The Parliament decided about the stated below new rules for ROT- and RUT- deductions will enter into force on the 1st of January 2016.
ROT deductions.
- The buyer can deduct 30 percent of the total labour cost, a maximum of 50 000 SEK, regardless of the buyer’s age.
- In order to use of the maximum tax deduction for ROT- work, the labour cost must come to at least 166 667 SEK.
RUT deductions.
- Buyers, who have not reached the age of 65 can receive a maximum of 25 000 SEK in RUT deductions.
- Buyers, who have reached the age 65 can receive a maximum of 50 000 SEK in RUT deductions.
- RUT deductions for cleaning work can be approved only for single cleaning work, another cleaning work together with a transportation cleaning.
- RUT- deductions are not approved for cooking.
Important to remember!
Invoicing and payment must be completed in 2015 for previous rules to apply. If the payment for ROT or RUT work is made on the 1st of January 2016 or later, so, applies the new, lower tax reduction for ROT-work and the low limit for maximum RUT-work, regardless of whether the work was done in 2015.
Have you already started to create housework – invoices, where you expect payment in 2016, so, you have to manually enter a tax reduction that complies with the new rules.
