Information about ROT-reduction

On 1 July 2009 introduced a new system to make it easier for those who want a tax reduction for household services and construction services. The system, called invoice model, meaning you get provisional tax credit immediately upon purchase. The amount is capped at SEK 50 000 for work that is done and paid during the year.

Invoice model implies that a private person buying household services or construction services by a person who has an F-tax certificate must be agreed with the seller that payment can only be done with half of the stated cost of labor. The seller may request payment from the Tax with the part of labor cost (including VAT) which the buyer has not paid.

The work shall be for repair, maintenance, or rebuilding or extension, for example, renovation of kitchen and bath, painting, wallpapering and flooring.

To be entitled to a tax reduction, you must both own and self use of the property or condominium where renovation work has been performed. You need only own a portion of the property or property right for you to receive the tax credit.

Read more about the tax deduction on