RUT and ROT without your own company
If you provide childcare, cleaning, gardening or trade services for private individuals, your clients may qualify for RUT or ROT deductions – even if you do not have your own company. We handle the deduction.
How it works
The client only pays their share of the invoice. We claim the rest from Skatteverket. RUT covers 50 % of labour costs and ROT 30 %, up to the limits set by Skatteverket per person and year.
When do you receive your salary?
You receive your salary once the client has paid their share. If Skatteverket does not approve the deduction and the client does not pay the difference, your salary is reduced accordingly – so it is important that the work really qualifies for the deduction.
What we need
The client’s name and personal identity number, and for ROT the property designation or the housing association’s organisation number and apartment number. Only labour costs qualify, not materials or travel.
Which work qualifies for deductions?
Examples include childcare, cleaning, gardening, removals and IT help at home (RUT), and building, electrical work, painting and plumbing (ROT). See Skatteverket’s list for details. Read about childcare with RUT and trade services with ROT too.