Tax deductions for cleaning in Norway and Sweden

The rules differ between Norway and Sweden. In Norway, you do not receive a tax deduction when you buy cleaning from a company. In Sweden, private cleaning, including move-out cleaning, may qualify for a RUT deduction on the labour cost when the conditions are met.

Norway

When you buy cleaning from Vaskeladden or another company in Norway, you do not receive a tax deduction for the purchase.

The NOK 6,000 and NOK 60,000 limits you may have heard about apply when a private individual directly employs another private individual to work in their home. They do not apply when you buy cleaning from a company or self-employed service provider. The Norwegian Tax Administration explains the rules for paid work in the home.

Sweden

In Sweden, the RUT deduction can cover up to 50 percent of the labour cost approved by the Swedish Tax Agency, including VAT. Move-out cleaning and ordinary cleaning in the home may qualify. Only actual working time on site is included in the basis. Materials, equipment, travel and administration do not qualify and must be paid in full.

The main conditions are that:

• the work is carried out in or near a home that you use
• you are invoiced for and pay for the work
• you are at least 18 and have paid enough tax in Sweden
• the company is approved for F-tax when the agreement is made or the invoice is paid
• you provide the correct personal identity number
• you pay electronically, for example by card, Swish, payment slip or online banking. Cash payments do not qualify for RUT

ROT and RUT deductions can total up to SEK 75,000 per person per year. The amount you can actually receive depends on factors including how much tax you have paid in Sweden, which other deductions you have used, and whether the work and home meet the conditions. See the Swedish Tax Agency's complete RUT conditions.

How pricing and payment work

When a Swedish quote from Vaskeladden offers RUT, you see both the ordinary total price including VAT and a preliminary amount to pay after the RUT deduction. The deduction can be up to 50 percent of the approved labour cost. It is therefore not necessarily half of the total price if the quote includes costs that do not qualify for RUT.

Once you have selected RUT and verified your identity with BankID, we send the invoice with the preliminary RUT deduction subtracted. The amount is preliminary. BankID only verifies your identity; it does not prove that you meet the conditions or that the Swedish Tax Agency has approved the deduction. If the Swedish Tax Agency denies all or part of the deduction because you do not meet the conditions, the work does not qualify for RUT, or you do not have enough allowance left, you must pay the denied amount. We do not charge you for amounts denied because Vaskeladden filed the claim incorrectly or late.

Only after the work has been completed and your electronic payment has been received can the company request payment of the preliminary deduction from the Swedish Tax Agency. The Swedish Tax Agency pays an approved amount to the company. Your selection in the quote therefore does not mean that a request has already been submitted or approved.

How to choose RUT in a Vaskeladden quote

1. Select that you want to use the RUT deduction.
2. Enter your personal identity number and verify it with BankID.
3. Check both prices and accept the quote.

Without a verified personal identity number, the ordinary price applies. Your choice in the quote records that you want a RUT assessment. It does not confirm that a claim has been sent to or approved by the Swedish Tax Agency. The Swedish Tax Agency decides whether the deduction is approved and how much it will be.

You can see how much RUT deduction you have used on the Swedish Tax Agency's My pages.