If two people in a household are eligible for ROT or RUT, it may be possible to divide the tax reduction between them.
This can be useful for expensive renovations or household services where one person lacks enough remaining allowance or sufficient tax to use the entire reduction.
This guide explains how to split ROT/RUT between two people and provides practical 2026 examples.
Are ROT and RUT Limits Per Person or Household?
ROT and RUT limits apply per person, not as one shared household limit.
- Combined ROT and RUT: up to SEK 75,000 per person per year.
- ROT portion: up to SEK 50,000 per person per year.
Two eligible people can therefore have more combined capacity than one person. Each person’s eligibility, previous usage, payment responsibility and available tax must still be checked separately.
Why Split ROT or RUT?
Consider a renovation producing a potential SEK 70,000 ROT reduction. One person cannot normally use more than the SEK 50,000 ROT limit. If two eligible people can divide the reduction, a possible allocation is:
- Person A: SEK 35,000
- Person B: SEK 35,000
Both amounts remain below the individual ROT ceiling.
Example: Splitting ROT Between Two People
Suppose qualifying renovation labour costs SEK 200,000. At the 2026 ROT rate of 30%:
SEK 200,000 × 30% = SEK 60,000
| Person | ROT |
|---|---|
| Person A | SEK 30,000 |
| Person B | SEK 30,000 |
| Total | SEK 60,000 |
This example assumes both people meet the relevant ownership, use, payment and tax requirements.
Does ROT Have to Be Split 50/50?
Not necessarily. The useful allocation can depend on each person’s circumstances. A SEK 45,000 ROT reduction might be allocated as SEK 30,000 to Person A and SEK 15,000 to Person B rather than divided equally, provided the official conditions are satisfied.
Previous ROT Usage Matters
Suppose a new project produces SEK 40,000 ROT, but Person A has already used SEK 45,000 ROT. Person A has only SEK 5,000 left under the individual ROT ceiling.
If Person B is eligible and has capacity, a possible allocation is:
- Person A: SEK 5,000
- Person B: SEK 35,000
How Does Splitting RUT Work?
A similar principle applies to qualifying RUT expenses. Household services producing SEK 30,000 RUT could potentially be divided as SEK 15,000 each, or another allocation may suit the two people’s remaining allowances and available tax.
Skatteverket states that two or more people who jointly use the home can divide RUT when each person satisfies the applicable conditions.
ROT and RUT Share a Combined Limit
Suppose Person A has already used:
- ROT: SEK 40,000
- RUT: SEK 20,000
- Combined usage: SEK 60,000
Person A has SEK 15,000 left under the combined SEK 75,000 ceiling, but only SEK 10,000 remains under the separate SEK 50,000 ROT cap. Remaining capacity therefore depends on whether the next service is ROT or RUT.
Example: Different Remaining Allowances
| Person A | Person B | |
|---|---|---|
| Previous ROT | SEK 40,000 | SEK 5,000 |
| Previous RUT | SEK 20,000 | SEK 10,000 |
| Combined used | SEK 60,000 | SEK 15,000 |
A new renovation produces SEK 30,000 potential ROT. Person A has only SEK 10,000 remaining under the ROT-specific ceiling, while Person B has more capacity. A possible allocation is SEK 10,000 to Person A and SEK 20,000 to Person B.
Sufficient Tax Still Matters
Unused allowance alone does not guarantee that a person can use the full reduction. The person also needs sufficient applicable tax. If one person cannot use the full amount, allocating more to another eligible person may be useful where the rules allow.
Ownership Matters for ROT
ROT is connected to qualifying work on a home that satisfies ownership and use requirements. Another person cannot receive ROT simply because they live at the same address. For reallocation between spouses or partners, the recipient must also own the property and meet the other ROT conditions.
RUT Has Different Eligibility Conditions
RUT relates to qualifying household services rather than ownership-based renovation work, so its eligibility rules differ. When two people split RUT, both must satisfy the conditions for the service. Do not automatically apply ROT ownership rules to every RUT situation.
How to Allocate ROT/RUT Before the Invoice
Before the provider submits the request, review:
- How much ROT each person has already used.
- How much RUT each person has already used.
- Each person’s remaining combined allowance.
- Each person’s remaining ROT-specific allowance.
- Who is eligible for the work and property.
- Who is paying and whether payment requirements are satisfied.
- Whether each person has enough applicable tax.
Tell the provider which names, personal identity numbers and amounts should be used. If the final tax is insufficient, Skatteverket also describes how eligible spouses or partners in a common household can request reallocation in the tax return.
For the basic rules, read our ROT Avdrag 2026 guide, RUT Avdrag 2026 guide and ROT vs RUT comparison.
Calculate ROT/RUT for Two People
Enter labour cost, deduction type and each person’s previous usage to compare allocations and remaining allowances.
Calculate ROT/RUT for Two People →
The calculator provides an estimate. Final eligibility depends on Swedish tax rules and each person’s circumstances.
Frequently Asked Questions
Can ROT be split between two people?
Potentially, yes. If both people meet the applicable requirements, qualifying ROT can be divided between them.
Does ROT have to be split equally?
No. The allocation can reflect each person’s eligibility, remaining allowance and tax situation.
Can a couple get SEK 100,000 in ROT?
Two eligible people could potentially each use up to the individual ROT maximum, subject to sufficient qualifying labour, ownership, tax and other requirements.
Is the SEK 75,000 limit per household?
No. The combined ROT/RUT limit generally applies per eligible person.
Can one person use ROT and the other use RUT?
Potentially, yes. Each person’s usage and eligibility are assessed separately.
Why split ROT/RUT?
Splitting can help when one eligible person is approaching an annual limit or lacks sufficient tax.
Official Sources
Final Thoughts
Splitting ROT or RUT between two people can be useful for larger projects and households that use several qualifying services. Track each person’s allowance separately, then consider previous usage, eligibility, payment and available tax before choosing an allocation.
