RUT Deduction in Sweden: How to Save 50% on Cleaning and Household Services

This article is provided for informational purposes only and does not constitute tax advice. We are not tax advisors, and the rules regarding RUT deductions may change or vary depending on individual circumstances. Always consult a qualified tax professional or the Swedish Tax Agency (Skatteverket) before making decisions related to taxes, invoicing, or claiming deductions.

Invoicing with the RUT Deduction in Sweden

Sweden offers a tax deduction called RUT-avdrag (“household services”) that makes cleaning, maintenance, and other domestic services more affordable. Whether you’re a customer or a service provider, it’s important to understand how RUT works, especially for invoicing purposes.

What is RUT?

RUT stands for Rengöring, Underhåll, Tvätt (Cleaning, Maintenance, Washing). It is a tax deduction that lowers the cost of many household services.

Key points:

Applies only to labor costs, not materials, transport, or tools.
The customer must be 18 or older, pay taxes in Sweden, and the work must be performed in a home they or their family use (main or holiday home).

Services Eligible for RUT

RUT covers a wide range of household services, including:

Home cleaning and window cleaning
Laundry and ironing
Childcare and homework help at home
Gardening, lawn mowing, hedge trimming, and snow removal
IT support at home (computers, Wi-Fi, printers)
Moving services (packing, carrying, cleaning the old home)
Simple household chores and maintenance

How Much Can Be Deducted

50% off labor costs for RUT-eligible services
Each person can use up to SEK 75,000 per year
Only the remaining allowance can be deducted if part of it has already been used

What Service Providers Must Include on Invoices

To apply the RUT deduction, invoices must clearly include:

Provider’s details (name, organization number, F-skatt)
Customer’s personal ID number (personnummer)
Type of work (RUT or ROT, e.g., cleaning, moving, repairs)
Location and date of the work
Cost breakdown (labor vs. materials, VAT, travel, etc.)
Total amount and amount claimed under RUT

After invoicing, the provider applies to Skatteverket (the Swedish Tax Agency) for the RUT portion. The customer pays the remaining balance.

Example

Before RUT deduction

Labor (incl. VAT): 10,000 SEK
Materials (incl. VAT): 2,500 SEK
Total: 12,500 SEK

After RUT deduction

RUT applies only to labor (incl. VAT).
Labor: 10,000 SEK
RUT deduction (50%): –5,000 SEK

Final amount to pay

Total before RUT: 12,500 SEK
Minus RUT deduction: -5,000 SEK
Final payment: 7,500 SEK

Important Considerations

The customer must be eligible and have a remaining deduction allowance
RUT applies only to labor, not materials or travel
Missing information (like personnummer) or unclear invoices can result in rejection
If both ROT and RUT services are provided, they must be separated clearly