RUT Deduction (Household Services Tax Credit)
Income Tax Act (Inkomstskattelagen) Ch. 67, §13
What does it mean?
The RUT deduction (Cleaning, Maintenance, Laundry) is a tax reduction of 50% of labor costs for household services. The maximum is SEK 75,000 per person per year. Like the ROT deduction, the reduction is subtracted directly from the invoice, so you only pay half the labor cost. RUT and ROT share a combined ceiling of SEK 75,000.
RUT covers services such as cleaning, window washing, gardening, snow removal, childcare, tutoring, moving within the household, and basic textile care. The service must be performed in or in close connection to your home. The company must have an F-tax certificate. The RUT deduction has enabled more households to hire professional help and has contributed to reducing undeclared work in the household sector.
Key Points
- 50% tax reduction on labor costs for household services
- Max SEK 75,000 per person per year (shared ceiling with ROT)
- Includes cleaning, gardening, childcare, and moving
- Deducted directly from invoice — you pay half the cost
- Company must have F-tax certificate and work performed at/near home
Practical Tip
The RUT deduction makes professional help affordable — a cleaning costing SEK 500 only costs you SEK 250 after the deduction. Always verify the company has an F-tax certificate and that you haven't exceeded the combined ceiling with ROT.
Legal Basis: Income Tax Act (Inkomstskattelagen) Ch. 67, §13
Based on content from Bofrid's Knowledge Bank