RUT avdrag can reduce the cost of many household services in Sweden, including cleaning, gardening, moving assistance and certain IT services.
If you plan to use RUT in 2026, it is important to understand how the tax reduction works, which services qualify and how its annual limit interacts with ROT.
What Is RUT Avdrag?
RUT is a Swedish tax reduction for qualifying household services. The name comes from Rengöring, Underhåll och Tvätt, although RUT now covers a wider range of services.
The reduction generally applies to qualifying labour costs. In most cases, the provider deducts the expected RUT amount directly from your invoice and later requests payment from Skatteverket.
How Much Is RUT Avdrag in 2026?
RUT generally provides a tax reduction of up to 50% of qualifying labour costs.
- Combined annual maximum for ROT and RUT: SEK 75,000 per person
- ROT can account for no more than SEK 50,000 within that total
- A person who does not use ROT may potentially use the full SEK 75,000 for qualifying RUT services
Eligibility, qualifying costs and sufficient Swedish tax still apply.
RUT Avdrag Example
Suppose qualifying home-cleaning labour costs SEK 12,000:
SEK 12,000 × 50% = SEK 6,000
The potential RUT reduction is SEK 6,000. You would pay the remaining qualifying labour amount plus any materials, travel or other non-qualifying costs.
What Services Qualify for RUT?
Depending on the exact service and circumstances, qualifying RUT work may include:
- Home cleaning
- Laundry and textile care
- Gardening and snow removal
- Tree-felling and certain outdoor maintenance
- Moving services
- Certain IT services in the home
- Repair and maintenance of household appliances
- Personal care, supervision and childcare services
A service should not be assumed to qualify merely because it occurs at home. Check the specific service using Skatteverket’s eligible RUT service list.
Cleaning and Household Work
Cleaning is one of the best-known RUT uses. If qualifying cleaning labour costs SEK 4,000:
SEK 4,000 × 50% = SEK 2,000
The potential RUT reduction is SEK 2,000, subject to the taxpayer’s remaining allowance and tax liability.
Gardening and Outdoor Work
Certain gardening, snow-removal and tree-care services can qualify. Eligibility depends on the actual work. Landscaping or construction should not automatically be treated like ordinary garden maintenance.
Moving Services and RUT
Certain labour involved in moving household belongings between homes, or to and from storage, may qualify. Transport charges, storage rental, boxes and other materials generally do not qualify.
The invoice should separate qualifying labour from non-qualifying costs.
IT Services in the Home
RUT can cover certain IT work carried out in or near the home, depending on the service. Eligibility is based on the actual work—not simply whether a provider labels it “IT support.”
RUT Applies to Labour Costs
Suppose an invoice contains:
| Cost | Amount |
|---|---|
| Qualifying labour | SEK 10,000 |
| Materials/equipment | SEK 3,000 |
| Other charges | SEK 1,000 |
RUT is based on the SEK 10,000 qualifying labour amount:
SEK 10,000 × 50% = SEK 5,000
The other SEK 4,000 does not generate additional RUT.
RUT and ROT Share the Same Annual Limit
ROT and RUT are not separate SEK 75,000 allowances. They share one annual maximum per person.
If a person has already received SEK 30,000 in RUT and later receives SEK 40,000 in ROT, the combined amount is SEK 70,000. That remains below the SEK 75,000 maximum, and the ROT portion remains below its SEK 50,000 cap.
For ROT-specific rules, see our ROT Avdrag 2026 guide.
Do You Need Enough Tax to Use RUT?
Yes. The maximum does not guarantee that everyone receives SEK 75,000. Available RUT depends on qualifying costs, previous ROT/RUT use, other tax reductions and the amount of applicable tax paid.
Can Two People Use RUT?
If two or more people jointly use the home and meet the requirements, they may divide the RUT reduction. The total RUT can never exceed 50% of the total qualifying labour cost, and each person’s eligibility must be considered separately.
How Is RUT Claimed?
The provider normally applies the expected reduction to the invoice. You pay the reduced amount electronically, and after the work is completed and paid, the company requests payment from Skatteverket.
Electronic traceability has been required since 1 January 2020.
Calculate Your ROT and RUT Allowance
Estimate RUT, ROT, combined usage and your remaining annual allowance in one place.
Use the Free ROT & RUT Calculator →
The result is an estimate. Skatteverket determines final eligibility and tax treatment.
Frequently Asked Questions
How much is RUT avdrag in 2026?
RUT generally covers up to 50% of qualifying labour costs, subject to the annual limit and your tax situation.
What is the RUT limit for 2026?
ROT and RUT share a combined maximum of SEK 75,000 per person per year. ROT itself is limited to SEK 50,000 within that total.
Can I use SEK 75,000 entirely for RUT?
Potentially, if you meet the requirements, have sufficient qualifying RUT costs and enough applicable tax.
Does cleaning qualify for RUT?
Certain normal household-cleaning services can qualify for RUT.
Can moving costs qualify for RUT?
Certain moving labour can qualify, but transport, storage, packing materials and other charges generally do not.
Can I use both ROT and RUT in the same year?
Yes. You can use both, but they count toward the same combined annual limit.
Official Sources
Final Thoughts
RUT avdrag 2026 can significantly reduce qualifying household-service labour costs. The key figure is 50%, with ROT and RUT sharing a combined maximum of SEK 75,000 per person.
Check that the exact service qualifies, then use our ROT and RUT Calculator 2026 to estimate your remaining allowance.
