The RUT deduction is a Swedish tax reduction that pays 50 percent of the labour cost for household services carried out in your home, up to 75,000 SEK per person per year in 2026. You pay half the labour directly to the company, and the company claims the rest from Skatteverket. It applies to moving, cleaning, gardening and home IT help, and it works whether you rent or own.
What is RUT?
RUT stands for Rengöring, Underhåll och Tvätt, meaning cleaning, maintenance and laundry. It is a tax reduction for household services performed in or close to your home.
The deduction covers the labour only. Materials, packaging and transport of anything other than your own belongings fall outside it, and must appear on separate lines on the invoice.
The 2026 percentages and ceilings
| RUT | ROT | |
|---|---|---|
| Share of the labour cost | 50 % | 30 % |
| Own ceiling per person per year | 75,000 SEK | 50,000 SEK |
| Combined ceiling | 75,000 SEK total for both | |
| Home type | Rented or owned | Only a home you own |
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. Always check current figures with Skatteverket, particularly if you buy several services in the same year.
If two adults live in the household you each have your own ceiling, provided the invoice is split and both are named as payers.
RUT for moving
Moving help is one of the most-used RUT services. These normally qualify:
- Packing and unpacking your belongings
- Carrying, loading and unloading
- Transporting your belongings between two homes in Sweden
- Assembling and disassembling furniture as part of the move
These do not qualify: moving boxes and packing materials, storage, transport to a recycling centre, and the value of the goods being moved.
A moving company in Stockholm typically charges 1,000 to 1,800 SEK an hour before the deduction (2026 estimates), so around 500 to 900 SEK after RUT. On a smaller flat that can save several thousand kronor.
See what moving costs in Stockholm.
RUT for move-out cleaning
Move-out cleaning (flyttstädning) counts as a cleaning service and earns the same 50 percent deduction. Many people book it with the same company as the move, but the deduction is identical either way.
Note that move-out cleaning is usually priced per square metre while moving help is priced per hour. See move-out cleaning and inspection.
RUT for regular and deep cleaning
Ongoing home cleaning, deep cleaning (storstädning) and window cleaning are all household services with a 50 percent deduction. This holds even if you rent, which is the key difference from ROT.
See cleaning costs and RUT and deep cleaning.
RUT for gardening
Garden maintenance qualifies: mowing, hedge trimming, weeding, leaf clearing and pruning. Landscaping does not, meaning laying a new lawn, building beds, paving or planting something entirely new.
RUT for computer help at home
IT services in the home are also covered: installing and repairing computers, tablets and networks, plus advice connected to that work. It applies to work done at your home, not to building a website or buying IT services for a business.
See computer help cost and RUT.
Who qualifies?
To claim the deduction you must:
- 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 company reports the deduction against it
The work must be carried out in your home, or in a parent's home, and the company must hold approved F-skatt.
If you only have a samordningsnummer
This is the most common obstacle for newcomers. A coordination number is not the same as being in the population register, and RUT generally will not work without a personnummer. If you have just arrived, sorting your registration with Skatteverket is what unlocks this. See moving to Sweden.
How it appears on the invoice
You do not apply for anything. The company deducts 50 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.
Check that the invoice itemises the labour cost. If labour and materials are lumped into one line, it is impossible to see what the deduction was based on, and Skatteverket can reject part of it.
RUT or ROT?
The short rule: RUT is household work, ROT is building work.
Cleaning, moving, gardening and home IT help are RUT. Renovation, electrical, plumbing and carpentry are ROT, at 30 percent in 2026, and only in a home you own. If you rent, you get RUT but not ROT.
See the ROT deduction explained.
Two ways to lose the deduction
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 RUT. 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:
- Only hours worked in your home qualify. Travel time, work at the company's premises and remote help never count.
- The payment date decides which year the deduction falls in, not the invoice date.
Common mistakes
- Expecting a deduction on materials, such as moving boxes or plants
- Forgetting that ROT and RUT share a ceiling, so a large renovation eats the room for cleaning
- Hiring a company without approved F-skatt, which removes the deduction entirely
- Assuming ROT applies in a rented flat
- Not checking that the labour cost is stated separately on the invoice
- Exceeding the ceiling, or not having paid enough tax, and having to repay the difference
Common questions
What percentage is the RUT deduction?
50 percent of the labour cost, up to 75,000 SEK per person per year in 2026. ROT and RUT share that ceiling.
Does RUT apply to moving?
Yes, for packing, carrying and transport between two homes in Sweden. Boxes and storage do not qualify.
Does move-out cleaning qualify for RUT?
Yes, at the same 50 percent on the labour.
Can I get RUT without a personnummer?
Generally no, since the deduction is reported against your personnummer.
Does RUT work if I rent my home?
Yes. RUT applies whether you rent or own, unlike ROT.
Do I need to apply for the deduction myself?
No. The company applies it on the invoice and claims the rest from Skatteverket.
Related guides: what moving costs, move-out cleaning and the ROT deduction. Back to moving in Stockholm.