The RUT deduction is one of the most commonly used tax relief schemes in Sweden when you use domestic services. It allows you to reduce the cost of many everyday services, such as cleaning, removals, gardening or childcare.
In practice, part of the labour costs is deducted directly on the invoice. You pay less upfront, and the company settles the remaining amount with Skatteverket.
This makes it easier for you to access professional help in your daily life, and the services themselves become more accessible and secure.
In this article, you will learn:
- What rutavdrag is
- How it works in practice
- How much you can deduct
- Which services are covered by the RUT tax relief
- Who is eligible for the deduction
- How does RUT differ from ROT
- How to claim the RUT deduction on Fixare24
- Further information about the deduction
1. What is the RUT tax relief
Rutavdrag is a tax relief for private individuals in Sweden that applies to services carried out in or around the home.
The abbreviation RUT stands for:
- Rengöring – cleaning
- Underhåll – maintenance
- Tvätt – laundry
In practice, the scheme covers far more services than the name suggests. These are known as domestic services.
The tax relief was introduced to reduce undeclared work, make it easier to use these services and support the labour market.
Today, the RUT system is a standard solution used by many households in Sweden.
2. How does the RUT tax credit work in practice
One of the biggest advantages is that you don’t need to submit any application.
The process is as follows:
- You book a service.
- The company includes the deduction on the invoice.
- You pay a lower amount.
- The company settles the account with Skatteverket.
The deduction applies only to labour costs. Costs for materials, transport and equipment are not covered by the relief. This system is known as the invoice model and significantly simplifies the entire process.
3. How much can you deduct under the rutavdrag
You can deduct up to 50% of labour costs.
From 1 January 2026, the following will apply:
- Total limit for ROT and RUT: SEK 75,000 per person per year
- The limit applies to a single tax year
The amount of the deduction depends on both the limit and the amount of tax you have paid in the year in question.
You can claim the relief up to the amount you are entitled to, but not more than the amount of tax you have paid.
If you are entitled to a deduction higher than the tax you have paid, you will only use part of it. The unused amount does not carry over to the following year and is not refunded.
4. What services does the RUT deduction cover
RUT-avdrag covers a wide range of domestic services:
- cleaning and simple tidying, including window cleaning and post-move-out cleaning
- laundry, ironing and care of clothes and textiles
- snow clearing, gritting and de-icing around the house
- gardening work, e.g. mowing the lawn, pruning plants, felling trees
- childcare, including picking up children from nursery/school and providing light help with homework
- caring for people requiring support, e.g. assistance with daily activities, personal hygiene or getting dressed
- removal services between homes and to and from storage
- simple IT services at home, e.g. installation and configuration of equipment and networks
- repair and maintenance of household appliances at home
- assistance with furnishing and assembling furniture at home
- basic housekeeping, e.g. watering plants, collecting post
- laundry services, including collection and delivery
- transport of items for reuse, e.g. to charity shops or recycling centres
The key point is that the service must be related to your household.
5. Who is eligible for the RUT tax relief
To claim the relief, you must meet a few basic conditions:
- you must be paying tax in Sweden
- you must be at least 18 years old by the end of the year
- you must use the service as a private individual
- the service must be provided in your household or in its vicinity
You do not need to own the house or flat – it is sufficient that you live there and use the service on a daily basis.
The company must have F-skatt for the relief to apply.
6. Differences between RUT and ROT
RUT and ROT are two different tax relief schemes. The first applies to domestic services, whilst ROT covers renovation and construction work, including:
- bathroom renovations
- kitchen renovations
- painting walls and ceilings
- laying floors
- carpentry work
- electrical installations
- plumbing work (VVS)
- upgrading home installations
- finishing works
The works listed must relate to an existing residential property. This can be either a house or a flat of which you are the owner or co-owner. However, the relief does not cover the construction of new buildings.
Unlike the ROT tax relief, which requires the property where the work is carried out to be owned by you, the RUT deduction is more flexible.
You can read more about the deduction for renovation and construction work in the article ‘Rotavdrag – how it works, rules and deduction amounts’.
7. How to claim the deduction on Fixare24
At Fixare24, the whole process is simple. You can indicate in the contact form that you wish to claim the RUT tax relief. This ensures the contractor knows from the outset how to account for the service.
In the case of the ROT tax relief, Fixare24 asks customers who have decided to proceed with the service to provide the information required to prepare the tax deduction claim via the relevant form. However, for the RUT tax relief, you provide the additional information directly to the contractor carrying out your order. The contractor includes the deduction on the invoice and reports it to the tax office.
8. Other important information about the relief
The company applies the deduction directly on the invoice, meaning you pay less straight away. At the same time, you are responsible for monitoring the limit used in a given year. Skatteverket regularly provides information on the amount used.
Ultimate responsibility for entitlement to the relief lies with the taxpayer. If the relief is not approved, the missing amount may be added to your tax return or the company may issue a supplementary invoice.
Did you know that…
Every year, over a million people across the country make use of the RUT and ROT allowances, and the total value of the deductions exceeds 30 billion kronor. The average RUT user saves several thousand to over ten thousand kronor a year.
