If you are planning renovations or repairs to your home in Sweden, ROT avdrag 2026 can reduce the labour cost of qualifying work.
The temporary higher ROT rate available during part of 2025 has ended. From 1 January 2026, ROT avdrag is 30% of qualifying labour costs.
This guide explains the 2026 limit, qualifying costs and practical calculation examples.
What Is ROT Avdrag?
ROT is a Swedish tax reduction for certain work carried out on a home you own. ROT stands for Reparation, Ombyggnad and Tillbyggnad—repair, conversion and extension.
ROT is technically a tax reduction (skattereduktion), not a normal deduction from taxable income.
How Much Is ROT Avdrag in 2026?
For 2026, a contractor may deduct up to 30% of qualifying labour costs from the invoice.
- Maximum ROT tax reduction: SEK 50,000 per person per year
- Combined ROT and RUT maximum: SEK 75,000 per person per year
- Within that combined maximum, ROT cannot exceed SEK 50,000
Your usable reduction can also be limited by your Swedish tax liability and other tax reductions.
ROT Avdrag 2026 vs 2025
Someone reading older information may see a 50% ROT rate. Sweden temporarily increased the ROT rate to 50% for qualifying payments during part of 2025. That temporary measure ended on 31 December 2025.
For qualifying work paid in 2026, the standard rate is again 30% of the qualifying labour cost.
What Costs Qualify for ROT?
ROT is calculated from the labour portion of qualifying work—not the complete project price.
| Cost | ROT eligible? |
|---|---|
| Qualifying labour | Yes |
| Building materials | No |
| Equipment or machinery | No |
| Travel and transport | No |
| Administration and waste handling | No |
ROT Avdrag Example
Suppose a renovation invoice includes:
- Labour: SEK 80,000
- Materials: SEK 50,000
- Other costs: SEK 5,000
The total project price is SEK 135,000, but ROT is calculated only on the qualifying labour:
SEK 80,000 × 30% = SEK 24,000
The estimated ROT reduction is therefore SEK 24,000, assuming the person meets all eligibility and tax requirements.
Example With a Larger Renovation
If qualifying labour costs SEK 200,000, then 30% equals SEK 60,000. However, one person can generally receive no more than SEK 50,000 in ROT during the year, so the estimated reduction would be capped at SEK 50,000.
What Work Can Qualify?
Depending on the property and exact work, eligible activities may include certain:
- Repairs and maintenance
- Painting and decorating
- Electrical and plumbing work
- Carpentry
- Bathroom and kitchen renovation
- Building conversions or extensions
- Heat-pump installations involving qualifying building work
Eligibility depends on the work, property and other conditions. Check the relevant service using Skatteverket’s ROT and RUT guidance rather than assuming every home-improvement project qualifies.
Do Materials Qualify?
No. ROT applies to qualifying labour, not materials. If a kitchen renovation costs SEK 150,000 but only SEK 60,000 is qualifying labour, the estimate is:
SEK 60,000 × 30% = SEK 18,000
Who Can Use ROT Avdrag?
Conditions include owning and using the qualifying home, meeting age and Swedish tax requirements, and having sufficient tax against which the reduction can be applied. In some situations, qualifying work may also relate to a home used by a parent.
Final eligibility depends on the property, work, payment and taxpayer circumstances.
Can Two Owners Split ROT?
Eligible co-owners may allocate the tax reduction between them. If qualifying labour is SEK 250,000, 30% is SEK 75,000. Two eligible owners with sufficient allowance and tax liability may be able to divide that reduction between them.
The total reduction cannot exceed 30% of qualifying labour costs.
How Do You Receive ROT Avdrag?
In the usual invoice model, the contractor deducts the estimated ROT amount from the invoice. You pay the reduced amount, and the contractor applies to Skatteverket for payment.
Payment must be electronically traceable. The work must be completed and paid before the contractor requests payment from Skatteverket.
Calculate ROT Avdrag for 2026
Enter the work type, labour cost, number of people and previous ROT/RUT use to estimate your reduction and remaining allowance.
Use the Free ROT & RUT Calculator →
The result is an estimate. Skatteverket determines final eligibility and tax treatment.
Frequently Asked Questions
How much is ROT avdrag in 2026?
ROT is generally 30% of qualifying labour costs, with a maximum ROT amount of SEK 50,000 per person per year.
Is ROT still 50% in 2026?
No. The temporary 50% rate ended on 31 December 2025. ROT returned to 30% for 2026.
What is the combined ROT and RUT limit?
ROT and RUT can total up to SEK 75,000 per person per year, but ROT itself cannot exceed SEK 50,000.
Are materials included in ROT?
No. Materials, equipment, travel and administration costs generally do not form part of the qualifying ROT labour cost.
Can two people use ROT for the same property?
Potentially, yes. Eligible co-owners can divide ROT when the applicable requirements are met.
Official Sources
- Skatteverket: How ROT works
- Skatteverket: ROT and RUT overview
- Skatteverket legal guidance: ROT and RUT conditions
Final Thoughts
For ROT avdrag 2026, remember 30% of qualifying labour costs, up to SEK 50,000 in ROT per person, within the combined ROT/RUT limit and subject to available tax.
Separate labour from materials and use our ROT and RUT Calculator 2026 before planning your renovation budget.
