Planning to upgrade your fuse box, install three-phase power, add Plejd smart lighting, or rewire during a home renovation? You can lower your electrician labor costs by 30% through the Swedish ROT tax deduction.

The ROT deduction (Repair, Rebuilding, Extension) is a government tax incentive designed to make professional, licensed contractor services affordable for private homeowners. Here is how the rules work and what savings you can expect.

What Is the ROT Deduction for Electrical Work?

When you hire Smista Elinstallation for licensed electrical services in your private residence, 30% of total labor costs are deducted directly from your final invoice.

Key parameters:

30% on labor costs: The subsidy applies exclusively to billable electrician hours.
Maximum allowance: Up to 50,000 SEK per person per calendar year. Two co-owners can combine up to 100,000 SEK in tax deductions each year.
Materials and travel excluded: Hardware, cables, distribution boxes, and travel fees are billed at standard prices.
Eligible properties: The work must take place in a private home you own and occupy (house, townhouse, condominium, or tenant-owned apartment).

Calculation Example: Fuse Box Replacement With ROT

Here is a typical cost breakdown for upgrading an old ceramic fuse panel to a modern enclosure with miniature circuit breakers (MCBs) and dual RCDs in Stockholm:

Item	Cost Before Deduction	Price After ROT (30%)
Electrician labor (approx. 6 hours incl. testing)	5,400 SEK	3,780 SEK (-1,620 SEK)
Materials (consumer unit, MCBs, RCDs, busbars)	4,800 SEK	4,800 SEK
Call-out fee and service vehicle	650 SEK	650 SEK
Total to Pay on Invoice	10,850 SEK	9,230 SEK

You save 1,620 SEK directly on your invoice and only pay the net balance.

Which Electrical Services Qualify for ROT?

Most maintenance and installation projects in existing private residences qualify:

Upgrading consumer units: Replacing old ceramic fuse boxes with modern circuit breakers and surge protection.
Installing three-phase power: Upgrading single-phase service lines to meet modern power demands.
Rewiring during renovations: Replacing legacy cables and installing protective conduit.
Installing residual current devices (RCDs): Adding safety breakers to protect against fire and electric shock.
Smart home lighting and Plejd: Installing in-wall wireless dimmers and recessed downlights.
Network and data cabling: Pulling Cat6 cabling through walls and fitting RJ45 wall plates.

What Does Not Qualify for ROT?

The Swedish Tax Agency does not permit ROT deductions for:

Newly constructed properties: Homes under five years old (from completion year) cannot claim ROT on extension or alteration work.
Diagnostic troubleshooting alone: Troubleshooting is only eligible if it leads directly to immediate repair work during the same service call.
Freestanding appliances: Servicing standalone refrigerators, dishwashers, or laundry machines is excluded.
Hardware and supplies: Materials, consumables, and cables are never deductible.

How the Deduction Is Administered

You do not need to contact the Swedish Tax Agency. Smista Elinstallation manages the administrative filing for you:

When booking, provide your Swedish personal identification number (personnummer) and property designation (fastighetsbeteckning or BRF apartment ID).
We verify your preliminary allowance and apply the 30% labor deduction directly to your invoice.
You pay the net amount.
We submit the claim to Skatteverket, which disburses the remaining balance to us.

Frequently Asked Questions About ROT for Electricians

Can I get ROT deductions for troubleshooting?

Yes, but only if the troubleshooting directly leads to repairs carried out during the same visit. If an inspection report alone is generated, ROT is not allowed.

What is the difference between ROT and Green Tech?

ROT provides a 30% reduction on labor for standard electrical work. Green Tech provides a 50% deduction on both labor and hardware when installing EV charging stations or solar battery storage.

Want a Transparent Quote With ROT Deduction in Stockholm?

Smista Elinstallation is a licensed contractor registered with Elsäkerhetsverket. We ensure your ROT deduction is handled smoothly and accurately.