What Is the Difference Between RUT and ROT Deduction for Gardens?

What is the basic difference between RUT and ROT

RUT deduction and ROT deduction are two separate tax deductions aimed at different types of work in and around the home. RUT stands for cleaning, maintenance and laundry (rengöring, underhåll, tvätt) and applies to ongoing service carried out regularly. ROT stands for repair, rebuilding and extension (reparation, ombyggnad, tillbyggnad) and applies to work that changes or improves the property more permanently.

In a garden context, this means maintenance work normally falls under RUT, while construction work that builds something new or changes the structure of the plot can fall under ROT.

• RUT covers ongoing maintenance and service
• ROT covers rebuilding, extension and new construction
• The deduction percentage differs between the two

Which garden jobs count as RUT

The RUT deduction covers work that keeps the garden in good condition over time without changing its basic structure. This means recurring maintenance that the lawn, hedge and flower beds need to stay healthy.

• Lawn mowing and trimming
• Hedge trimming
• Pruning of trees and shrubs
• Garden cleanup and leaf clearance
• Snow removal on a private plot

Which garden jobs can count as ROT

The ROT deduction applies to work that builds something new or alters the fixed structures of the plot. This is rarely maintenance but rather construction that becomes part of the property.

The distinction often comes down to whether the work is ongoing upkeep or a lasting change, so the boundary sometimes needs to be assessed case by case.

• Building walls and retaining walls
• Building fences and screens
• Paving of paths and patios
• Drainage around the house foundation
• Constructing a garage driveway

Does the same ceiling apply to RUT and ROT

Yes, RUT and ROT share the same combined ceiling of SEK 75,000 per person per year. This means that if you have already used part of the ceiling on RUT work, the remaining room for ROT deduction is reduced for that same year, and vice versa.

RUT gives a 50 percent deduction on labour costs while ROT gives 30 percent, so the same amount spent results in a different deduction depending on which category the work belongs to.

• Shared ceiling of SEK 75,000 per person per year
• RUT gives 50 percent on labour costs
• ROT gives 30 percent on labour costs
• Materials and waste removal give no deduction under either RUT or ROT

Who can use the deductions

RUT and ROT deductions are tied to private individuals who own and live in their property, not to legal entities. This means a homeowner can use the deductions for work on their own plot, but a housing cooperative (BRF), joint property association or property company cannot do so for maintenance of shared areas.

For maintenance agreements covering apartment blocks, the work is instead invoiced without any deduction, since it is the cooperative or company that is the customer, not an individual private person.

• Homeowners can use both RUT and ROT for their own plot
• Housing cooperatives (BRF) are not covered by the deductions
• Property companies and joint property associations are not covered either
• The deduction is applied directly on the invoice by the provider

How does Service Plus help with RUT and ROT

Service Plus Stockholm AB handles the deduction directly on the invoice for homeowners who book ongoing garden maintenance, so the customer only pays their share after the deduction. For jobs such as lawn mowing, hedge trimming or pruning, the team, with specialists such as Mulle, Tuja and Saxa, always assesses the work on site and provides a free quote with a clear price before starting.

If a job instead involves construction, for example a new wall or patio, Service Plus lets the customer know that it may fall under ROT rather than RUT, so the customer knows what applies before booking the work.