Here are 30 common questions and answers in the category rot tax deduction for the Swedish construction industry. Every answer is anchored in primary law (PBL, BBR, KTjL, AFS, ABS 18, AB 04) and authoritative guidance. The data is open and free to use with attribution.
ROT (Reparation, Ombyggnad, Tillbyggnad — repair, conversion and extension) is a tax reduction of 30% on the labour cost of renovations. Max 50,000 SEK per person per year. Labour only — not materials. The company must hold F-tax status.
Sources: Inkomstskattelagen 67 kap.
The invoice method: the construction firm deducts ROT directly on the invoice and bills Skatteverket for the remaining 30%. You pay 70% of the labour cost plus 100% of materials. Zaragoza AB uses the invoice method.
Sources: Skatteverket
A private individual who owns the home (or is registered as user of a tenant-owner apartment) and is subject to unlimited tax liability in Sweden. Taxes and interest must be in order. Tenants can receive ROT on specific renovations with the landlord's permission.
Sources: Inkomstskattelagen 67 kap. 13 a §
Physical work on an existing home: roof replacement, painting, flooring, kitchen and bathroom renovation, plumbing, electrical, facade, insulation. New-build houses are not ROT-eligible. Garden work falls under RUT, not ROT.
Sources: Skatteverkets allmänna råd
Yes, if both own the home and appear on the invoice: 50,000 + 50,000 = 100,000 SEK combined ROT per year. The split must be shown on the invoice.
Sources: Inkomstskattelagen 67 kap.
Any amount above the cap is paid in full by the customer (without ROT). The company cannot invoice more ROT than the cap. The ceiling resets each calendar year.
Sources: Skatteverket
Yes, ROT also applies to holiday homes, provided you own it and it is fitted out for residential use. Leased plots and allotment gardens are usually not ROT-eligible.
Sources: Inkomstskattelagen 67 kap.
Yes, as the holder of a bostadsrätt you get ROT on renovation inside the apartment (surfaces, kitchen, bathroom, electrical, plumbing that is your responsibility under the statutes). Common areas are the association's responsibility.
Sources: Inkomstskattelagen 67 kap.
No, ROT only applies to work performed by an external firm with F-tax status. Own work is not ROT-eligible. Nor is family members' work, unless it is done within the framework of a legitimate company.
Sources: Skatteverket
Check F-tax status via Skatteverket's e-service. A legitimate company confirms in writing in the quote that they use the invoice method and apply ROT directly. Zaragoza AB does this automatically.
Sources: Skatteverket
Yes, ROT and RUT have separate caps (50,000 SEK ROT + 75,000 SEK RUT in 2026). Total maximum headroom is 125,000 SEK per person. Requires two separate invoices or a clear split.
Sources: Inkomstskattelagen 67 kap.
The ROT deduction already granted is not affected, but warranty/complaint rights often disappear. Therefore check the company's finances (allabolag, ratsit) before signing contracts for large projects.
Sources: Konsumenttjänstlagen
Yes, if the outbuilding is linked to the home (garage, carport, storage on the same property). Freestanding outbuildings without residential connection are usually not ROT-eligible.
Sources: Skatteverket
With the invoice method: you don't have to declare anything yourself — the company reports directly to Skatteverket. You see the ROT deduction in your pre-filled tax return the following year as information.
Sources: Skatteverket
Yes, ROT applies to everyone subject to unlimited tax liability in Sweden, regardless of age. Pensioners may have less tax to offset against, which can affect how much ROT is actually used.
Sources: Inkomstskattelagen 67 kap.
As a private individual, you don't apply yourself. The contractor deducts 30% of the labour cost directly on the invoice (the invoice model) and requests reimbursement from Skatteverket. You only pay the remaining 70% of the labour plus materials. Skatteverket then checks this against your preliminary tax in the return. The full ROT claim is submitted via Skatteverket's e-service by the contractor.
Sources: Inkomstskattelagen 67 kap. · Skatteverket
The ROT maximum is 50,000 SEK per person per year. The deduction is 30% of the labour cost (not materials). To reach the cap you therefore need at least around 166,667 SEK of labour cost. Married/cohabiting partners can each get 50,000 SEK = 100,000 SEK per household per year. ROT and RUT share a combined cap of 75,000 SEK per person.
Sources: Inkomstskattelagen 67 kap. 19 § · Skatteverket
ROT covers repair, conversion and extension of a home you own and live in. Examples: kitchen renovation, bathroom renovation, painting, electrical, plumbing, roof replacement, facade work, heat pump installation. New builds, gardens, household services and materials are not included. The property must be at least 5 years old (new construction is excluded for the first five years).
