This article is only relevant in Sweden and is a direct translation.
Here is a simple explanation of how the ROT deduction works, examples of cost savings and how it can be used when installing desiccant dehumidifiers.
The ROT deduction is a tax reduction that makes it cheaper to hire professional help for work in the home. ROT stands for Renovation, Reconstruction and Extension. The deduction applies to private individuals and means that you can deduct part of the labour cost directly on the invoice from the company performing the work. The company then applies for a refund from the Swedish Tax Agency.
When you hire an installer, you indicate that you want to use the ROT deduction. The company handles the application and you receive the deduction directly on the invoice. You do not need to apply for the deduction yourself, but it is important that you have enough room left of your ROT deduction for the year. A maximum amount of SEK 50,000 per person and year applies here.
To be able to use the ROT deduction, you need to fulfil some basic conditions - for example, that you have paid enough tax during the year and that you have not already used up your annual ROT allowance. The company carrying out the work must also fulfil certain requirements, such as being approved for F-tax.
If you want to read more details about the rules, you can find the full the conditions at the Swedish Tax Agency.
Between 12 May and 31 December 2025, the ROT deduction is temporarily increased to 50% of the labour cost. What happens after the turn of the year is not yet clear, so it may be wise to act now if you are considering installing a desiccant dehumidifier, for example.
Desiccant dehumidifiers are an effective solution for keeping moisture under control in, for example crofts, crawl spaces, cold attics and cold garages.
These spaces are risk constructions where the relative humidity often rises above the 75% limit during summer and autumn, which can lead to microbial fouling. In a crawl space, for example, moisture can penetrate the false floor, insulation and floor joists, creating a favourable environment for growth. It is therefore important to keep an eye on the moisture content in these spaces and work preventively - for example with a desiccant dehumidifier.
Since the installation of desiccant dehumidifiers counts as an ROT-eligible work, you can save money through the deduction.
Let's take a fictitious example where the installation of a desiccant dehumidifier costs SEK 14,000 in labour costs. With the temporary ROT deduction of 50%, you only pay SEK 7,000 for the labour part. The installer deducts the remaining SEK 7,000 directly from the invoice and receives a refund from the Swedish Tax Agency.
| Description of the programme | Amount (SEK) |
|---|---|
| Labour cost (installation)* | 14 000 |
| ROT deduction (50%) | – 7 000 |
| Customer's cost of labour | 7 000 |
| Material cost (not eligible for ROT) | To be added |
| Cost of machine (not eligible for ROT) | To be added |
| Final invoice | 7 000 + material + machine price |
The machine and materials such as building plastic, pipes, ducts, small parts and installation materials are not included in the deduction, but the labour cost (the installation itself) is.
*The labour cost in the table is a simplified calculation example. The actual cost may vary depending, for example, on the type of space, the complexity of the installation and the choice of installer.
Acetec AB develops and manufactures desiccant dehumidifiers - but we do not carry out the installations ourselves. We do, however, co-operate with many carefully selected installers around the country. Through our our retailer page you can quickly get in touch with an authorised partner near you who can carry out the installation.
This way you get a complete solution - with both quality-assured products from Acetec and professional installation that qualifies for ROT deductions. Here you can also read more about installation of dehumidifiers where we can help you get in touch with an authorised installer.
