Many people pay more than they need to for cleaning, moving and trades — not because the price is high, but because the deduction is never used. Here are the rules as they actually are.
The difference between RUT and ROT
RUT applies to household services: cleaning, moving help, gardening, childcare. The deduction is 50% of the labour cost.
ROT applies to repairs and maintenance in a home you own: electrical, plumbing, carpentry, painting. The deduction is 30% of the labour cost.
Both apply to labour only — never materials, never transport.
What is most often misunderstood
- Materials are not included. If the electrician buys a EV charger for 12 000 kr and charges 5 000 kr for labour, the deduction is only calculated on the 5 000.
- Transport is not included for moving. Carrying and packing are labour and qualify for RUT. The van itself does not.
- You must have allowance left. There is a cap per person per year. If you've already used it, you get nothing more, however much you buy.
- ROT requires that you own the home. A rental does not qualify for ROT. RUT applies to rentals too.
- You need the property designation for ROT — it's on your purchase contract or held by Lantmäteriet.
How it works with us
The deduction is taken directly on the invoice. You pay the net amount straight away and don't have to pay the full sum up front and wait for your tax return. The business then claims the rest from Skatteverket.
That assumes you have allowance left. If you're unsure, you can see your balance at skatteverket.se under My pages.
Be careful with
If a business promises a deduction on materials or on the whole amount — think again. You are the one named as the applicant, and you are the one who has to pay it back if Skatteverket rejects it.
The rules change from time to time. What's written here applied when the text was written — always check the current amounts and caps with Skatteverket.