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Vad är rotavdrag?

Reparation och underhåll samt om- och tillbyggnad räknas som rotarbeten och ger rätt till rotavdrag, om det utförs i eller i nära anslutning till en bostad som du äger och som du bor i. Bostaden kan också vara en fritidsbostad, eller en bostad som du äger men som dina föräldrar bor i.


Du får däremot inte rotavdrag för att bygga ett helt nytt hus och inte heller för om- och tillbyggnad av nybyggda hus. Med nybyggt hus avses ett småhus som är befriat från fastighetsavgift, det vill säga de fem första åren.


Skattereduktion för rotarbeten medges med halva arbetskostnaden men sammanlagt högst 50 000 kronor per person och år. Det är utföraren, alltså vi som entreprenör, som ansöker om ditt preliminära rotavdrag och begär utbetalning från Skatteverket. Din slutliga skattereduktion fastställs i samband med att din inkomstdeklaration godkänns.


Mer information hittar du på Skatteverkets hemsida.



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