Closepact
Tools · ROT and RUT

Work out the ROT or RUT deduction on the invoice

For the company writing the invoice: how much of the work carries the deduction, what the customer pays, what you request from Skatteverket and by when. Materials and travel never carry it.

The invoice

Deduction

The payment date decides the rate, the year and the deadline.

Only time worked at the customer’s. Not travel.

Consumables too, such as cleaning products.

Travel, travel time, call-out, moving van, fees.

Buyers sharing the deduction

What the buyer knows, for instance from Skatteverket’s e-service. Leave 0 if unknown.

Result

Rate
50 %
Invoice total
10 000 kr
Deduction on the invoice
−5 000 kr
Customer pays
5 000 kr
You request from Skatteverket
5 000 kr
Request by

In Closepact the deduction on the invoice follows the line type, so materials and travel never carry it. The annual cap is not applied on the invoice, because the system cannot see what other companies have claimed for the same person — here you can work with what the customer has told you.

Try Invoicing free for 14 daysHow Closepact builds the payment request

The rules the calculator uses

  • ROT is 30 per cent and RUT 50 per cent of the labour cost including VAT. For finished work the customer paid for between 12 May and 31 December 2025, ROT was 50 per cent for a time.
  • The cap is 75 000 kr per person and year for ROT and RUT together, of which ROT may be at most 50 000 kr. Two buyers sharing an invoice each have a cap of their own.
  • Materials, equipment, travel, travel time and the moving van never carry a deduction. Keep them apart from the labour on the invoice.
  • The customer must pay electronically — not in cash, by cheque or gift card — and turn 18 by the end of the year. The deduction cannot exceed the tax the buyer pays.
  • The request must reach Skatteverket by 31 January the year after the customer paid.

Three worked examples

Worked out by the same function as the calculator above.

  1. RUT held by the cap: the buyer has used 60 000 kr of RUT this year

    Labour
    40 000 kr
    Materials
    1 250 kr
    Already used
    0 kr ROT, 60 000 kr RUT
    RUT 50 %, before the cap
    20 000 kr
    Deduction
    15 000 kr
    Customer pays
    26 250 kr

    Held by the 75 000 kr cap for ROT and RUT together.

  2. ROT at 30 per cent: the bathroom from our customers page, paid in 2026

    Labour
    25 000 kr
    Materials
    15 000 kr
    Already used
    0 kr ROT, 0 kr RUT
    ROT 30 %, before the cap
    7 500 kr
    Deduction
    7 500 kr
    Customer pays
    32 500 kr

    Within the cap.

  3. ROT and RUT over 75 000 kr: 30 000 kr of RUT already used

    Labour
    200 000 kr
    Materials
    80 000 kr
    Already used
    0 kr ROT, 30 000 kr RUT
    ROT 30 %, before the cap
    60 000 kr
    Deduction
    45 000 kr
    Customer pays
    235 000 kr

    Held by the 75 000 kr cap for ROT and RUT together.

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