Childcare in your home qualifies for a 50 per cent RUT deduction on the labour cost, up to 75 000 kronor per person per year. RUT is the Swedish tax deduction for household services, taken off the invoice directly. The deduction normally applies up to and including school year seven and requires that payment is made electronically. At Happy Nanny it means from 165 kronor an hour instead of 330.
The RUT deduction is the single biggest factor in what childcare actually costs you: it halves the labour cost. But the rules have details that decide whether the deduction goes through or not, and it is easier to get wrong than you might think. Here is everything that applies in 2026.
What the RUT deduction is
RUT stands for Rengöring, Underhåll och Tvätt (cleaning, maintenance and laundry), but it covers more services than that, and childcare is one of them. You get 50 per cent of the labour cost back as a tax reduction. Material costs, travel and fees are not covered, but for childcare practically the whole cost is labour.
| Amount | |
|---|---|
| Tax reduction | 50 % of the labour cost |
| Cap per person per year | 75 000 kr |
| Cap for two adults in the household | 150 000 kr |
| Age limit, Skatteverket's practice | Up to and including school year seven |
| Payment requirement | Electronic |
How much you save
Calculated on an hourly rate of 330 kronor. The amounts in the right-hand column are what you actually pay once the deduction has been taken off the invoice.
| Hours | Before RUT | After RUT |
|---|---|---|
| One evening a week, 4 hours | 5 593 kr/month | 2 805 kr/month |
| Two afternoons, 4 hours | 11 515 kr/month | 5 775 kr/month |
| Three afternoons, 4 hours | 17 108 kr/month | 8 580 kr/month |
| Every weekday, 4 hours | 28 623 kr/month | 14 355 kr/month |
With three afternoons a week, you therefore save just over 102 000 kronor a year. That is also why the cap is worth keeping an eye on: with two adults in the household, the allowance covers roughly 455 hours of childcare a year before the deduction runs out.
The five conditions that must be met
- The work is carried out in or near your home. Childcare at home, in the garden or on the way to and from förskola (municipal preschool, from age one) qualifies. Childcare at a hotel or while travelling does not.
- The person doing the work is employed by a company approved for F-skatt (Swedish corporate tax registration), or employed directly by you with everything that entails in employer contributions.
- Payment is made electronically. Bank transfer, Swish or card. Cash disqualifies the entire deduction.
- The child is in school year seven or below. Older children normally give no deduction.
- You have tax to deduct against. The deduction is a tax reduction, not a benefit; if you have not paid enough tax during the year, you do not get the full amount.
What counts as childcare
Where the line is drawn matters more than many people think, because the wrong classification can lead Skatteverket (the Swedish Tax Agency) to refuse the deduction afterwards.
| Qualifies | Does not qualify |
|---|---|
| Supervision and play at home | Childcare at a hotel or while travelling |
| Drop-off and pick-up at förskola and school | Pure homework help as a separate assignment |
| Accompanying children to activities | Cleaning unrelated to the children |
| Cooking for the children | Childcare at a workplace or an event |
| Light homework help, max 10 % of the session | Children from school year eight |
How the deduction is handled in practice
You should not need to apply for anything. A reputable company takes RUT off the invoice directly: you pay half the amount, and the company claims the rest from Skatteverket. The only thing you need to do is check that the deduction appears on your tax return in March, under Skattereduktioner (tax reductions).
Happy Nanny Sweden AB is approved for F-skatt and registered as an employer. Those are the two formal requirements on the provider side, and you can check them with Bolagsverket (the Swedish Companies Registration Office) if you wish.
The most common misunderstanding
Many people compare an hourly rate of 330 kronor with what the teenager next door charges in cash and think the gap is huge. But after the RUT deduction the price is from 165 kronor an hour, and that includes salary, employer contributions, insurance, and someone who takes responsibility if something goes wrong.
If you pay under the table, none of that exists. No insurance if your child or the babysitter gets hurt, no sick pay or pension for the babysitter, no deduction, and a tax offence for both of you. The difference in price per hour is in practice a few tens of kronor. The difference in responsibility is total.
Childcare with Happy Nanny costs from 165 kronor an hour after the RUT deduction. We take it off the invoice directly, and you get the same nanny every time. Book a free meeting, and we will work out a quote for your hours.
Read more: How much does a nanny cost in Stockholm in 2026? · Nanny or babysitter · FAQ
Frequently asked questions about RUT and childcare
Do you get the RUT deduction for a babysitter?
Yes. Childcare in the home counts as a household service and gives a 50 per cent tax reduction on the labour cost. The cap is 75 000 kronor per person per year. If there are two adults in the household, you each have your own allowance, so 150 000 kronor together.
Up to what age does RUT apply to childcare?
Skatteverket's practice is to allow the deduction up to and including school year seven. The reasoning is that parents of children up to that age may need childcare, while young people from year eight normally do not need regular supervision after the school day.
Is homework help included in the RUT deduction?
Only light homework help in connection with the childcare, and at most ten per cent of the time per session. If the nanny spends more than that on homework help, the deduction is only given for the part that is pure childcare.
Do you have to pay electronically?
Yes. Payment must be made electronically, that is by bank transfer, Swish or card. Cash payment gives no RUT deduction at all, however correct everything else is.
Does RUT apply if the nanny comes along on a trip?
No. The deduction requires that the work is carried out in or in close connection with your home. Childcare at a hotel, at a conference or while travelling falls outside it, and full price applies there.