{"id":3481,"date":"2025-04-23T12:41:12","date_gmt":"2025-04-23T12:41:12","guid":{"rendered":"https:\/\/heykiddo.se\/?page_id=3481"},"modified":"2025-04-23T12:41:12","modified_gmt":"2025-04-23T12:41:12","slug":"childcare-box-deduction","status":"publish","type":"page","link":"https:\/\/heykiddo.se\/en\/barnpassning-rutavdrag\/","title":{"rendered":"Childcare tax credit 2025 - Everything you need to know"},"content":{"rendered":"

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<\/strong>, where a maximum of SEK 50,000 may be an ROT deduction<\/strong>. The subsidy rate for RUT services is unchanged 50 % of the labour cost<\/strong>, which includes babysitting and nanny services.<\/p>\n

How the maximum amounts for ROT+RUT will be affected in 2025<\/h2>\n

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:<\/p>\n\n\n\n\n\n\n\n\n\n\n
Year<\/th>\nMaximum amount RED<\/th>\nMaximum amount of RUT<\/th>\nMaximum amount ROT+RUT<\/th>\n<\/tr>\n<\/thead>\n
2020<\/td>\nSEK 50 000<\/td>\nSEK 50 000<\/td>\nSEK 50 000<\/td>\n<\/tr>\n
2021<\/td>\nSEK 50 000<\/td>\nSEK 75 000<\/td>\nSEK 75 000<\/td>\n<\/tr>\n
2022<\/td>\nSEK 50 000<\/td>\nSEK 75 000<\/td>\nSEK 75 000<\/td>\n<\/tr>\n
2023<\/td>\nSEK 50 000<\/td>\nSEK 75 000<\/td>\nSEK 75 000<\/td>\n<\/tr>\n
2024<\/td>\nSEK 75 000*<\/td>\nSEK 75 000<\/td>\nSEK 150 000*<\/td>\n<\/tr>\n
2025<\/td>\nSEK 50 000<\/td>\nSEK 75 000<\/td>\nSEK 75 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*Temporary increase applied only from 1 July to 31 December 2024.<\/em><\/p>\n

New with the RUT deduction in 2025<\/h2>\n