Free tool
ROT calculator
ROT is a Swedish tax deduction worth 30 % of the labour cost, capped at SEK 50,000 per person per year. Put the numbers in and see straight away what the customer pays after the deduction.
Labour only — the ROT deduction applies to the labour cost alone.
Materials give no deduction but are included in the total below.
Number of owners of the home entitled to ROT
This calculation is indicative and assumes the customer is entitled to the ROT deduction and has allowance left. The deduction requires, among other things, that the home is owned by the customer and is at least five years old.
01The rules in short
How the ROT deduction works
30 %
of the labour cost incl. VAT
SEK 50,000
max per person per year
5 years
minimum age of the home
The deduction covers labour — never materials, travel or machine hire. The contractor deducts the amount directly on the invoice and claims the rest from the Swedish Tax Agency. The current rules and details are always at Skatteverket, the Swedish Tax Agency.
02FAQ
Common questions about the ROT deduction
How much is the ROT deduction in 2026?
The ROT deduction is 30 % of the labour cost including VAT, capped at SEK 50,000 per person per year. Two owners of the same home can claim up to SEK 100,000 between them. Materials, travel and machine hire give no deduction.
What is required to get the ROT deduction?
The customer must own the home where the work is carried out (a house, a tenant-owned flat or an owner-occupied flat), the home must be at least five years old, and the customer must have paid enough tax during the year. The contractor must hold F-tax status.
Which work qualifies for the ROT deduction?
Repair, maintenance, conversion and extension of the home — for example a bathroom renovation, a re-roof, painting, and electrical and plumbing work. New builds and work on a home less than five years old do not qualify.
Do materials count towards the ROT deduction?
No. The deduction applies to the labour cost only. That is why the quote has to separate labour from materials clearly — otherwise the deduction risks coming out wrong at the Swedish Tax Agency.
How does the contractor apply ROT in practice?
The contractor deducts it directly on the invoice so the customer pays the net amount, then claims the remainder from the Swedish Tax Agency. In Bliqat the deduction is calculated automatically in the quote and carries through to the invoice basis.
Stop working out ROT by hand.
In Bliqat the ROT deduction is calculated automatically in every quote — split correctly between labour and materials, ready for the invoice.