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RUT Deduction

The following is an excerpt from The Swedish Tax Agency. To read more, follow this link.


A person who hires you to do ROT (Repairs, Conversion, Extension) or RUT (Cleaning, Maintenance and Laundry) work may get a tax reduction – a ROT or RUT deduction for the labor cost. Material costs and travel expenses arising in connection with the work do not confer entitlement to ROT and RUT tax deductions. Work performed for a person you are related to does not entitle to ROT or RUT deduction.


To be entitled to ROT and RUT tax deductions, the client must have:

-been liable for tax unrestrictedly during the tax year (income year for tax purposes)

-reached the age of 18, as a minimum, by the end of the tax year, and

-expenses incurred for ROT and RUT work.

For a client (purchaser of services) to have the right to ROT tax deduction, there is also a requirement that he or she owns the housing unit (småhus), cooperative flat (bostadsrätt) or freehold apartment (ägarlägenhet) where the work is carried out. The estate of a deceased person is also entitled to ROT and RUT tax deductions if the work has been carried out prior to the time of death.

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