Temporary increase in ROT deduction

On 15 April 2025, the Swedish government submitted its Spring Budget with amendments to the Budget Bill for 2025. Several separate proposed amendments have already been put forward, including a temporary increase of the subsidy rate for the so-called ROT deduction, from 30% to 50% for renovation expenses paid between 12 May 2025 and 31 December 2025. The annual cap of SEK 50,000 per person remains unchanged. The measure is intended to stimulate the construction industry and support small and medium-sized construction companies.

Although no other tax-related proposals were included in the amendments to the Budget Bill for 2025, several tax proposals have already been circulated for consultation – or are expected to be sent to the Legislative Committee – in preparation for the 2026 Budget Bill.