Tax reductions etc

Here, ROT and RUT deductions, deducted from invoiced amounts, are specified.

If ROT or RUT work has been received as a benefit from an employer, select Yes. Then specify the received amount according to statement in the dedicated field.

If the basis is to be adjusted upwards or downwards, it is done here.

If you install green technology, you can get a tax reduction for the cost of labor and materials. It works in a similar way as with ROT/RUT. You will receive the deduction directly on the invoice from the company that performs the installation (the contractor).

Tax reduction for green technologies is given for:

1. Installation of a grid-connected solar cell system. A tax reduction is given at 20% of the cost of labour and materials.
2. Installation of systems for storing privately produced electricity A tax reduction is given at 50% of the cost of labour and materials.
3. Installation of charging points for electric vehicles A tax reduction is given at 50% of the cost of labour and materials.

The installation must supply electricity to the property in question and must take place in your or your parent's household, and must relate to

• a small house or apartment owned by the person requesting the tax reduction.
• a condominium apartment owned by the person requesting the tax reduction.
• a building under construction which is owned by the person claiming the tax reduction and which, when constructed, will be a detached house or an owner-occupied apartment.

The earned income tax credit is calculated based on the amount specified in the Salary, benefits etc field in the section Salary, renumerations, pension etc.

To correct an incorrect amount, click on the menu icon that appears when you hover over the field.

The basis is the same as the amount specified in the Earnings-related sickness benefit and activity compensation field in the Salary, renumerations, pension etc section. To correct an incorrect amount, click on the menu icon that appears when you hover over the field.

From income year 2021, you who have a taxable earned income of more than 40 000 SEK can receive a tax reduction of up to SEK 1 500 SEK. The tax reduction applies to all your income, including income such as pension, parental benefit and income from business activities, but not on income from capital.

Old-age pensioners can get the property fee limited to 4 percent of their income. Specify the reduction that the person is entitled to.

Here, the number of days with maritime income (short sea and long-haul shipping) are specified. Tax reductions of SEK 9,000 per year for short sea shipping, and SEK 14,000 per year for long-haul shipping are allowed. The tax reduction is 1/365 of the aforementioned amounts for each day with maritime income.

A tax reduction of 25% of the basis is allowed for gifts that amount to at least 2000 SEK per year. However, the reduction is limited to a maximum of SEK 1,500 per year. The maximum basis is thus SEK 6,000.

The specified amount, within a range of SEK 2,000 to SEK 6,000, is transferred to field 4.4 on the INK1 tax form.

Micro-producers who feed their excess electricity back to the grid are entitled to a tax reduction for this.

Enter the number of kilowatt hours that have been fed back to the grid in the field. The tax reduction amounts to SEK 0.75 per kilowatt hour. However, no reduction is allowed for more than 30,000 kilowatt hours, which gives a maximum tax reduction of 18 000 SEK (0.60 * 30,000 = 18,000).

The specified amount is transferred to field 4.3 on the INK1 tax form.

If you are a member of an unemployment insurance fund (a-kassa), you can receive a tax reduction of 25 percent of the fee you paid to the unemployment insurance fund. The rules apply to fees you have paid after 30 June 2022.

The unemployment insurance fund must provide information to Skatteverket about how much you have paid in fees during the year. The amount will be printed on your income tax return.

Fees for a foreign unemployment insurance fund also give the right to a tax reduction, but then you must provide information about the basis for the tax reduction in the income tax return.

If the person has had income from abroad during the year and has paid foreign tax on this income, settlement of foreign tax can be requested. Foreign income must be specified in the usual way in the Swedish tax calculation.

Specify amount to be offset in the field. Remember to mark the check box for settlement of foreign tax under Income from abroad in the Other information section.

Tax reduction for equipment investments that take place in 2021 is a temporary tax reduction. In order to be entitled to the reduction, there is a requirement for holding time for the inventory and there must be tax against which the reduction can be calculated.

You must apply for the tax reduction yourself in the income tax return, and you do so in the income tax return submitted in 2023 (income year 2022).

All natural and legal persons who have income from business activities are entitled to the tax reduction, for example limited companies or you who conduct individual business activities.