Sources: Inkomstskattelagen 67 kap. 13a § · Skatteverket
Yes, ROT applies to holiday homes you own, provided the work otherwise meets the ROT requirements. Tenant-owned apartments (interior maintenance) and owner-occupied apartments are also covered. Rentals do not qualify because you are not the owner. A holiday home on a leased plot qualifies if you own the building itself.
Sources: Inkomstskattelagen 67 kap. 13a § · Skatteverket
Yes, ROT can be granted if you pay for work in a home owned by a close relative (parent, child, spouse). The deduction counts against your own ROT cap, not the owner's. The work must otherwise be ROT-eligible. It is important that the invoice is made out to the payer (you) and that Skatteverket is informed of the relationship if asked.
Sources: Inkomstskattelagen 67 kap. 13a § · Skatteverket
If the ROT preliminarily paid out exceeds the tax you owe for the year, you are billed for the difference in the final tax notice. ROT cannot exceed your income tax. This is checked in the return the year after. You should therefore keep track of the total amount, especially if you combine several ROT projects in the same year.
Sources: Inkomstskattelagen 67 kap. · Skatteverket
From 2021 a separate Grönt ROT (Green ROT, a tax reduction for green technology) was introduced for solar panels (20%), storage of self-produced electricity (50%) and charging stations (50%). This is separate from regular ROT and has its own cap of 50,000 SEK/year. Ordinary ROT cannot be used for solar installation, but labour for re-laying the roof can in some cases qualify separately.
Sources: Inkomstskattelagen 67 kap. 27-33 §§ · Skatteverket
The invoice must include: the contractor's name, organisation number and F-tax certificate, the client's name and personal ID number, property designation, specified labour and material costs, the size of the ROT deduction (30% of labour), invoice date and due date. Without a clear split between labour and materials, Skatteverket will not approve the deduction. Zaragoza AB issues ROT-compliant invoices on all private assignments.
Sources: Skatteverket · Inkomstskattelagen 67 kap.
Yes, foreign companies without a permanent establishment in Sweden can grant ROT if they are registered for F-tax (F-tax on application under SFS 2011:1244) or hold equivalent certification from an EU country (A1 certificate and VAT number). The client should always verify registration via Skatteverket's e-service. In case of doubt, the customer risks having to repay the deduction themselves.
Sources: Skatteverket · Inkomstskattelagen 67 kap.
No, legal entities such as housing associations cannot receive ROT. ROT is a tax reduction for natural persons under Inkomstskattelagen 67 kap. Individual apartment holders can, however, receive ROT for interior maintenance of their apartment (e.g. kitchen, bathroom), provided it falls within the member's maintenance responsibility per the association's statutes.
Sources: Inkomstskattelagen 67 kap. 13 § · Bostadsrättslagen
ROT applies to work on ancillary buildings if they belong to the home and are used for the household's benefit, e.g. garage, carport, guest cottage, sauna. Detached buildings must be on the same property as the home. Purely agricultural buildings or those used for business are not covered. The work must be repair, conversion or extension.
Sources: Inkomstskattelagen 67 kap. 13a § · Skatteverket
ROT cannot be claimed retroactively by the client after an invoice has been paid without the deduction. The contractor must apply the deduction on the original invoice and request reimbursement from Skatteverket within 12 months of the invoice date. If the contractor forgot and the invoice is paid, the parties can normally issue a credit note and a new invoice within the deadline, but it requires voluntary cooperation.
Sources: Skatteverket · Inkomstskattelagen 67 kap.
No, for ROT to be granted, Skatteverket's interpretation requires that payment be made electronically (bank, bankgiro, card, Swish) so the payment is traceable. Cash payment is normally not accepted. This is part of measures against undeclared work. The invoice must have a reference, and the payment must be linkable to the invoice in the accounts.
Sources: Skatteverket · Bokföringslagen
Excavation and garden work normally do not qualify for ROT. Exceptions are groundworks directly necessary for the home's construction work, e.g. digging for foundations on an extension, drainage around the base, or reinstatement after a water/sewer repair. Laying out a garden, a deck on piers or building a pool do not count as ROT. In doubtful cases, ask Skatteverket.
Sources: Skatteverket · Inkomstskattelagen 67 kap. 13a §
Contact the contractor immediately and request a credit note plus a new invoice with the ROT deduction specified. The contractor then requests reimbursement from Skatteverket within 12 months of the invoice date. If the company refuses or lacks F-tax status, you cannot get ROT retroactively. Document everything in writing. Zaragoza AB helps private customers with correct ROT invoices from the outset.
Sources: Skatteverket · Inkomstskattelagen 67 kap.