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Root and box deductions

Last updated: 2021-06-21

Root and box deductions mean that private individuals who purchase certain types of services may make tax deductions for parts of the labor cost.

The root deduction applies to services in the home relating to repair, maintenance, as well as rebuilding and extension, while the square deduction applies to services close to the household.

Examples of services covered by the Root deduction:

  • Build
  • El
  • Plumbing
  • Glass and tin

Examples of services covered by the Square Deduction:

  • Floating services
  • Gardening
  • Babysitting
  • Repair of white goods

The root and square deduction may amount to a maximum of SEK 50,000 per person and year. In order for the buyer to be entitled to the deduction, certain conditions must also be met, for example, that you live in the place where the root and window work is carried out.

When purchasing a service that is covered by Root and square deductions, the seller makes a deduction for the labor cost on the invoice sent to the buyer. It is then the seller who is responsible for applying for compensation from the Tax Agency. If the Swedish Tax Agency denies all or part of the compensation, the buyer must pay the difference to the seller.