A-tax

Paid by someone who pays remuneration for labour to a natural or legal person not holding F-tax. Thus A-tax is paid for a natural or legal person who has taxable earned income.

F-tax

Paid by a natural or legal person who engages in business activity.

Value added tax (VAT)

Paid by natural or legal persons selling goods or services which are subject to VAT in Sweden. VAT in Sweden is referred to as "moms".

VAT

Employer contribution

Paid by the party who pays for the work in the form of cash or other benefits.

Personal contributions

Paid by a sole trader or partner in a trading partnership, i.e. a natural person with income from active business activity. Personal contributions are included in your F-tax.

Special payroll tax

Paid by a natural person with income from passive business activity.

ROT and RUT work

If you are hired to do ROT (repairs, conversion, etc.) or RUT (cleaning, maintenance etc.) your customer may get a tax reduction. ROT or RUT are deductions for the labour cost, costs for material do not qualify for these tax deductions. 

ROT and RUT deductions are added together. The combined maximum allowance is SEK 75,000 per person per year, but ROT deductions may not exceed SEK 50,000 per year. If you have more than one property, your annual ROT deduction allowance does not increase. In other words, you can only claim SEK 50,000 in total – not per property. However, because the maximum deduction amount is per person and not per property, it is possible for several people to share the cost of work and each claim ROT or RUT deductions for the same property. Please note that the total ROT deduction cannot exceed 30% of labour costs, and the total RUT deduction cannot exceed 50% of labour costs.

ROT and RUT work at the Swedish Tax Agency