RUT Tax Deduction for Estate Clearance – What Applies and How Does It Work? (2026)

Taking care of a deceased person's estate is one of the most difficult tasks you can face. It is physically demanding, time-consuming, and often happens in the middle of a period of grief. What many people do not know is that a large part of the work — clearance, junk removal and cleaning — qualifies for the RUT tax deduction. This means you only need to pay half the labour cost. The state pays the rest.

This guide explains exactly what applies for the RUT tax deduction when clearing an estate: what is included, what it costs after the deduction, what rules apply and how to proceed in practice.

Yes. Clearance and cleaning of a deceased person's estate qualifies for the RUT deduction under certain conditions. The Swedish Tax Agency (Skatteverket) approves RUT deductions for household services carried out in the deceased person's home — but there are specific rules to be aware of.

The basic rule: The work must have been started or carried out while the deceased was still alive, or the estate must own and manage the residence. It is the estate — meaning the heirs collectively — that is the client and can use the deduction.

In practice, this means that if you hire a company to clear and clean a parent's flat after a death, the estate can use the RUT deduction on the labour cost.

The following services qualify for the RUT deduction in connection with estate clearance:

• Clearance of household goods — furniture, clothing, kitchenware ✓
• Removal of waste and inventory ✓
• Basement and attic clearance ✓
• Storage unit clearance ✓
• Cleaning of the flat or house ✓
• Removal of garden waste (if it is a house) ✓
• Transport of estate items ✓

What does not qualify for the RUT deduction:

• Valuation of the estate's assets
• Legal assistance with the estate inventory
• Sale of furniture and items
• Materials and mileage
• VAT

The RUT deduction covers 50 % of the labour cost. The combined cap for RUT and ROT together is SEK 75,000 per person per year, of which the RUT deduction is a maximum of SEK 50,000.

Calculation examples — typical estate clearance jobs

Job	Labour cost	You pay	The state pays
Clearance of studio flat	SEK 4,000	SEK 2,000	SEK 2,000
Clearance of 3-room flat	SEK 8,000	SEK 4,000	SEK 4,000
Clearance of house with basement	SEK 15,000	SEK 7,500	SEK 7,500
Complete clearance + cleaning	SEK 12,000	SEK 6,000	SEK 6,000

The RUT deduction applies per person in the estate. If there are three heirs, each can use the deduction up to SEK 50,000 — giving a combined allowance that covers even large and complex estates. Try our RUT calculator to work out your exact savings.

The estate is the tax subject and formal client. In practice, it is the estate co-owner or co-owners who pay the invoice who use the deduction — the deduction is allocated to the personal identity numbers listed on the invoice.

Practical rules

• Estate co-owners must be registered residents in Sweden and pay tax here
• The work must be carried out in the deceased person's home
• The invoice must specify labour cost and RUT deduction separately
• The company applies for the deduction from the Swedish Tax Agency — you do not need to do anything in your tax return

An important detail: The RUT deduction is linked to tax payments. If an estate co-owner has very low income or does not pay sufficient tax during the relevant year, the deduction cannot be fully utilised. If in doubt — contact the Swedish Tax Agency. Read our guide on RUT deduction for pensioners if any of the co-owners are elderly.

The process is simpler than most people think:

1. Hire an approved company — must have an F-tax certificate and be VAT-registered. Private individuals via apps never provide the RUT deduction.
2. Provide the estate's personal identity number — or the personal identity numbers of the estate co-owners who should appear on the invoice
3. Pay your share — 50 % of the labour cost directly to the company
4. The company applies — for the rest from the Swedish Tax Agency
5. Done — you do not need to do anything else

You always see exactly what you pay before the job starts. With Ungdomskraft, the RUT deduction is automatically included in the price quote — you see your net cost straight away.

The price depends on the size of the home, how much is left, how many flights of stairs there are and whether there is a lift. Ungdomskraft gives you a fixed price based on your specific job — no surprises afterwards.

As a guide:

Property type	Without RUT	With RUT (50 %)
Studio flat	SEK 3,000–5,000	SEK 1,500–2,500
2-room flat	SEK 5,000–9,000	SEK 2,500–4,500
3-room flat	SEK 8,000–14,000	SEK 4,000–7,000
House	SEK 12,000–25,000	SEK 6,000–12,500

These figures refer to labour costs. The exact price is always set after a review of the job's scope.

One of the most common questions we receive: what happens to the items cleared from the home?

Ungdomskraft handles everything with respect and responsibility:

• Items in good condition are donated to Myrorna or similar charity organisations — they get a new home instead of being thrown away
• Recyclable materials are sorted and taken to recycling centres
• Waste and worn-out materials are taken to the municipal waste facility according to local regulations

You do not need to sort or prepare anything in advance. We take care of the entire process — including furniture removal and transport.

We understand that an estate clearance is not a regular cleaning job. It is a sensitive situation that requires both practical efficiency and human respect. Our workers are accustomed to working in homes with personal memories and valuables — we work calmly, carefully and discreetly.

What you always get when you hire us for estate clearance:

• Fixed price — you know exactly what it costs before we start
• RUT deduction included — you only pay half the labour cost
• Employed workers — background-checked, trained and insured
• Trygg Hansa insurance — full liability if anything should happen
• Respectful treatment — we understand it is more than a cleaning job
• Environmental responsibility — donations to charity and legal recycling

We also offer estate junk removal, estate clearance, moving help and carrying help — all with the RUT deduction. Need to move items? Read about RUT deduction on moving.

We operate in Stockholm and Gothenburg. Book directly at boka.ungdomskraft.com or call us if you would rather speak to someone about the job.

Book estate clearance with RUT deduction →

Call us → 08-517 082 81

Does the RUT deduction apply if the deceased lived in a rental flat?

Yes. The RUT deduction applies regardless of whether it is a rental flat, a housing cooperative or a house. The only requirement is that the work is carried out in the residence and that the estate is the client.

Can I use the RUT deduction if I am not an heir?

No. Only the estate and its co-owners have the right to the deduction. A friend or other person helping out practically cannot use the deduction.

What if there are several heirs — can we share the deduction?

Yes. The deduction is personal and each estate co-owner can use their own allowance of up to SEK 50,000 per year. The more co-owners, the more total deduction capacity. Specify the personal identity numbers that should use the deduction when invoiced.

Does the work have to be done before the estate inventory?

No, there is no requirement for the estate inventory to be completed. The work can be ordered and carried out in parallel with the estate administration.

Can we use RUT for both clearance and cleaning?

Yes. Both clearance/junk removal and cleaning are RUT-eligible. They can be ordered as a combined job or separately — the deduction applies in both cases.

How long does it take to clear an estate?

It depends on size and volume. A two-room flat typically takes 3–6 hours with an experienced team. A house with a basement can take a full day. Ungdomskraft provides a time estimate when you book.

Do you offer valuation of the estate's contents?

No, this is not included in our service. For valuation of furniture, art and objects we recommend an auction house or professional valuer. We can help once the valuation is complete.