From January 1, 2021, ROT/RUT will cover additional services. The Swedish Tax Agency states:

Parliament decided on November 25 that the current support for private individuals for solar cell systems, storage of self-produced electrical energy, and charging points for electric vehicles will be replaced by a tax reduction for installation of green technology. This is intended to facilitate the climate transition. The deduction will function similarly to ROT and RUT, so that the buyer receives the deduction directly on the invoice. This applies to installations that are started, completed, and paid for from January 1, 2021.

The tax reduction is granted for the charged costs for labor and materials with:

• 15 percent for installation of solar cells
• 50 percent for installation of storage of self-produced electrical energy
• 50 percent for installation of charging points for electric vehicles.

Parliament decided on November 25 that the RUT deduction will be expanded with four new services. This applies to work that is started, completed, and paid for from January 1, 2021.

The following four services will then qualify for RUT deduction:

• Water washing of clothes and home textiles at laundry facilities, including transport of the laundry.
• Furnishing of residence, including assembly of furniture. Interior design services are not included.
• Transport of household goods both to second-hand stores, flea markets and similar where the goods can be reused, and to and from storage.

Simple supervision of a residence, for example collecting mail, watering flowers, running taps and toilets.

For laundry and transport for reuse, the labor cost shall be calculated at a flat rate of 50 percent of the total cost. For other services, actual labor cost shall be specified.

The ceiling for the RUT deduction is simultaneously raised to 75,000 kronor per person per year, compared to today’s 50,000 kronor. The ROT deduction remains at a maximum of 50,000 kronor per person per year.

Source: Swedish Tax Agency