What Is the Swedish RUT Tax Deduction? How It Works - Simply Explained

The RUT tax deduction (RUT-avdrag) is a Swedish tax reduction that means the government pays half the labour cost when you hire a company for household services. You only pay 50 % of the invoice for the work — the company claims the rest directly from the Swedish Tax Agency (Skatteverket) on your behalf.

In practice this means a move that costs SEK 6,000 in labour only costs you SEK 3,000. A junk removal job at SEK 4,000 costs you SEK 2,000. You do not need to fill in any forms or apply in advance — everything is handled automatically by the company you hire.

RUT stands for Rengöring, Underhåll och Tvätt (Cleaning, Maintenance and Laundry), but the name is misleading. Since the deduction was introduced in 2007, the list of qualifying services has grown significantly. Today it includes moving, junk removal, furniture assembly, cleaning, gardening, childcare and much more.

The maximum deduction is SEK 75,000 per person per year. Because the deduction applies per person, a cohabiting couple can use up to SEK 150,000 combined. That covers a great deal of household help.

The RUT deduction is one of the most generous tax reductions in Sweden, yet many Swedes never use it. Often it is because people do not know which services qualify, or they assume complicated paperwork is involved. In this guide we explain everything you need to know — from the basics to how you actually use the deduction the next time you book a service.

RUT is an acronym for Rengöring, Underhåll och Tvätt — Swedish for Cleaning, Maintenance and Laundry. The name comes from the three main categories of household services the deduction was originally designed to cover when it was introduced on 1 July 2007.

The purpose of the RUT deduction was twofold. First, the Swedish parliament wanted to combat undeclared work in the household sector. Before RUT was introduced it was common for private individuals to hire cleaners, movers or gardeners without any tax being paid. By subsidising half the cost, it suddenly became affordable to choose a legitimate company with an F-tax certificate.

Second, the government wanted to make everyday life easier for Swedish households. The idea was that if more people could get help with heavy tasks — moving, junk removal, cleaning, gardening — they would have more time for work, family and leisure.

Since 2007 the RUT deduction has been expanded several times. Here are the key milestones:

• 2007 — The RUT deduction is introduced. Covers cleaning, laundry, gardening, childcare and basic household work.
• 2009 — The cap is raised and more services are added, including snow removal.
• 2016 — Moving and junk removal services are added. You can now use the RUT deduction on moving and the RUT deduction on junk removal.
• 2021 — Furniture assembly, commercial laundry and simple repairs of appliances and IT equipment are added.
• 2024 — The cap is raised to SEK 75,000 per person per year.

Today the RUT deduction is far broader than the acronym suggests. But the name lives on as a recognisable term for all tax-subsidised household services in Sweden.

RUT vs ROT — what is the difference?

RUT and ROT are two separate tax deductions that are often confused. RUT applies to household services — cleaning, moving, junk removal, furniture assembly and similar. ROT applies to repairs, conversions and extensions of the home — i.e. construction work such as painting, plumbing, electrical work and renovation.

RUT gives a 50 % and ROT gives a 30 % reduction on labour costs. But they have separate caps: SEK 75,000 for RUT and SEK 50,000 for ROT per person per year (for most people). They can be used in the same year, but the work must be performed by a company with an F-tax certificate. Material costs never qualify for either deduction.

The RUT deduction gives you a tax reduction of 50 % of the labour cost. It is always half — no complicated percentages depending on the service. Note that the deduction only applies to labour costs, not materials or goods.

The maximum amount you can deduct per calendar year is:

• SEK 75,000 per person (applies from 2024)
• A cohabiting couple can therefore use up to SEK 150,000 combined
• You must have enough tax to deduct against — the deduction can never give you money back, only reduce your tax

Here are some concrete examples showing what you actually pay:

Service	Labour cost	RUT deduction (50 %)	You pay
Furniture removal	SEK 2,000	−SEK 1,000	SEK 1,000
Moving (half day)	SEK 6,000	−SEK 3,000	SEK 3,000
Full-day move + junk removal	SEK 10,000	−SEK 5,000	SEK 5,000
Furniture assembly (IKEA kitchen)	SEK 14,000	−SEK 7,000	SEK 7,000

Since the maximum deduction is SEK 75,000 per person, you can purchase household services worth up to SEK 150,000 per year and still get half back via the tax reduction. The vast majority of households will never come close to the cap. Want to calculate your own allowance? Try our RUT and ROT calculator.

