The Swedish ROT deduction, explained
Since 1 January 2026 the Swedish ROT deduction is 30 percent of the labour cost, up to 50 000 kronor per person per year. We work it out in the quote and take it off the invoice. But not everyone qualifies.
What qualifies
The labour cost of repair, maintenance, conversion and extension of a house you own and live in or use as a holiday home. Roof, bathroom, cladding, windows, extension, drainage round the house, a deck attached to the house.
The house must be older than five years. New builds and detached buildings such as an attefallshus do not qualify.
What does not count
Materials, travel, machine hire and detached decks, walls and garden work. Roughly 40 to 60 percent of an invoice is labour depending on the job; we itemise it.
The cap
50 000 kronor per person per year. ROT and RUT together at most 75 000 kronor per person. With two owners both can use their deduction on the same invoice if both are named as the client.
If you live abroad
The deduction is offset against the Swedish income tax you pay that year. With no Swedish income there is nothing to offset and the deduction effectively falls away. If you do pay tax in Sweden, for example on rental income or because you are registered there, it can work. Tell us at the first call and the quote will be right straight away.
Want a price for something similar?
Send a few photos and the location. Michiel calls back and books a visit if it fits.