ROT Deduction Sweden 2026: Maximum Amount, Rules & How to Claim

The ROT deduction (ROT-avdrag) is Sweden's tax reduction for home renovation and repair work. It gives you back 30% of the labor cost directly off your tax bill — up to a maximum of 50,000 SEK per person per year.

Here's everything you need to know about the 2026 rules, limits, and how to use it.

ROT Deduction: Key Numbers for 2026

Figure	2026 Amount
Reduction rate	30% of labor costs
Maximum ROT deduction per person	50,000 SEK/year
Combined ROT + RUT maximum	75,000 SEK/year
Minimum building age	5 years
Applies to	Labor only (not materials)

What Is the ROT Deduction?

ROT stands for Reparation, Ombyggnad, Tillbyggnad (Repair, Conversion, Extension). It is a tax credit — meaning it reduces the actual tax you owe, not just your taxable income.

You receive 30% of the labor portion of qualifying work back from Skatteverket. In practice, the contractor deducts this from your invoice immediately — you never see the money, you just pay less upfront.

Example:

• Bathroom renovation: total invoice 100,000 SEK
• Labor portion: 60,000 SEK
• Materials: 40,000 SEK
• ROT reduction (30% × 60,000): 18,000 SEK
• You pay: 82,000 SEK instead of 100,000 SEK

ROT Deduction Maximum Amount 2026

The maximum ROT deduction is 50,000 SEK per person per year.

This is a per-person limit, not per-property. If you and your partner jointly own a home, you can each claim up to 50,000 SEK — a combined household maximum of 100,000 SEK.

Combined ROT + RUT Limit

If you also use the RUT deduction (household services), the two share a combined ceiling:

Scenario	Maximum
ROT only	50,000 SEK
RUT only	75,000 SEK
ROT + RUT combined	75,000 SEK total

Important: ROT and RUT compete for the same pool above 50,000 SEK. If you've used 50,000 SEK of ROT, you have 25,000 SEK of RUT remaining. If you've used 30,000 SEK of ROT, you have 45,000 SEK of RUT remaining.

Tax Liability Requirement

You can only claim ROT up to the amount of tax you actually owe. If your total income tax for the year is 40,000 SEK, your effective ROT/RUT maximum is 40,000 SEK — even if the calculation would give you more.

This rarely affects full-time employees, but matters for people with low annual income (part-year workers, students with side income, etc.).

What Qualifies for ROT

Only labor costs on qualifying work inside or on your owned property count. Materials, delivery, and VAT on materials don't qualify.

Qualifying Work

Work Category	Examples
Painting & decorating	Interior/exterior painting, wallpapering
Flooring	Laying wood floors, tiling, carpeting
Bathroom renovation	Full refits, retiling, fixtures (labor only)
Kitchen renovation	Fitting cabinets, worktops, appliances (labor only)
Electrical work	New circuits, sockets, lighting installations
Plumbing	Pipe replacement, new fixtures
Roof work	Re-roofing, gutters, skylights
Windows & doors	Installation and replacement
Insulation	Loft, wall, and floor insulation
HVAC	Heat pump installation, ventilation systems
Extensions & conversions	Loft conversions, extensions
Drainage	Garden drainage, septic work
Outdoor areas	Decking, patios (attached to property)

Work That Does NOT Qualify

• Routine cleaning (that's RUT)
• New builds (property must be over 5 years old)
• Work on commercial properties
• Work on rental properties you let out
• Landscaping not attached to the building (lawn, trees, general garden)
• Materials, equipment, or delivery costs
• Work done by yourself (DIY doesn't qualify)

Who Can Claim ROT

Ownership Requirement

You must own or co-own the property where the work is carried out. This includes:

Property Type	Qualifies?
Villa (owned house)	Yes
Bostadsrätt (tenant-owned apartment)	Yes — for work inside your unit
Fritidshus (summer cottage)	Yes — if you own it
Rental apartment	No
Investment property you rent out	No

For Bostadsrätt Owners

If you own a bostadsrätt, ROT applies to work within your apartment. Common area work in the building (e.g. stairwell painting, roof) is handled by the housing association (bostadsrättsförening) — but any ROT savings on building maintenance may be passed back to members through reduced fees.

For Fritidshus (Holiday Homes)

Your holiday cottage qualifies for ROT even if it's not your primary residence, as long as you own it.

How ROT Works in Practice

Step 1: Hire an Approved Contractor

The contractor must be registered for F-skatt (self-employed tax). When requesting quotes, confirm they can apply ROT directly on the invoice.

