The ROT deduction is a tax reduction for renovation, rebuilding, extensions and repairs in a home you own. From 1 January 2026 it is 30 percent of the labour cost, up to 50,000 SEK per person per year within the combined ROT and RUT ceiling.
Common questions
How much is the ROT deduction in 2026?
30 percent of the labour cost, up to 50,000 SEK per person per year, within the combined 75,000 SEK ROT and RUT ceiling (Skatteverket).
Who qualifies for ROT?
You must own the home where the work is done, such as a house or a bostadsratt, and have paid enough tax. ROT does not apply to rented homes.
What work qualifies for ROT?
Renovation, repair, maintenance, rebuilding and extensions, for example bathrooms, kitchens, electrical, plumbing, painting and carpentry. Only labour qualifies, not materials.
How do I get the deduction?
The company applies ROT on the invoice, so you pay the lower amount, and reclaims the rest from Skatteverket using your personnummer. Check the firm has approved F-skatt.
See also the RUT deduction for household services.