Special rules for pensioners

If you are a pensioner born in 1957 or earlier, a combined cap of SEK 75,000 applies for RUT and ROT together. This means that if you have used SEK 30,000 in ROT deductions, you have SEK 45,000 left for RUT. For everyone else (born 1958 or later), the caps are separate: SEK 75,000 RUT + SEK 50,000 ROT.

Important to remember: The RUT deduction is a tax reduction, not a grant. You must have paid enough tax during the year to be able to use the deduction fully. If your total tax for the year is SEK 40,000, you can only claim SEK 40,000 in RUT deduction, even though the cap is SEK 75,000. However, most people who work or receive a pension pay well over SEK 75,000 in tax per year, so in practice this is rarely an issue.

The list of services qualifying for the RUT deduction has grown steadily since 2007. Here is a complete overview of everything that qualifies today:

Services that qualify for the RUT deduction:

• Moving and moving help — Packing, carrying, loading, transport to a new address. Applies to private household goods, not corporate moves.
• Junk removal — Collection and removal of furniture, junk, bulky waste and anything else you want to get rid of. Includes furniture removal. Read our guide to the RUT deduction on junk removal.
• Furniture assembly — Assembly and installation of furniture, for example IKEA furniture, shelving systems and wardrobes. Read our guide to RUT on furniture assembly.
• Cleaning — Home cleaning, deep cleaning, move-out cleaning, window washing (indoors).
• Gardening — Lawn mowing, hedge trimming, weeding, pruning, planting, snow removal.
• Childcare — Babysitting at home, drop-off and pick-up at preschool and school.
• Laundry and ironing — Washing, mangling and ironing of clothes and textiles.
• Estate and house clearance — Basement clearance, storage clearance and full apartment clearances. Read our guide to the RUT deduction on estate clearance.
• Transport help — Help with transport of furniture, goods and household items.
• Basic property supervision — Checking on a holiday home, watering plants, collecting mail.
• IT services — Installation of computers, routers, smart home systems and similar in the home.
• Appliance repair — Simple repair of washing machines, dishwashers, fridge/freezers in the home.
• Textile and clothing care — Tailoring, mending of clothes.
• Personal care — Basic supervision and care (not medical).

What does NOT qualify for the RUT deduction?

• Materials and goods — You never get a deduction for materials. If you buy a wardrobe and pay for assembly, the assembly work qualifies for RUT but the wardrobe itself does not.
• Renovation and construction — Painting, wallpapering, plumbing, electrical work and renovation of kitchens or bathrooms fall under the ROT deduction, not RUT.
• New builds — Work on a property that has not yet been completed qualifies for neither RUT nor ROT.
• Business services — RUT only applies to private individuals. Companies cannot use it.
• Goods transport — Pure goods delivery (e.g. home delivery from a shop) does not qualify. But if the transport is part of a move or junk removal, it is included.

A good rule of thumb: if the work is carried out in or at your home and involves household tasks (not construction) — then it most likely qualifies for the RUT deduction. Not sure? Ask the company you hire or check the Swedish Tax Agency's list.

The RUT deduction is available to anyone who pays tax in Sweden. It does not matter whether you live in a rental apartment, a co-op (bostadsrätt), a house or a holiday home — all forms of housing qualify. Here are the exact requirements:

You are eligible for the RUT deduction if you:

• Have unlimited tax liability in Sweden — This means you have your home or permanent residence in Sweden. Most people who live and work in Sweden fulfil this automatically.
• Have enough tax to deduct against — The RUT deduction is a tax reduction. You must have paid enough income tax during the year. Most people who work, are pensioners or have other taxable income meet this requirement.
• Hire a company with an F-tax certificate — The company performing the work must have an F-tax certificate (F-skattsedel). You cannot use the RUT deduction if you pay a private individual.

Type of housing does not matter:

• Rental apartment (hyresrätt) — Yes, you can use the RUT deduction even if you rent. For example moving, cleaning and junk removal.
• Co-op apartment (bostadsrätt) — Yes, full RUT entitlement. The ROT deduction also applies to co-ops.
• House / terraced house — Yes, all RUT services apply. Plus gardening services like lawn mowing and hedge trimming.
• Holiday home — Yes, the RUT deduction also applies to your holiday home in Sweden. Supervision, cleaning, gardening and snow removal all qualify.

Who CANNOT use the RUT deduction?

• Companies and organisations — RUT only applies to private individuals. A limited company or association cannot claim the deduction.
• People without Swedish tax liability — If you do not pay tax in Sweden, you cannot use the deduction. Tourists and foreign nationals without a Swedish tax record are therefore excluded.
• If you lack a personnummer — The company needs your Swedish personal identity number (personnummer) to request payment from the Tax Agency.

