For you who live in a house, terraced house or holiday home

The RUT deduction on garden work and window cleaning

As a private individual you pay half the labour cost for almost everything we do in the garden. Here is what the RUT deduction covers service by service, what falls outside it, and how much you can use per year. We apply for it on your behalf, so the invoice shows only your half.

By Service Plus Stockholm AB · Updated 13 October 2026

Short answer

Which garden services qualify for the RUT deduction?

Almost all ongoing garden work qualifies for the RUT deduction: lawn mowing, trimming, hedge trimming, pruning, tree felling, stump grinding, planting, weeding, leaf and garden clean-ups, watering, window cleaning, snow clearing and de-icing. The deduction is 50 percent of the labour cost, up to 75,000 kronor per person per year. Materials, plants, soil and waste removal are not covered. The work must be done on the plot of a home you own or live in, and holiday homes count too. Service Plus deducts the amount directly on the invoice and applies to Skatteverket for you.

The deduction in brief

How much: 50% of the labour cost including VAT
Annual cap: 75,000 kronor per person – two adults in a household have one each
Where: On the plot of a home you own or live in, holiday homes included
How it works: We deduct it on the invoice and apply to Skatteverket – you do nothing
Outside the deduction: Materials, plants, soil, machine hire and waste removal

Book with the RUT deduction Call +46 73 724 17 70

RUT deduction

The RUT deduction service by service

Every service we carry out for private households, with what the deduction covers and what is invoiced without it.

Service	This qualifies	This falls outside
Lawn mowingQualifies	Mowing the lawn and cutting long grass, meadows and slopes on the plot.	Hauling away collected grass and hay.
Grass trimmingQualifies	Trimming along fences, walls, foundations, trees and beds.	Nothing – the whole job qualifies.
Hedge trimmingQualifies	Cutting and shaping hedges at any height, including work from scaffolding and with pole trimmers.	Hauling the cuttings to recycling.
Tree & shrub pruningQualifies	Pruning fruit trees, ornamental trees and shrubs, including climbing and tidying up on site.	Hauling away branches and brushwood.
Tree fellingQualifies	Felling and sectional felling, risk assessment, climbing and cutting the trunk up on the plot.	Hauling away trunks and brushwood, and hire of a lift.
Stump grindingQualifies	Grinding the stump below ground level and filling the hole back in.	Hire of the stump grinder if billed separately, and hauling away the chippings.
PlantingQualifies	The work of planting trees, shrubs, hedges, perennials and bulbs, including soil improvement on site.	The plants, the soil, the fertiliser and other materials.
Garden cleanupQualifies	Spring and autumn clean-ups, raking, leaf collection, weeding, sweeping paths and clearing an overgrown plot.	Hauling away leaves and garden waste.
WateringQualifies	Watering beds, lawns, pots and greenhouses, including holiday watering to a schedule.	Hoses, drip irrigation and other equipment that is installed.
Window cleaningQualifies	Window cleaning inside and out, balcony glazing, patio doors, glass railings and conservatories – in flats too.	Nothing – the whole job qualifies.
Snow removalQualifies	Clearing and de-icing the drive, paths, steps and entrance, and clearing snow off the roof of the house.	Sand and salt as materials, and carting snow off the plot.
Waste removalDoes not qualify	–	Transport and waste handling do not count as household work. Removal is therefore booked as an add-on to a job that does qualify.

Read the guide: which garden services qualify for the RUT deduction?

How much does the RUT deduction actually lower the price?

The deduction is 50 percent of the labour cost, not of the whole invoice. On a typical garden job the labour is the largest item, so the difference is clearly felt. On jobs where materials or transport weigh heavily – a planting with many plants, a felling where the trunks have to be carted away – the overall saving comes to less than half.

In proportions: if labour makes up 70 percent of the quote and materials and removal 30 percent, the RUT deduction lowers what you pay by 35 percent. That is why we always itemise labour, materials and any removal separately in the quote, so you can see exactly which part the deduction is calculated on.

Who can use the RUT deduction?

You must be at least 18, have unlimited tax liability in Sweden and have tax to offset it against. The work must be done in or on the plot of a home you own, live in or use – a permanent home as well as a holiday home. You can also pay for work at your parents' home and use your own allowance, as long as the invoice is in your name.

The cap is 75,000 kronor per person per year. If two adults live in the household you have one cap each, and the invoice can be split between you. Skatteverket keeps track of how much you have used, and your balance is shown on Mina sidor.

