ROT deduction calculator 2026
Enter the labour cost and see in seconds how large the ROT deduction is and what the customer actually pays. A quick way to give a straight answer already in the quote.
Work out the ROT deduction
Enter the labour cost and we work out the ROT deduction and what the customer pays. Per Skatteverket’s 2026 rules: 30% of the labour cost, max 50,000 kr per person and year.
The calculation is an estimate per the 2026 rules. The final deduction depends on how much ROT/RUT the customer has already used this year (shared cap 75,000 kr, of which max 50,000 kr ROT per person).
This tool gives an estimate and is an aid – not a finished calculation. Always check the result against drawings, applicable regulations, supplier data and your professional experience before giving a binding price, ordering material or using the file. ByggExp is not responsible for decisions made solely on the basis of the tool.
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What is the ROT deduction?
ROT (ROT-avdrag) is a Swedish tax reduction that private individuals get on the labour cost for repair, renovation and extension of their home. In practice the tradesperson deducts ROT directly on the invoice and then claims the amount back from Skatteverket, so the customer pays less up front.
How the ROT deduction is calculated in 2026
- The deduction is 30% of the labour cost (incl. VAT).
- The cap is 50,000 kr per person and year.
- It applies to the labour cost only – not material, travel or machinery.
- Two owners can share the deduction and double the cap to 100,000 kr.
- ROT and RUT share a combined cap of 75,000 kr, of which at most 50,000 kr is ROT.
Work out ROT yourself on your phone
You only need the labour cost (excl. material) and your phone’s calculator. Three steps:
- The ROT deduction: labour cost × 0.30.
E.g. 60,000 × 0.30 = 18,000 kr. - Check the cap: if the answer exceeds 50,000 kr per person, use 50,000 kr (100,000 kr if two owners share).
- What the customer pays for the work: labour cost × 0.70(the same as the labour cost minus ROT).
E.g. 60,000 × 0.70 = 42,000 kr. Then add the material – there is no ROT on that.
Example
A bathroom renovation has a labour cost of 60,000 kr and material for 40,000 kr. The ROT deduction is 30% of 60,000 = 18,000 kr. The customer then pays 42,000 kr for the work plus 40,000 kr in material – 82,000 kr in total instead of 100,000 kr. If the deduction exceeds the cap it is limited to 50,000 kr per person.
ROT on quotes and invoices
For the customer to get ROT, the labour cost must be clearly itemised and the deduction reported correctly. In ByggExp you can flag ROT directly when you create the quote and invoice – the customer’s share is then calculated automatically and the documentation is correct for Skatteverket.
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Frequently asked questions about ROT
- How much is the ROT deduction in 2026?
- From 1 January 2026 the ROT deduction is 30% of the labour cost, with a cap of 50,000 kr per person and year. During the latter part of 2025 a temporary 50% applied.
- Is material included in the ROT deduction?
- No, only the labour cost qualifies for ROT. Material, travel and machinery are excluded. If you quote a single lump sum for the whole job you have to split it out on the invoice, or Skatteverket can reject the deduction.
- Can several people share the deduction?
- Yes. If you own the home together you can share the ROT deduction, which doubles the cap to 100,000 kr. Choose 2 owners in the calculator to use that cap.
- Is there a combined cap for ROT and RUT?
- Yes. ROT and RUT share a cap of 75,000 kr per person and year, of which at most 50,000 kr may be ROT. If the customer has already used deductions this year it affects how much ROT is left.