In practice it is very straightforward: if you live in Sweden, have a personnummer and pay tax — you can use the RUT deduction. It is not more complicated than that.

The best thing about the RUT deduction is that you barely need to do anything. There is no application to submit and no forms to fill in. The entire process is handled by the company you hire. Here is how it works step by step:

Step 1: Book a service

Choose a company that offers the RUT deduction and book the service you need. For example, you can book junk removal, moving or furniture assembly via boka.ungdomskraft.com.

Step 2: Provide your personnummer

The company needs your Swedish personal identity number (personnummer) to request payment from the Tax Agency. This is the only thing you need to do beyond booking.

Step 3: The work is carried out

The company performs the work in your home — whether it is moving, junk removal, cleaning or anything else that qualifies for RUT.

Step 4: You pay half the price

On the invoice you see the total amount, the RUT deduction and what you actually need to pay. You only pay 50 % of the labour cost. The company then submits a request to the Tax Agency for the remaining 50 %.

Step 5: Done!

The Tax Agency pays the money directly to the company. You do not need to do anything more. The deduction appears automatically in your tax return the following year, but you have already received the benefit directly on the invoice.

How to check your remaining RUT allowance

If you want to see how much RUT you have left to use during the year, log in to Skatteverket's "Mina sidor" (My Pages). There you can see exactly how much has been claimed in your name and how much allowance remains up to the SEK 75,000 cap.

Important: Choose the right company

For the RUT deduction to work, the company you hire must have an F-tax certificate (F-skattsedel). This means the company is registered as a business with the Tax Agency and is responsible for paying employer contributions and tax. If you hire someone without F-tax — for example a private individual via a marketplace like Tiptapp — you cannot use the RUT deduction.

You can check whether a company has F-tax on the Tax Agency's website, or simply ask the company. Reputable providers like Ungdomskraft handle everything automatically and always clearly state the RUT deduction in their offer.

Ungdomskraft offers several services that all qualify for the RUT tax deduction. Because we are a registered company with an F-tax certificate and employed staff, we handle the deduction automatically — you only pay half the labour cost directly on the invoice.

Ungdomskraft services that qualify for the RUT deduction:

• Moving and moving help — Packing, carrying up and down stairs, loading, transport to a new address. Available in Stockholm and Gothenburg.
• Junk removal — Collection of furniture, junk, bulky waste and anything else you want to get rid of. Available in Stockholm and Gothenburg.
• Furniture removal — Sofas, beds, wardrobes, dining tables and anything else you need removed.
• Furniture assembly — Assembly of IKEA furniture, shelving systems, wardrobes and more.
• Carrying help — Help carrying heavy items up and down stairs, through tight spaces or to and from vehicles.

Concrete example: How much you save

Say you book a furniture removal from your apartment. The job costs SEK 5,000 in labour. With the RUT deduction you only pay SEK 2,500. The other SEK 2,500 is claimed by Ungdomskraft directly from the Tax Agency. You do not need to lift a finger beyond providing your personnummer.

The same applies to a move: if the labour cost is SEK 8,000 you pay SEK 4,000. The rest is handled automatically.

Why Tiptapp does not offer the RUT deduction

A common question we get is whether you can claim the RUT deduction via Tiptapp. The answer is in most cases no. Tiptapp is a marketplace that connects jobs with private individuals and gig workers — not a company that performs the work with employed staff. Private individuals do not have an F-tax certificate, and without F-tax there is no possibility of a RUT deduction.

This means a job that costs SEK 3,000 via Tiptapp can actually end up being more expensive than the same job with Ungdomskraft — because our price is halved by RUT. If Ungdomskraft's price before RUT is SEK 4,000, you pay SEK 2,000, while Tiptapp's price without RUT remains SEK 3,000. Read our full comparison between Ungdomskraft and Tiptapp for more details.

How to book Ungdomskraft with the RUT deduction

It takes under two minutes:

1. Go to boka.ungdomskraft.com
2. Choose your service (moving, junk removal, furniture assembly or carrying help)
3. Enter details (address, floor, what needs to be done)
4. See your fixed price — already with the RUT deduction included
5. Confirm your booking — done!

We arrive with our own van, employed workers and full insurance via Trygg Hansa. And you only pay half the price thanks to the RUT deduction.

Book with the RUT deduction — fixed price

Looking for more information? Here are our most popular pages:

• Junk removal — everything about our junk removal services
• Moving and moving help — professional moving at a fixed price
• Furniture assembly — IKEA furniture, wardrobes and more
• Furniture removal — sofas, beds, wardrobes
• Ungdomskraft vs Tiptapp — full comparison