Can I claim deductions on my tax return in Sweden?
Yes — most people must declare, and you can make several deductions. The income declaration must be filed by 4 May 2026 (2 May is a Saturday), and the pre-filled return can be approved digitally with BankID. You can claim a ROT deduction of 30% and a RUT deduction of 50% of the labour cost, together at most 75,000 kr per person per year (ROT alone at most 50,000 kr). The travel deduction continues in the cost-based model, with a deductible threshold of 11,000 kr. File late and you get a late fee of 1,250 kr.
📋 The rules
- Return due 4 May 2026 (extension possible to 1 June)
- ROT: 30% of the labour cost (from 1 Jan 2026)
- RUT: 50% of the labour cost
- ROT+RUT together: max 75,000 kr per person per year
- Travel deduction: threshold 11,000 kr
🔓 Exceptions
- Those with income below the declaration threshold need not declare
- Only labour cost gives ROT/RUT — never materials or travel
- Companies and limited companies have their own forms and dates
⚠️ Penalties & fines
A late return brings a late fee of 1,250 kr, plus a further 1,250 kr after 3 and after 5 months (max 3,750 kr for individuals). Undeclared income can bring a tax surcharge, often 40% of the evaded tax.
📎 Official sources
❓ Frequently asked
When is the tax return due in 2026?
By 4 May 2026, because 2 May is a Saturday. You can request an extension to 1 June.
How much are the ROT and RUT deductions?
ROT is 30% and RUT 50% of the labour cost, together at most 75,000 kr per person per year.
Can I deduct materials under ROT?
No. ROT and RUT apply only to the labour cost, never materials or travel.
What happens if I file my return late?
You get a late fee of 1,250 kr, which can repeat up to a total of 3,750 kr.
Does everyone have to declare?
No. Those with income below the declaration threshold need not file a return.
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