New rules for 2016 ROT and RUT deductions

New rules for ROT and RUT deductions apply from 1 January 2016. These were adopted by the Swedish Parliament as part of the 2016 budget.

The new rules in brief:

  • The ROT deduction is being reduced to 30 per cent of the labour cost, but the maximum deductible amount is still SEK 50,000 irrespective of the age of the person purchasing services.
  • The RUT deduction is being halved to SEK 25,000 for people under 65 years of age. The maximum RUT deduction is still 50 per cent of the labour cost.
  • Anyone who has reached the age of 65 at the start of the year may continue to receive RUT deductions up to SEK 50,000.
  • The legal wording is clarified in respect of cleaning work. RUT deductions are only approved for simpler cleaning work, other cleaning services and house-cleaning in connection with moving.
  • RUT deductions are not approved for cooking.

You can find more information about the new rules on Skatteverket’s website.