RUT tax deduction for moving and move-out cleaning: what gives deduction?
You get the RUT tax deduction for the removal company's work when your household belongings are moved between your homes or to and from storage: packing, loading, unloading, carrying and dismantling furniture. The deduction is at most half of the labour cost and is taken off directly on the invoice. The removal van, fuel, boxes and storage rent give no deduction. The cap is 75,000 kronor per person and year for ROT and RUT together.
By the editors, Flytthandboken. Updated .
Qualifies and does not qualify for the RUT tax deduction
Qualifies for the RUT tax deduction
- Moving household belongings between your homes
- Moving between apartments in the same building
- Moving to and from storage
- Packing and unpacking
- Loading and unloading
- Dismantling and reassembling furniture that cannot be moved whole
Does not qualify for the RUT tax deduction
- Removal van and fuel
- Moving boxes
- Storage rent
- Travel between the company's premises and your home
- Transport by air or sea
- Moving from a furniture retailer
Source: Skatteverket (the Swedish Tax Agency): Does the work qualify for the RUT tax deduction?, checked October 2026.
What does the RUT tax deduction for moving include?
The work of moving household belongings between your homes, between apartments in the same building and to and from storage. This covers packing and unpacking, loading and unloading, and dismantling and reassembling furniture that cannot be moved whole.
Source: Skatteverket: Ger arbetet rätt till rutavdrag?.
What is not included?
The removal van, fuel, moving boxes and storage rent. Nor the company's travel between its premises and your home, transport by air or sea, or moving from a furniture retailer.
Source: Skatteverket: Ger arbetet rätt till rutavdrag?.
How much RUT tax deduction do you get?
At most 50 per cent of the labour cost including VAT. The cap is 75,000 kronor per person and year for ROT and RUT together, of which at most 50,000 kronor is ROT. Work it out for your quote on the page how much does a removal company cost.
Source: Skatteverket: Så fungerar rutavdraget.
Who can get RUT tax deduction? Pensioners and others
You must have turned 18 years old by the end of the year and be resident in Sweden and pay tax here. The same requirements apply to pensioners. The deduction is a tax reduction and depends on how much tax you have paid during the year, so those who pay little tax, for example with a low pension, may get less deduction than the invoice shows. Then you have to pay the difference.
Source: Skatteverket: Så fungerar rutavdraget.
Rot and RUT: how do the deductions relate?
Rot applies to repair, renovation and extension, RUT applies to household services such as moving, cleaning and gardening. The ceiling is shared: a maximum of 75,000 kronor per person and year for rot and RUT together 2026, and of this, a maximum of 50,000 kronor may be rot deduction. If you have already used rot during the year, it reduces the space for RUT when you move.
Source: Skatteverket: Så fungerar rutavdraget.
Can I get a RUT tax deduction in a tenant-owned apartment or rental apartment?
Yes. The work must be done in or near a home that you live in or use as a holiday home, and it applies equally to tenant-owned apartments, rental apartments and villas. It also applies to a parent's home if you are the one paying, and homes within the EU, EEA or in Switzerland. Common areas in apartment buildings, such as the laundry room or stairwell, do not give a deduction.
Source: Skatteverket: Så fungerar rutavdraget.
Does the RUT tax deduction apply to cleaning and move-out cleaning?
Yes. Skatteverket considers simpler cleaning as RUT work, for example vacuuming, dusting, washing dishes and polishing windows, and specifically mentions cleaning for someone who is moving in or out. Cleaning after a construction project, on the other hand, does not give a RUT tax deduction. Move-out cleaning is counted towards the same limit as the move. What move-out cleaning costs after the deduction can be seen in the step about move-out cleaning. Read more about move-out cleaning in Gothenburg.
Gardening is also RUT, such as cutting grass and hedges, raking leaves, felling and pruning trees and collecting garden waste for disposal.
Source: Skatteverket: List of RUT services.
Can an estate of a deceased person get a RUT tax deduction?
Only for services that were performed before the death, according to Skatteverket. Moving, emptying and cleaning that are done after the death do not give the estate of a deceased person a RUT tax deduction. What you need to do with the home, mail and agreements is stated in the guide to estate of a deceased person and moving.
Source: Skatteverket: Så fungerar rutavdraget.
How do I get the deduction from Skatteverket?
The company takes it off directly on the invoice, so you pay the rest. The company then applies for payment from Skatteverket, by 31 January the year after you paid. The company must have F-tax, and this must be stated on the invoice.
Source: Skatteverket: Så fungerar rutavdraget.
Common questions
Does the RUT tax deduction apply to removal help?
Yes. Skatteverket counts removal services as RUT work, even though they are rarely done by the residents themselves.
Does the RUT tax deduction apply if I move into storage?
Yes, for the transport to and from the storage. The storage rent gives no deduction.
Can two people share the deduction?
Yes. The invoice must show how much deduction each person gets, according to Skatteverket.
Does the RUT tax deduction apply to a move abroad?
The home must be in the EU, the EEA or Switzerland, according to Skatteverket.
Who can receive RUT deductions for relocation assistance?
The person who has turned 18 by the end of the year, is resident in Sweden and pays tax here. The deduction is a tax reduction, so the person who pays little tax may get less in deduction than the invoice shows and then has to pay the difference.
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