What is the RUT deduction and what applies in 2026?
RUT is a tax deduction on the labour cost of household services. In 2026 it is 50 percent of labour including VAT up to 75 000 SEK per person per year. Two people in the same household can share the cap, giving 150 000 SEK per year.
The deduction is applied directly on the invoice by the cleaning company. You only pay the net amount and do not need to apply yourself. The Tax Agency then handles the transaction with the supplier.
Cleaning services covered
The service must be carried out in or close to your home and only the labour cost qualifies — not materials or travel. Book home cleaning in Gothenburg with an F-tax certified supplier and RUT is handled correctly.
- Home cleaning and recurring cleaning
- Moving cleaning for private moves
- Deep cleaning and viewing cleaning
- Window cleaning on the home's windows
- Washing of household clothes
What does not qualify
- Materials, chemicals and consumables
- Travel and mileage
- Cleaning of commercial premises or businesses
- Cleaning in holiday homes you rent out commercially
- Facade window cleaning unconnected to the home
How to check that RUT is used correctly
Log in to the Swedish Tax Agency's e-service Mina sidor and look under Rot and Rut. There you see every request and how much of the cap has been used. If it does not match your invoice, raise it with your supplier directly.
Sweepit always reports labour cost and RUT separately on the invoice so you can verify line by line.