation that exceeds the SEK 50,000 ROT cap, and you are married or cohabiting, you can split the invoice between both partners (provided you both own the property). This effectively doubles your limit to SEK 100,000 in ROT deductions for the project.
Sources
- Skatteverket — ROT och RUT-avdrag (rules, labor categories, and invoicing model): skatteverket.se
- Skatteverket — Belopp för ROT och RUT 2026 (SEK 75,000 combined limit, SEK 50,000 ROT sub-cap): skatteverket.se
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Frequently asked questions
What is the maximum ROT deduction I can claim in a year?
Within the joint limit, the maximum deduction you can claim for ROT (home renovation) services is SEK 50,000 per person per year.
Do expats qualify for ROT and RUT tax credits?
Yes, provided you are at least 18 years old, pay taxes in Sweden, and have paid enough municipal/state income tax to absorb the deduction. For ROT, you must also own the property you live in.
Are materials and travel costs eligible for the deduction?
No. ROT and RUT deductions only apply to the labor cost of the service. Travel expenses, administrative fees, and materials must be paid in full.
Estimate only. Talk to a qualified adviser before acting on anything here.
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