How the RUT deduction works
This discount means that you only pay 50 percent of the labor costs for certain household services – provided you meet the conditions to receive it. We will arrange everything with the Swedish Tax Agency and always adjust your invoice with the RUT deduction, so that you can easily see what the service costs after the RUT deduction.
From January 1, 2021, the maximum for the RUT deduction was extended from SEK 50,000 to SEK 75,000 per person, per year.
Read more on the Swedish Tax Agency’s website.
What is a domestic service?
This includes services such as cleaning, window cleaning, lawn and garden care, etc. Over the years, moving, more advanced garden services, appliance repair and in-home IT services have also become part of the RUT deduction. Most of our services are eligible for the RUT deduction, so take a look at what we can help you with!
What's good to know is that the ROT deduction (which includes construction services and renovation) affects the space in RUT, so if an ROT deduction has been made, the RUT deduction will therefore be less. The maximum for ROT services is still SEK 50,000, which means that SEK 25,000 is reserved for RUT services. If you are unsure of how much deduction you have used during the year, you can always double-check this with the Swedish Tax Agency.
What else is good to know about RUT?
Do I meet the conditions?
- You will be living in the home where the service is performed.
- You must be invoiced for the service and/or have the expenditure for the service.
- You must still have an RUT deduction left to use it. The ROT deduction and RUT deduction combined are a maximum of SEK 75,000 per person, per year. The ROT deduction can be a maximum of SEK 50,000.
- You must be reside in Sweden and pay taxes here (unlimited tax liability) or live abroad, but choose to be taxed in Sweden in accordance with the Income Tax Act (limited tax liability).
- You must be at least 18 years old by the end of the year.
- An estate may receive an RUT deduction, but only for services performed before the death.
RUT deduction for more services!
From January 01, 2021, it was decided to extend the RUT deduction to the following four new services:
- Washing of clothing and home textiles at a laundry facility, including transport of the laundry.
- Furnishing of homes, including the assembly of furniture. Interior design services are not included, however.
- Transportation of household goods to second-hand shops, flea markets and the like, where the household goods can be reused, as well as to and from storage.
- Easier supervision of a home, such as receiving mail, watering flowers, flushing faucets and toilets.
For private individuals
The invoice you receive from us after a completed project comes with a deduction for a tax rebate. If you have already used of your entire RUT deduction, you can request an invoice without an RUT deduction.
Your employer may want to make your day-to-day life outside of work easier, in which case you can receive domestic services such as a wage benefit. The great thing about it is that you can also get a tax deduction of 50%, which means that the wage benefit in principle does not cost anything in the form of a benefit tax for you as an employee. Your employer submits your earnings and deduction information annually to the Swedish Tax Agency and you deduct it on your tax return.
Read more about the tax reduction on the Swedish Tax Agency's website.