TinaHL Journal · Guide
RUT deduction for cleaning in Sweden 2026
RUT can reduce the labour cost of eligible household services. The exact amount depends on the customer and current Skatteverket conditions.
Key points
- RUT can cover up to 50% of the charged labour cost including VAT for eligible services.
- ROT and RUT together can total up to SEK 75,000 per person and tax year; up to SEK 50,000 of that can be ROT.
- The customer must meet the personal tax conditions and have enough tax to use the reduction.
Cleaning that may qualify
- Simple cleaning in the customer's own home can qualify.
- Window cleaning can qualify.
- Move-out and move-in cleaning can qualify when the conditions are met.
- Shared areas in multi-family buildings are normally not treated as the customer's own home for RUT.
What is not the same as labour cost
- Materials, travel and equipment are not part of the labour-cost basis in the same way.
- The company must follow Skatteverket's invoicing and payment rules.
- Always check the current rules before relying on a specific amount.
Before you rely on RUT
- RUT applies to eligible labour cost, not materials, travel or equipment.
- Payment needs to be electronically traceable for the customer to qualify for the tax reduction.
- Under the invoice model, the provider must meet Skatteverket's conditions, including the relevant F-tax and payment-application requirements.
- The customer's own tax position and remaining allowance determine the final amount that can be used.
Official source and current conditions: Skatteverket. This page is general information, not individual tax advice.