Which garden services qualify for the RUT deduction?
By Service Plus Stockholm AB2 min read
Short answer
Which garden services are eligible for the RUT deduction?
The RUT deduction (the Swedish tax deduction for household services) is granted for garden work carried out on the plot of your home: lawn mowing, trimming, hedge trimming, pruning, tree felling, stump grinding, weeding, leaf collection, watering, planting and window cleaning. The deduction is up to 50% of the labour cost. Waste removal, materials and building a new garden do not qualify.
Garden services that qualify for the RUT deduction
The Swedish Tax Agency counts the following as deductible garden work, provided it is carried out on the plot of a home you own or rent:
- Lawn mowing, trimming and edging
- Hedge trimming and topiary
- Pruning of trees and shrubs
- Tree felling and stump grinding
- Weeding, leaf collection and raking
- Watering and fertilising existing plants
- Planting in existing flower beds
- Window cleaning, both inside and outside
- Snow removal and gritting
What does not qualify for the RUT deduction?
The deduction applies to labour, not materials or transport. The following are excluded:
- Removal of garden waste and transport
- Plants, soil, fertiliser and other materials
- Building a new garden, deck, paving or walls
- Garden design and advice as a stand-alone service
- Work on a plot that does not belong to your home, for example an undeveloped plot
How much can you deduct?
The RUT deduction is 50% of the labour cost including VAT. The cap is SEK 75,000 per person per year, and it is shared across all RUT services such as cleaning, childcare and garden work. Two adults in the same household each have their own cap.
A worked example: the deduction applies only to the labour part of the invoice. If a job consists of labour plus a separate waste removal charge, the RUT deduction covers half of the labour cost, and you pay the other half of the labour cost plus the full waste removal charge.
How the deduction works in practice with Service Plus
You do not need to do anything yourself. Service Plus Stockholm AB itemises the labour cost and other costs on the invoice, deducts up to 50% of the labour and claims the remaining amount from the Swedish Tax Agency. All we need is your Swedish personal identity number and that you are the person who owns or rents the home.
The deduction then appears as a preliminary tax reduction in your income tax return.
Common follow-up questions
Does the RUT deduction apply to garden work at a holiday home?
Yes. A holiday home counts as a home if you use it yourself, so garden work there qualifies for the RUT deduction in the same way as at your permanent home.
Can a housing cooperative get the RUT deduction?
No. The RUT deduction is only granted to private individuals. The cooperative pays the full price, but Service Plus offers maintenance contracts with volume pricing for housing cooperatives.
What happens if I have already used up my full RUT allowance?
Then the full labour cost is invoiced. Service Plus checks with you before the work if you are unsure how much of the deduction remains.
