If you pay for renovations or household services in Sweden, you may be able to reduce your costs through ROT or RUT avdrag.
Both are tax reductions, but they apply to different types of work. In simple terms, ROT is mainly for qualifying repair and renovation labour, while RUT is mainly for qualifying household services such as cleaning, gardening and moving assistance.
ROT vs RUT at a Glance
| ROT | RUT | |
|---|---|---|
| Main purpose | Repairs and renovations | Household services |
| 2026 rate | 30% of qualifying labour | 50% of qualifying labour |
| Examples | Plumbing, painting, renovations | Cleaning, gardening, moving |
| Individual limit | Maximum SEK 50,000 ROT | May use the combined allowance |
| Combined ROT + RUT limit | SEK 75,000 per person per year | |
| Materials generally included? | No | No |
What Is ROT Avdrag?
ROT stands for Reparation, Ombyggnad and Tillbyggnad. It covers qualifying labour connected with certain repairs, maintenance, renovations, conversions and extensions.
Examples may include plumbing, electrical work, painting, carpentry, bathroom or kitchen renovation, repairs and building alterations.
For 2026, ROT generally provides a tax reduction of 30% of qualifying labour costs, up to SEK 50,000 per person per year.
Read our complete ROT Avdrag 2026 guide.
What Is RUT Avdrag?
RUT applies primarily to qualifying household services, including certain cleaning, laundry, gardening, moving, snow removal, household IT, personal-care and appliance-repair services.
RUT generally provides a tax reduction of 50% of qualifying labour costs.
Read our complete RUT Avdrag 2026 guide.
ROT vs RUT: The Main Difference
The type of service determines which reduction applies:
- Renovation or repair: check ROT
- Household service: check RUT
A bathroom renovation may fall under ROT, while house cleaning may fall under RUT. Some situations are more complex, so check the exact service before assuming it qualifies.
ROT and RUT Have Different Percentages
Consider two services with SEK 20,000 in qualifying labour:
- ROT: SEK 20,000 × 30% = SEK 6,000
- RUT: SEK 20,000 × 50% = SEK 10,000
The same labour cost can produce a different reduction depending on whether the work qualifies for ROT or RUT.
What Is the ROT and RUT Limit?
ROT and RUT share a combined annual maximum of SEK 75,000 per person. ROT has an additional cap of SEK 50,000 per person.
You cannot use the entire SEK 75,000 combined allowance for ROT, but RUT can potentially account for all of it if the conditions are met and no ROT has been used.
Example of Using Both ROT and RUT
Suppose during 2026 you receive SEK 25,000 in ROT and SEK 20,000 in RUT. Your combined use is SEK 45,000, leaving SEK 30,000 of the theoretical combined allowance.
Your available tax, the ROT-specific cap and other eligibility conditions still apply.
Can You Use ROT and RUT in the Same Year?
Yes. You can use ROT for qualifying renovation work and later use RUT for cleaning, gardening or another household service. Both amounts count toward the same annual allowance.
Do Materials Qualify?
Generally, no. Both reductions are based on qualifying labour rather than the entire invoice.
If ROT work includes SEK 40,000 of labour and SEK 25,000 of materials, the estimate is based on the labour:
SEK 40,000 × 30% = SEK 12,000
The materials do not generate additional ROT.
Do You Automatically Get the Maximum?
No. SEK 50,000 and SEK 75,000 are limits, not guaranteed refunds. Your usable amount depends on qualifying costs, previous ROT/RUT use, eligibility and sufficient applicable tax.
How Are ROT and RUT Claimed?
Under the usual invoice model, the provider applies the expected reduction to the qualifying labour cost on the invoice. After the work is completed and you pay electronically, the provider applies to Skatteverket for payment.
Can Couples Use Separate Allowances?
The limits apply per person, not per household. Two eligible people may be able to divide qualifying reductions between them. Each person’s ownership or residence connection, payment, tax position and other requirements must be considered.
ROT or RUT: Which One Should You Use?
You do not choose whichever offers the larger percentage. The type of work determines the correct reduction.
- Bathroom renovation: potentially ROT
- House cleaning: potentially RUT
- Qualifying gardening: potentially RUT
- Home repair: potentially ROT
Calculate ROT and RUT Together
Estimate ROT, RUT, combined usage and your remaining annual allowance.
Use the Free ROT & RUT Calculator →
The calculator is an estimate and does not replace Skatteverket’s determination.
Frequently Asked Questions
What is the difference between ROT and RUT?
ROT generally applies to qualifying repair, renovation and building-related labour, while RUT applies to qualifying household services.
Is ROT 30% or 50% in 2026?
ROT is generally 30% of qualifying labour costs in 2026.
How much is RUT?
RUT generally provides a tax reduction of 50% of qualifying labour costs.
What is the maximum ROT and RUT deduction?
The combined maximum is SEK 75,000 per person per year, with ROT limited to SEK 50,000.
Can I use both ROT and RUT?
Yes. Eligible taxpayers can use both during the same year, subject to the combined limit and other requirements.
Are materials included?
Generally, no. The reductions apply to qualifying labour rather than materials and other non-qualifying costs.
Official Sources
Final Thoughts
The main difference between ROT and RUT is straightforward: ROT covers qualifying home repairs and renovations, while RUT covers qualifying household services.
In 2026, ROT generally covers 30% of qualifying labour and RUT generally covers 50%. Use our ROT and RUT Calculator 2026 to estimate both deductions and remaining allowance.
