The ROT deduction is a Swedish tax reduction worth 30 percent of the labour cost in 2026, up to 50,000 SEK per person per year. It covers renovation, repair and extensions in a home you own. If you rent, you get no ROT at all, which is the first thing to establish before planning any work.
The 2026 percentages and ceilings
| ROT | RUT | |
|---|---|---|
| Share of the labour cost | 30 % | 50 % |
| Own ceiling per person per year | 50,000 SEK | 75,000 SEK |
| Combined ceiling | 75,000 SEK total for both | |
| Home type | Only a home you own | Rented or owned |
ROT and RUT count against the same 75,000 SEK ceiling per person per year, of which the ROT portion may never exceed 50,000 SEK. If you have used a lot of RUT for cleaning this year, that reduces the room for ROT, and the other way round. Check current figures with Skatteverket.
If two adults both own the home, you each have your own ceiling, as long as the invoice is split and both are named as payers. That doubles the room available for a larger renovation.
Who is eligible?
To claim ROT you must:
- own the home where the work is done: house, bostadsrätt, terraced house or holiday home
- be at least 18 at the end of the year
- be liable for tax in Sweden
- have paid enough tax during the year
- have a personnummer, since the deduction is reported against it
The company must hold approved F-skatt. Without it the deduction is lost entirely, no matter how well the work is done.
If you rent
You get no ROT. Maintaining the apartment is the landlord's responsibility, and you should report faults to them rather than hiring someone yourself. You do still have full access to RUT for cleaning, moving and gardening.
This catches out a lot of newcomers, since in many countries a tenant improving their own flat is normal. In Sweden it is both financially unrewarded and often a breach of the lease.
If you own a bostadsrätt
You get ROT, but only for work inside the apartment that you are responsible for under the association's rules. Surfaces, kitchen fittings and your own wiring are normally yours. Risers, façade and windows usually belong to the association, and there you get nothing.
Always check with the association before ordering work, particularly in bathrooms. Many changes also require their written permission.
Homes that qualify, which surprises people
- A holiday home (fritidshus), and any home you live in only sometimes, as long as you own it
- Your parents' home, if you paid for the work and own the home wholly or partly
- A home you have just bought but not moved into, if nobody else lives there, you move in straight after the work, and you apply for lagfart within three months
- Homes anywhere in the EU, EEA or Switzerland, on the same terms as in Sweden
Homes that never qualify
- A rented home
- A home you rent out. If you own an apartment someone else lives in, work there earns you nothing.
- Your child's home, even if you own it and pay for the work. It works the other way round: you can claim in your parents' home, but a parent claims nothing in their child's.
- A särbo's home, a partner you do not live with
- Shared areas of an apartment building: stairwell, entrance, laundry room and storage
Which work qualifies?
These qualify whatever kind of home you own:
- Bathroom: renovation, waterproofing, tiling, replacing sanitaryware
- Kitchen: removing and fitting units, installing fixed appliances
- Electrical: new consumer unit, new wiring, sockets, lighting
- Plumbing: taps, radiators, toilets, replacing pipework inside the home
- Carpentry: skirting, interior doors, built-in wardrobes
- Interior painting and wallpapering
- Flooring: sanding, laying, replacing
These qualify only in a detached house (småhus: villa, terraced house or holiday home):
- Windows: replacement, insulating and noise-reducing glass
- Roof and façade: re-roofing, painting, cleaning
- Gutters and downpipes
- Additional insulation
- A deck or balcony built together with the house
- Drainage and groundwork immediately around the house
If you own a bostadsrätt, the deduction only covers work inside the apartment's walls, ceiling and floor, and only what you are responsible for under the association's rules. The façade, roof, balcony, window replacement and additional insulation earn you nothing, not even if the bostadsrätt is a terraced house.
What does not qualify
- Materials. Tiles, paint, appliances, kitchen doors and the EV charger itself are paid in full.
- Call-out fees, travel and freight. Only hours worked in your home count, never travel time or work at the company's workshop.
