Sweden ROT/RUT Avdrag Calculator (2026 Tax Credit)

ROT and RUT are two of Sweden's most widely used tax credits (skattereduktion), applied directly at the point of invoice rather than claimed later at tax filing. ROT covers labor on Reparation, Ombyggnad, and Tillbyggnad -- repair, rebuilding, and extension work on a home you own. RUT covers Rengöring, Underhåll, and Tvätt -- cleaning, maintenance, and similar household services, which in practice extends to gardening, moving help, and childcare in the home. Both credits apply only to the LABOR portion of an invoice, never to materials, parts, or supplies -- a distinction that trips up almost everyone the first time they use either credit.

The mechanism is unusually convenient by international standards: instead of paying the full invoice and later claiming a deduction, the contractor deducts the credit directly from what they bill you, then claims it back from Skatteverket themselves. You simply pay less upfront. But because the credit is delivered this way, it's capped per person per calendar year, and it's easy to lose track of how much of your annual cap you've already used across multiple jobs or contractors -- which is exactly what this calculator tracks.

1. Raw credit per category. Each category's labor cost is multiplied by its own rate.

$$\text{ROT Credit (Raw)} = \text{ROT Labor Cost} \times 30\%$$ $$\text{RUT Credit (Raw)} = \text{RUT Labor Cost} \times 50\%$$

1. ROT sub-cap. ROT credit alone cannot exceed SEK 50,000 per person per year, regardless of how much labor cost you have.

1. Combined cap. ROT and RUT credit together (after any ROT sub-cap reduction) cannot exceed SEK 75,000 per person per year. If the sum would exceed this, the calculator allocates ROT first up to its own granted amount, then fills the remaining combined capacity with RUT.

1. Prior credit used this year. Both caps are reduced by any credit already granted this calendar year from other jobs or contractors, since the caps are annual totals, not per-invoice limits.

1. Net cost. Total labor cost (ROT plus RUT) minus the total credit actually granted.

Using the calculator's default inputs (SEK 100,000 ROT labor, SEK 40,000 RUT labor, no prior credit used):

1. ROT credit raw: 100,000 × 30% = SEK 30,000 (well under the SEK 50,000 ROT sub-cap).
2. RUT credit raw: 40,000 × 50% = SEK 20,000.
3. Combined requested: 30,000 + 20,000 = SEK 50,000 (under the SEK 75,000 combined cap).
4. Total credit granted: SEK 50,000 -- nothing lost to either cap.
5. Total labor cost: 100,000 + 40,000 = SEK 140,000. Net cost after credit: 140,000 − 50,000 = SEK 90,000.
6. Remaining combined cap capacity this year: 75,000 − 50,000 = SEK 25,000.

### A Larger Renovation That Hits Both Caps

A homeowner doing SEK 200,000 of ROT labor and SEK 100,000 of RUT labor in the same year:

1. ROT credit raw: 200,000 × 30% = SEK 60,000 -- but capped at the SEK 50,000 ROT sub-cap.
2. RUT credit raw: 100,000 × 50% = SEK 50,000.
3. Combined would be 50,000 + 50,000 = 100,000, exceeding the SEK 75,000 combined cap. ROT is granted its full SEK 50,000 (already at its own sub-cap), leaving only 75,000 − 50,000 = SEK 25,000 of combined capacity for RUT.
4. Total credit granted: 50,000 + 25,000 = SEK 75,000 (the full combined cap). SEK 25,000 of RUT credit is lost this year -- the homeowner pays full price for that portion of the RUT labor.

• The exact ROT/RUT percentages (30%/50%) are corroborated across multiple independent sources, not directly re-quoted from a single primary Skatteverket sentence found during this build -- the SEK 50,000 ROT sub-cap and SEK 75,000 combined cap, by contrast, are quoted directly from Skatteverket's own published figures.
• Materials, parts, and equipment costs are entirely excluded from both credits by law and from this calculator -- only enter the labor portion of any invoice.
• The per-person, not per-household, nature of the cap means a couple who both own the home each get their own SEK 75,000 combined cap; this calculator computes for one person at a time.
• Which specific services qualify under ROT or RUT (there are detailed category lists and exclusions, e.g. new construction generally does not qualify for ROT) is not modeled -- this calculator assumes you've already confirmed your specific job qualifies.
• The contractor must be F-skatt registered and report the work correctly for the credit to actually apply; this calculator assumes that administrative requirement is satisfied.
• Household income and total tax liability are not checked -- the credit is technically limited to your total tax liability for the year, though this rarely binds for typical wage earners with meaningful annual tax bills.

• Including materials in the labor-cost input. This is the single most common ROT/RUT mistake -- always use only the labor line of an itemized invoice, never the total invoice amount.
• Forgetting the cap is per calendar year, not per job. Multiple smaller jobs across different contractors in the same year all draw from the same shared annual cap.
• Assuming ROT and RUT are interchangeable. They have different rates (30% vs. 50%) and ROT has its own SEK 50,000 sub-cap within the shared SEK 75,000 total -- RUT alone can use the full SEK 75,000, but ROT alone tops out at SEK 50,000.
• Not tracking credit used with other contractors this year. If you forget to account for a prior job's credit, you may find a later contractor's invoice unexpectedly doesn't get the full discount because the cap is already partially used.
• Assuming the credit reduces your tax bill later. In the normal case, you see the benefit immediately as a lower invoice, not as a refund or deduction at tax filing.

• Skatteverket: official ROT/RUT guidance confirming the SEK 50,000 ROT sub-cap and SEK 75,000 combined annual cap per person, and the labor-only scope of both credits.
• Multiple independent secondary sources corroborating the 30% ROT / 50% RUT credit rates for 2026.