Rot and RUT deductions – things to remember at the end of the year

ROT and RUT work must be paid

The ROT and RUT work must be invoiced and paid during year 1 for the tax deduction to be included in tax year 1. It is the date when the purchaser pays for the work that dictates which tax year the deduction is made. The work must then be carried out by 31 January of year 2.

For ROT work, the purchaser can claim a ROT deduction of 30% for the labour costs.

For RUT work, the purchaser can claim a RUT deduction of 50% for the labour costs.

The maximum amount for ROT and RUT deductions together is SEK 50,000 per purchaser and year.