RUT tax deduction for nanny services explained

RUT-avdrag is one of the best things about Sweden for working parents. It cuts the cost of nanny services in half. But if you've never heard the term, it can feel like one more piece of Swedish bureaucracy to decode.

It isn't. Here's how it works, who qualifies, and what it means for your family's nanny costs.

What RUT-avdrag is

RUT stands for Rengöring, Underhåll och Tvätt (cleaning, maintenance, and laundry), but the deduction covers far more than the name suggests. It's a 50% tax reduction on household services, including childcare in your home.

The Swedish government introduced RUT in 2007 to make domestic services more accessible and reduce informal employment. In practice, it means you pay half the labour cost for qualifying services. The state covers the other half by paying it directly to the service provider.

Childcare — barnpassning — is one of the most commonly used RUT categories. If a nanny cares for your children in or near your home, the hours qualify.

Who qualifies

The requirements are straightforward:

• You have a personnummer or samordningsnummer. This is the Swedish personal identity number or coordination number.
• You pay Swedish income tax. RUT is a tax reduction, so you need tax liability to reduce. If you're employed in Sweden, you almost certainly qualify.
• The children are in grade 7 (årskurs 7) or below and live with you (folkbokförda at your address) or are with you during your custody time.
• The care happens in or near your home. Nanny care at your home, in your garden, school pick-ups, and walks in the neighbourhood all count. Care at the nanny's own home does not.
• The provider has F-skatt. The company performing the service must be registered for F-skatt (business tax) with Skatteverket. This applies to companies like Nanny.nu — not private individuals you hire directly.

If you're an expat employed in Sweden with a personnummer, you meet the criteria. The deduction isn't limited to Swedish citizens.

How it works in practice

When you use a provider registered for RUT — like Nanny.nu — the deduction happens automatically. You don't fill in forms or contact Skatteverket.

Here's the flow:

1. Your provider invoices you for the full service.
2. The provider applies the RUT deduction, so you only pay 50% of the labour cost.
3. The provider claims the remaining 50% directly from Skatteverket.
4. The deduction appears on your annual tax statement (you can check it on Mina sidor at Skatteverket).

No paperwork on your end. The price you see on your invoice is the price you pay.

If you hire a nanny privately (as a direct employer), RUT does not apply. You'd instead need to handle arbetsgivardeklaration (employer tax reporting) and pay arbetsgivaravgifter (employer contributions) yourself. This is one of the strongest practical reasons to use a structured provider rather than hiring independently.

A concrete example

A nanny through Nanny.nu at 398 SEK per hour before RUT becomes 199 SEK per hour after the deduction.

If your family uses 20 hours of nanny care per month:

• Before RUT: 20 × 398 = 7,960 SEK per month
• After RUT: 20 × 199 = 3,980 SEK per month
• Annual saving: 47,760 SEK

That's nearly 48,000 SEK back in your household budget each year — money that would otherwise go to a cost many families assume they can't afford.

For a detailed look at how nanny pricing works, see our guide to nanny costs in Sweden.

What qualifies for RUT

Not every service on an invoice qualifies. The distinction matters:

Covered by RUT

• Childcare in your home (day, evening, night, weekend)
• Pick-up and drop-off at förskola or school
• Activities with your child in the home's immediate area (walks, playground visits)
• Homework help for school-age children at home
• Care for a sick child in the home

Not covered by RUT

• Private förskola or dagmamma fees (regulated separately)
• Childcare entirely outside your home with no connection to it
• Lessons and courses (piano, swimming, tutoring beyond homework help)
• Material costs (food, nappies, supplies)
• Travel and administrative fees

When you work with Nanny.nu, only qualifying labour costs are included in the RUT calculation. We separate these clearly on every invoice.

The annual cap

The RUT deduction is capped at 75,000 SEK per person per year. Since it's a 50% deduction, this means you can purchase up to 150,000 SEK in household services and pay only half.

If two adults share a household, each person has their own 75,000 SEK cap — giving you up to 150,000 SEK in combined deductions per year.

One detail worth knowing: RUT and ROT (the renovation deduction) share the same 75,000 SEK cap. If you've already used ROT-avdrag for a home renovation this year, it reduces the amount available for RUT.

For the latest official rules, see Skatteverket's page on RUT-avdrag.

How Nanny.nu handles RUT

All prices shown on Nanny.nu are displayed after the RUT deduction. The price you see is the price you pay.

When you start working with us, your barnvaktsspecialist (nanny specialist) confirms your RUT eligibility as part of the onboarding. From there, every invoice reflects the deducted price automatically. You don't need to track caps or file claims — we handle the administration with Skatteverket on your behalf.

If you're ready to explore what nanny care would look like for your family, tell us about your situation. Your specialist will walk you through the numbers, including exactly how RUT applies to your arrangement.