Use your ROT deduction to install a pellet boiler

The benefits of a pellet boiler are many. In the long run, it is a heat source that can help reduce energy costs and contribute to more sustainable energy consumption. It is also appreciated by many because a pellet boiler is easy to maintain. However, the actual installation of the pellet boiler may require a certain budget allocation. But, don't forget that you can use the ROT deduction to deduct part of the cost of the installation itself!

The ROT deduction - temporarily increased in 2025

The ROT deduction is a tax reduction that allows you to deduct part of the cost of work carried out on or in homes and properties that you own. The ROT deduction is personal and is normally SEK 50,000 per person per year.

From May 12 to December 31, 2025, a temporary increased ROT deduction applies. During this period, you can deduct a full 50% of the cost of the work, compared to the regular deduction of 30%. This means a greater opportunity to reduce the cost of, for example, installing a pellet boiler.

This means that during the period from May 12 to December 31, 2025, you can get a deduction of half the labor cost directly on the invoice. As before, an annual ceiling of SEK 50,000 per person applies. When 2025 turns into 2026, the amount you applied for will be reset and a new amount will apply for that year.

Note that those who apply for the ROT deduction must own the home or property where the work is carried out. For example, if you and a partner want to apply for ROT deductions, both must be listed as owners. In other words, it is not enough to be registered at the address.

The ROT deduction applies to the installation of pellet boilers

You can calculate in a few different ways. A common method is to make a standard calculation if the company has carried out a turnkey contract at a fixed price. The standard calculation is used to distinguish costs for materials, machinery and other expenses. The ROT deduction only covers the actual labor cost, nothing else.

With the regular ROT deduction, 24% of the total cost is first calculated on the invoice and then 30% of that sum. During the period of the temporary increased ROT deduction (May 12 - December 31, 2025), 50% of the cost of the work is charged instead.

Example: If you pay a total of SEK 20,000 for a turnkey contract, 24% of the sum will be SEK 4,800 (standard estimated labor cost). Instead of a 30% deduction, you will receive a 50% deduction on the labor cost during the temporary period. This means that the deduction will be SEK 2,400 instead of SEK 1,440.

The company carrying out the work can also choose to submit detailed documentation to the Swedish Tax Agency that reports exact costs. This avoids the need to use a standard calculation. For example, if the company reports that the labor cost is SEK 5,000, your deduction will be SEK 2,500 during the period with a 50% deduction - compared to SEK 1,500 with a regular 30% deduction.

Double-check what applies to you and the ROT deduction

Before you get started, it is important that you double-check that you can get the ROT deduction and how much the deduction will be. Remember that the deduction is provisional until the Swedish Tax Agency has assessed that you are entitled to it.

This means that you receive the deduction directly on the invoice from the company performing the work. The company then submits an application to the Tax Agency to have the amount paid out. If it later turns out that you are not entitled to the ROT deduction, you must pay the amount back to the Swedish Tax Agency.

Things that can affect the ROT deduction include your income during the year, holdings of funds and shares, and whether you have already applied for ROT deductions earlier in the year. You can read more in detail on the Swedish Tax Agency's website. You can also call them for specific questions.

Read on and see if you can reduce your costs with the help of energy grants for small houses here.

Affordable packages with high-quality pellet boilers

At ULMA, you will find several variants of affordable package deals that include everything you need to install a pellet boiler. In addition to pellet boilers, you will also find pellet stoves, wood stoves and hot air boilers. Regardless of which products you choose, you can rest assured that our Swedish-made products are of high quality, efficient and reliable.

You are very welcome to contact us if you have any questions about installing pellet boilers. We have extensive experience and are happy to answer your questions!