ROT Tax Deduction 2026: Complete Guide for Contractors
OFFIX-teamet · 7 min read
What is the ROT Tax Deduction?
ROT (Renovation, Reconstruction, Extension) is a Swedish tax deduction that makes it cheaper for homeowners to hire contractors. As a contractor, understanding ROT is crucial – it can be the difference between winning and losing a job.
ROT Deduction Rules 2026
- Maximum amount: SEK 50,000 per person per year
- Deduction: 30% of labor costs
- Applies to: Repair, maintenance, renovation and extension of homes
- Requirement: The home must be older than 5 years
- Payment: The customer pays only 70% of labor costs – you claim the rest from the tax authority
Which work qualifies?
- Construction & renovation – kitchens, bathrooms, facades, roofs
- Electrical & plumbing – installations, piping, heat pumps
- Painting & wallpapering – interior and exterior
- Flooring – all types
- Masonry & tiling
- Carpentry – decks, fences, custom woodwork
How OFFIX Handles ROT Automatically
With OFFIX, you don't need to worry about calculations:
1. Describe the job by voice – "Bathroom renovation, demolition and tiling, three days"
2. OFFIX automatically separates material and labor costs
3. ROT is calculated instantly in the quote
4. Professional quote is sent with ROT clearly displayed
5. Invoice in the correct format – ready for the tax authority
Summary
The ROT deduction is a powerful tool for contractors. It makes your services 30% cheaper for customers and can be decisive in winning bids. With OFFIX, everything is handled automatically.