Step 2: Work Is Completed

The contractor carries out the work as normal.

Step 3: Receive a Split Invoice

Your invoice will show:

• Total labor cost
• 30% ROT reduction (applied by contractor)
• Amount you owe (70% of labor + 100% of materials)

You pay the reduced amount directly to the contractor.

Step 4: Contractor Claims from Skatteverket

The contractor submits a claim to Skatteverket for the 30% labor portion. Skatteverket pays the contractor directly.

Step 5: Check Your Tax Return

The ROT amount appears pre-filled in your annual deklaration (tax return) each spring. Verify the amounts match your invoices. If a contractor forgot to report a job, you can claim it manually.

ROT Deduction Worked Examples

Example 1: Kitchen Renovation

Item	Cost
Labor (fitting cabinets, worktops, appliances)	80,000 SEK
Materials (cabinets, worktops, appliances)	120,000 SEK
Total invoice	200,000 SEK
ROT reduction (30% × 80,000)	24,000 SEK
You pay	176,000 SEK

Example 2: Reaching the 50,000 SEK Maximum

Item	Labor Cost	ROT (30%)
Bathroom renovation	100,000 SEK	30,000 SEK
New roof	80,000 SEK	24,000 SEK
Calculated total		54,000 SEK
Capped at maximum		50,000 SEK

You claim 50,000 SEK, not 54,000 SEK.

Example 3: Two Owners, Double the Limit

A couple jointly owns a house and renovates the bathroom and kitchen together:

Person	Claimed ROT
Owner 1	50,000 SEK
Owner 2	50,000 SEK
Household total	100,000 SEK

Each person claims independently against their own tax liability.

Claiming ROT on Your Tax Return

Most ROT is handled automatically — the contractor reports the job to Skatteverket and it appears pre-filled in your deklaration in March/April.

If Something Is Missing

If a job isn't pre-filled:

1. Log in to Mina Sidor on Skatteverket.se (requires BankID)
2. Go to the deklaration section
3. Add the ROT amount manually under "Rot- och rutavdrag"
4. Keep your invoice as proof for at least 7 years

Deadline

The standard tax return deadline is May 2. File by this date to ensure ROT is processed correctly and refunds arrive in summer.

ROT vs. RUT: Quick Comparison

Feature	ROT	RUT
What it covers	Home repairs & renovation	Household services
Reduction rate	30% of labor	50% of cost
Maximum per person	50,000 SEK	75,000 SEK
Combined max	75,000 SEK (shared)	75,000 SEK (shared)
Examples	Painting, plumbing, roofing	Cleaning, gardening, childcare

For most homeowners, ROT is the bigger opportunity — but using both requires careful tracking of the shared 75,000 SEK ceiling.

Common ROT Mistakes to Avoid

1. Not checking contractor's F-skatt status If the company isn't F-skatt registered, Skatteverket will reject their claim and you lose the reduction.

2. Including materials in the ROT calculation Only labor counts. A quote that doesn't split labor from materials clearly is a red flag.

3. Assuming the job was reported Contractors sometimes forget to file. Always check your deklaration in spring.

4. Exceeding the limit without realizing If you have multiple jobs in a year, track running totals. Skatteverket will cap the reduction — any excess isn't refunded or carried forward.

5. Claiming on rental property ROT only applies to property you own and live in (or own as a holiday home). A buy-to-let flat you rent out doesn't qualify.

Frequently Asked Questions

Can I claim ROT if I'm not a Swedish citizen?

Yes. Citizenship is irrelevant. What matters is that you own the property and have sufficient Swedish tax liability.

Can I claim ROT on a new house?

No. The building must be at least 5 years old. Newly built homes don't qualify.

Does ROT apply to garages and outbuildings?

Yes, if the outbuilding is on the same property and used for residential purposes (e.g. a garage, garden shed, sauna).

What if I sell my home — can I still claim ROT?

You can claim ROT for work done while you owned and lived in the property. Work done after you moved out (e.g. renovating before selling) may not qualify.

Can my housing association claim ROT on the building?

Housing associations (bostadsrättsföreningar) cannot claim ROT themselves. However, they can hire companies that apply for ROT, which may reduce the cost charged to members.

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Use our Tax Return Estimator to see the full impact of ROT and other deductions on your Swedish tax return.

Related guides: Swedish Tax Deductions | Tax in Sweden 2026 | Swedish Salary Calculator