House, terraced house and link house: all work on the plot and in the home qualifies.
Holiday home: the same rules, as long as you use the house yourself and do not let it commercially.
Housing cooperative flat: window cleaning and work on your own patio or balcony qualify. The association's shared grounds do not, because that land belongs to the association.
Rented flat: window cleaning and cleaning inside the flat qualify, garden work on the landlord's land does not.
Newly built house: garden work qualifies, but landscaping as part of new construction counts as ROT and has its own rules.

What counts as garden work rather than landscaping?

RUT applies to looking after a garden that already exists: cutting, weeding, pruning, felling, raking, watering and cleaning. Building something new – laying paving, building a deck, installing drainage, laying a brand new lawn from scratch – does not count as household work and qualifies for neither RUT nor, in most cases, ROT.

The line runs between keeping the garden in order and creating something new. Replanting a bed is upkeep and the labour qualifies. Rebuilding the bed with a new wall and new soil is landscaping. We always flag it in the quote when part of a job falls outside the deduction, so nothing comes as a surprise on the invoice.

How it works when you book with Service Plus

You do not have to apply for anything yourself. We ask for your personal identity number when you book, deduct the RUT amount directly on the invoice and send the application to Skatteverket once you have paid. If your cap has already been used for the year we are told by Skatteverket and invoice the difference afterwards – which is why we always ask how much you have used when the job is a large one.

The invoice shows labour, any materials and any removal separately, along with the amount deducted. If you want the invoice split between two people in the household, say so when you book and we will split it straight away.

Areas

RUT services in your municipality

We work across Greater Stockholm and deduct RUT on the invoice whichever municipality you live in.

Common questions about the RUT deduction

Does tree felling qualify for the RUT deduction?

Yes. Felling trees on the plot of your home counts as garden work and qualifies for a RUT deduction of 50 percent of the labour cost. That includes sectional felling, climbing and cutting the trunk up on site. Hauling away trunks and brushwood is transport and is not covered, which is itemised separately in the quote.

Does window cleaning qualify for the RUT deduction?

Yes, the whole job. Window cleaning qualifies in houses, terraced houses, cooperative flats and rented flats, inside and out, and also for balcony glazing, patio doors, glass railings and conservatories. It is one of the few services where no part of the job falls outside the deduction.

Does snow clearing qualify for the RUT deduction?

Yes. Clearing and de-icing the drive, paths, steps and entrance on the plot of your home qualifies, as does clearing snow off the roof of the house. Sand and salt are materials and do not count, and carting snow off the plot is transport that falls outside the deduction.

Does planting qualify for the RUT deduction on the plants?

No, only on the labour. Plants, soil, fertiliser and other materials are invoiced without a deduction, while the work of planting, digging and improving the soil qualifies for 50 percent. On a planting with many plants the overall saving therefore comes to less than half the invoice.

Can I claim the RUT deduction for garden work at a holiday home?

Yes, as long as you own or use the holiday home yourself. The same rules apply as for a permanent home, so cutting long grass, felling trees, trimming hedges and clearing the plot all qualify on the labour. If you let the house commercially, the deduction does not apply to that part.

I live in a cooperative flat – can I claim RUT for garden work?

On your own patio or balcony yes, on the association's shared grounds no, because that land belongs to the association rather than to you. Window cleaning and cleaning inside the flat always qualify. If the whole courtyard is to be looked after, the association is the customer and a contract without RUT applies.

How much RUT deduction can I use per year?

75,000 kronor per person per year. If two adults live in the household you have one cap each, and the invoice can be split so that both of you use yours. The cap covers all RUT services together, so cleaning, moving help and anything else you have bought during the year counts towards it. Your balance is shown on Mina sidor at Skatteverket.

Do I have to apply for the deduction myself?

No. Service Plus deducts the amount directly on the invoice and applies to Skatteverket for you. You give your personal identity number when you book and pay only your half of the labour cost.

What happens if my RUT cap is already used up?

Skatteverket turns down the part that exceeds the cap, and we invoice the difference afterwards. When the job is a large one we therefore ask at booking how much you have used during the year, so you know what you will pay before the work starts.

Does hauling away garden waste qualify for the RUT deduction?

No. Transport and waste handling do not count as household work, whether it is leaves, brushwood, trunks or bulky waste. Removal is therefore booked as an add-on to work that does qualify, and appears as its own line on the invoice.