How much is the ROT deduction in 2026?
ROT can cover up to 30 percent of the charged labour cost including VAT. The ROT deduction is limited to SEK 50,000 per person per year, while ROT and RUT share a combined annual ceiling of SEK 75,000 per person.
ROT applies to labour cost
Materials, travel and equipment normally do not qualify for ROT. The contractor must be able to separate the labour cost from other charges on the invoice.
Can two people share the deduction?
Yes. If both people meet the conditions, the deduction can be split between them. The calculator therefore supports one or two people and the ROT and RUT amounts they have already used.
You must have enough Swedish tax to offset the deduction. Other tax reductions can also reduce the final amount available.