- New construction and finishing a home
- Drawings, design and inspection
- Work the association is responsible for in a bostadsrätt
- Detached buildings with no direct connection to the home
- Any work at all in a rented home
- Troubleshooting on its own for electrical work, and servicing or inspecting machines
The five-year rule blocks less than people think
This is widely misunderstood, and the mistake costs money. Repair and maintenance qualify however old the house is. The five-year rule only applies to rebuilding and extensions, counted five years from the house's värdeår, the assessment year on your property tax decision.
So if you live in a four-year-old house and something needs repairing, you are fully entitled to the deduction. It is rebuilding and extending that has to wait.
The rule of thumb: ROT pays for the hands, never for the things.
Worked example
A bathroom job:
| Line | Amount |
|---|---|
| Labour | 90,000 SEK |
| ROT deduction, 30% of labour | −27,000 SEK |
| Materials, tiles and sanitaryware | 45,000 SEK |
| Total to pay | 108,000 SEK |
The deduction applies only to the labour line. That is exactly why the invoice must itemise labour and materials separately. If they are combined on one line, Skatteverket can reject part of the deduction and you may have to repay it.
Ask for that split to appear in the quote, not just on the final invoice.
How it appears on the invoice
You do not apply for anything yourself. The company deducts 30 percent of the labour directly on the invoice, so you pay the lower amount, then claims the rest from Skatteverket using your personnummer. It is reconciled in your tax return.
If you exceed the ceiling, or have not paid enough tax during the year, you pay the difference yourself. ROT is a tax reduction, not a grant.
ROT or RUT?
The short rule: ROT is building work, RUT is household work.
Renovation, electrical, plumbing and carpentry are ROT. Cleaning, moving, gardening and home computer help are RUT, at 50 percent, and available to renters too. See the RUT deduction.
Some jobs sit near the line. Assembling a piece of furniture is RUT; building a wardrobe fixed into the wall is ROT. If in doubt, ask the company how they will classify it before work starts.
Two ways to lose the deduction afterwards
These are the most expensive mistakes, because they only surface once the work is finished and paid for.
Paying cash. Since 1 January 2020, electronic payment is required for ROT. Card, BankID, Swish or a bank transfer all work. Cash, cheques and gift cards mean the deduction is lost entirely, however properly the work was done.
Hiring a relative. The person carrying out the work must not be related to you. That covers a spouse, cohabiting partner, parents, grandparents, children and grandchildren and their spouses, and siblings and their families. Stepchildren and foster children count as children. A company's employees may work for the owner's relatives, just not for their own.
Two more things that decide the amount:
- The payment date decides which year the deduction falls in, not the invoice date. Paying just after New Year moves it onto next year's ceiling.
- A grant, insurance payout or the green-technology reduction for the same work rules out ROT. If the insurance clearly covers only materials, you can still claim on the labour.
Common mistakes
- Expecting a deduction on materials, often half the cost of a renovation
- Not realising ROT and RUT share a ceiling
- Ordering work in a bostadsrätt that the association is responsible for
- Hiring a company without approved F-skatt
- Accepting an invoice where labour and materials share one line
- Assuming ROT applies in a rented home
- Assuming the five-year rule blocks repairs too
Common questions
What percentage is the ROT deduction in 2026?
30 percent of the labour, up to 50,000 SEK per person per year, within the combined 75,000 SEK ceiling (Skatteverket).
Who is eligible for ROT?
You must own the home and have paid enough tax. It does not apply to rented homes.
Which work qualifies for ROT?
Renovation, repair, maintenance and extensions: bathrooms, kitchens, electrical, plumbing, painting, carpentry and flooring. Labour only.
Does ROT apply in a newly built house?
New construction and finishing a home never qualify. The five-year rule only blocks rebuilding and extensions for five years after the house's värdeår. Repair and maintenance qualify whatever the age of the house.
Do I get ROT in a bostadsrätt?
Yes, but only for work inside the apartment you are responsible for under the association's rules.
How do I claim the deduction?
The company applies it on the invoice and claims the rest from Skatteverket. Check they hold approved F-skatt.
Related guides: the RUT deduction, bathroom renovation cost and electrician cost and ROT.