RUT and ROT Deductions 2026: A Guide for Customers and Service Providers

RUT and ROT deductions can reduce the cost of many household services in Sweden. For customers, these deductions mean that part of the labour cost may be deducted from the amount they pay. For service providers, it is important to ensure that the work, payment and supporting information meet the requirements set by the Swedish Tax Agency (Skatteverket).

Whether you are booking a service or offering services through ProFind, this guide explains how RUT and ROT deductions work in 2026.

We cover which services may qualify, how much can be deducted, the requirements for customers and service providers, how the invoice model works, and what both parties should check before and after a job.

RUT or ROT – what is the difference?

RUT deduction applies to certain household services, including cleaning and eligible parts of household moving services.

RUT can cover up to 50% of the eligible labour cost.

ROT deduction applies to certain repair, maintenance, renovation, conversion and extension work carried out on a home.

In 2026, ROT can cover up to 30% of the eligible labour cost.

RUT and ROT apply to labour costs. Materials, travel, machinery and other costs are generally not included in the deduction.

The combined maximum for RUT and ROT is SEK 75,000 per person per year. Of this amount, a maximum of SEK 50,000 may be used for ROT.

The amount a customer can actually use also depends on factors such as how much tax they have paid and which other tax reductions they have used.

For customers

Check that the service qualifies and that you have sufficient tax deduction allowance available.

For service providers

Make sure the correct type of work forms the basis of the deduction and that eligible labour costs are properly separated from other costs.

Read about RUT at Skatteverket

Read about ROT at Skatteverket

Which services may qualify for RUT?

RUT covers several types of household services.

Some examples particularly relevant to ProFind include:

home cleaning
move-out and move-in cleaning
window cleaning
certain other household cleaning services
packing and unpacking in connection with a move
carrying household belongings
loading and unloading
transportation of household belongings under certain conditions
certain furniture assembly and disassembly connected to a move
certain gardening services
certain IT services carried out in the home.

It is always the actual work being performed that determines whether RUT can be used.

Simply describing a service as “cleaning” or “moving assistance” does not automatically mean that the entire cost qualifies.

See Skatteverket's list of work that may qualify for RUT

RUT for cleaning services

Many common cleaning services performed in the home may qualify for RUT.

Examples include:

regular home cleaning
vacuuming and floor cleaning
washing dishes
window cleaning
cleaning cupboards and drawers
move-out cleaning
move-in cleaning.

However, not every type of cleaning automatically qualifies.

For customers

Check that the specific cleaning service you are booking is eligible before including RUT in your expected budget.

For service providers

Clearly identify which part of the service is an eligible labour cost and which costs, if any, fall outside the deduction.

RUT for moving services

Many parts of a household move may qualify for RUT.

This can include work such as:

packing and unpacking household belongings
carrying
loading and unloading
transporting household belongings between homes under the applicable conditions
moving belongings to or from storage
disassembling furniture when necessary for transportation
reassembling furniture in connection with the move.

Costs for items such as the moving vehicle, fuel, moving boxes or storage rental do not automatically qualify for RUT.

For customers

Ask for a clear breakdown of the price so you can see which amount relates to labour and which amount relates to other costs.

For service providers

Separate RUT-eligible labour costs from transportation-related expenses, materials and other charges according to Skatteverket's rules.

Check the current RUT rules at Skatteverket

Which handyman and renovation services may qualify for ROT?

ROT applies to certain types of repair, maintenance, renovation, conversion and extension work.

Depending on the work and the type of property, eligible services may include:

painting
wallpapering
carpentry
certain electrical work
certain plumbing work
renovation
repairs
conversions
extensions.

The rules vary depending on the type of property.

The same type of work may therefore be treated differently when performed in, for example, a detached house compared with a tenant-owned apartment (bostadsrätt).

For customers

To use ROT, you normally need to own the property and meet Skatteverket's other requirements.

For service providers

Check both the type of work being performed and the type of property before applying ROT.

Check whether work qualifies for ROT at Skatteverket

How much RUT or ROT can a customer receive?

For 2026:

RUT: up to 50% of eligible labour costs

ROT: up to 30% of eligible labour costs

Together, RUT and ROT can amount to a maximum of SEK 75,000 per person per year, of which no more than SEK 50,000 may consist of ROT deductions.

It is important to distinguish between the customer's annual maximum allowance and the percentage that can be deducted from an individual job.

Customer example: Anna books moving and move-out cleaning

Anna is moving to a new home and finds a service provider through ProFind who can help with both the move and the final cleaning.

In this simplified example, the price consists of:

Labour cost for moving assistance: SEK 4,000

Labour cost for move-out cleaning: SEK 2,000

Other costs: SEK 1,500

Total before RUT:

SEK 7,500

If the full SEK 6,000 labour cost qualifies under Skatteverket's RUT rules, the deduction may be:

50% × SEK 6,000 = SEK 3,000

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