ROT stands for Renovation, Remodeling, and Extension, and is eligible for tax deductions

The ROT deduction works in such a way that you, as a customer of services relating to the renovation, rebuilding or extension of a home, are entitled to a deduction of up to 30% of the work costs. By applying for a ROT deduction, you can get a deduction of up to SEK 50,000 per year (together with RUT deduction SEK 25.000 per year with a total of SEK 75.000 max per year per person)

In order to be entitled to ROT deductions, the following requirements are met:

• People who have turned 18 and who pay tax in Sweden for 90% of their income.
• The work must be such that it gives the right to a tax deduction. It is a shared responsibility between you as the customer and the contractor to ensure this.
• The work must be paid before the end of the year for the deduction to be included in next year’s declaration.
• The person applying must have capital deductions left to use (entitlement to SEK 50,000 in capital deductions per year, together with box deductions).
• The person must own and live full- or part-time in the property where the work is carried out in order to be entitled to tax deductions. The same applies to root deductions for work in your parents’ residence. If you fully or partially own their home, you can get a deduction for root work there.
• If you apply for a tax deduction for detached houses that are not older than five years, you are only entitled to the tax deduction if the work was aimed at restoring the house to its original condition.
• If you are applying for a tax deduction for a condominium, only work within the walls of the home is entitled to the tax deduction.
• The customer must provide the contractor with the property designation/housing rights association’s organization number and apartment number – depending on the type of housing.

Listed below are services that qualify for root deduction:

• Green initiatives – Read more about green deduction and root deduction for solar cells .
• Roof work – such as roof replacement or roof renovation
• Construction work (Repair and maintenance)
• Construction work (Remodeling and extension)
• Painting / Upholstering
• Plumbing work
• El
• Excavation and ground work
• Cleaning
• Masonry and sweeping
• Glass and tin

Read more about rules and conditions and set requirements for different types of root work at the Swedish Tax Agency .

Skatteverket ROT
Skatteverket RUT