As of 2025, the rules for the RUT and ROT deduction have reverted to what applied before the temporary increase at the end of 2024. This means that RUT and ROT once again share a common ceiling of SEK 75 000 per person per year, where a maximum of SEK 50,000 may be an ROT deduction. The subsidy rate for RUT services is unchanged 50 % of the labour cost, which includes babysitting and nanny services.
How the maximum amounts for ROT+RUT will be affected in 2025
In the second half of 2024, an exception applied where both RUT and ROT had separate ceilings of SEK 75,000 each, which allowed a total of SEK 150,000 in deductions. This ended at the turn of the year. Now a common ceiling applies again:
| Year | Maximum amount RED | Maximum amount of RUT | Maximum amount ROT+RUT |
|---|---|---|---|
| 2020 | SEK 50 000 | SEK 50 000 | SEK 50 000 |
| 2021 | SEK 50 000 | SEK 75 000 | SEK 75 000 |
| 2022 | SEK 50 000 | SEK 75 000 | SEK 75 000 |
| 2023 | SEK 50 000 | SEK 75 000 | SEK 75 000 |
| 2024 | SEK 75 000* | SEK 75 000 | SEK 150 000* |
| 2025 | SEK 50 000 | SEK 75 000 | SEK 75 000 |
*Temporary increase applied only from 1 July to 31 December 2024.
New with the RUT deduction in 2025
- Separate ceilings are abolished: ROT and RUT are again combined under a common maximum amount.
- No change in the subsidy rate for OTC: 50 % of the labour cost.
- ROT temporarily increased subsidy rate: 50 % (instead of 30 %) only applies to work paid between 12 May-31 Dec 2025.
- Improved e-service at the Swedish Tax Agency: From 4 April 2025, you as a customer can communicate directly in cases of RUT/ROT on My Pages.
Can I get RUT deductions for childcare?
Yes, babysitting and nanny services are still authorised RUT services in 2025. To be eligible for the deduction, you must:
- The child is highest in grade 7.
- Childcare is provided in the home or close to the home (pick-up/drop-off at school/after-school is allowed).
- The person claiming the deduction is parent or guardian with maintenance responsibilities.
- Payment is made electronically.
- The service is provided by a registered company.
Important to know about nanny RUT deductions
- The deduction is made automatically via the invoice model - you get a 50 % discount directly on the labour cost on your invoice.
- The company reports to the Swedish Tax Agencyand you can see your deductions on My Pages.
- The deduction is personal: SEK 75 000 per person. If there are two adults in the household, you can split the cost between you to utilise both of your tax allowances.
Example: A childcare centre costs SEK 80,000. If the invoice is divided into SEK 40,000 per person, both receive a tax reduction of SEK 20,000 (50 % of SEK 40,000).
Frequently asked questions
Can you get RUT deductions for pick-up and drop-off?
Yes - it is allowed as long as it is in the context of childcare, and the child is in grade 7 or below.
Can I combine RUT for childcare with other RUT services?
Absolutely! As long as you don't exceed SEK 75,000 in total RUT during the year. Common services to combine with are cleaning, moving and gardening.
Do I get an RUT deduction if the babysitter accompanies the child to activities?
Yes, as long as it involves accompanying or picking up/dropping off the child to an activity linked to the childcare (e.g. football training, swimming school or after-school activities), it is authorised by the Swedish Tax Agency.
Does the RUT deduction also apply if we have a babysitter in the evening?
Yes, it does. It does not matter what time of day the childcare takes place, as long as it takes place at home or close to home and the other conditions are met.
Do I have to use a company to get the RUT deduction?
Yes, it is. The service must be purchased from a company with F-tax. You cannot claim the RUT deduction if you use a private individual who does not run a business.
What happens if I have used up all my RUT allowance?
If you reach the ceiling of €75,000 during the year, you won't get any further deductions until the following year. Then you will pay the full price of the bill. However, you can share the cost with a partner if that person has room to spare.
Can I claim RUT deductions for a nanny living in our home?
Yes, it is possible, as long as the service fulfils the conditions set by the Swedish Tax Agency: work in the home, approved operator with F-tax, and that the child is of the right age.
Executive summary
The RUT deduction is an easy way to get financial help with childcare. You receive:
- 50 % discount on labour cost
- Includes pick-up/drop-off, basic cooking and homework help
- Easy to use - the company fixes the deduction
- Possibility to share the deduction between two adults
Do you want to know more or check your RUT utilisation? Go to the Skatteverket.se and log in to My Pages.
