RUT Deduction on Tree Removal 2026
The RUT deduction is probably the single biggest reason that a serious tree removal costs half what many people expect. Since 50% of the labor cost is applied directly on the invoice, the actual price tag often becomes more manageable than calculated.
But what is included in RUT for tree removal? Where is the line? And how do you use the cap to maximum effect? Here is the breakdown we use ourselves when reviewing quotes with customers in Skåne.
Short answer: yes, tree removal is RUT-eligible
Since 2021, tree removal has been covered by the RUT deduction in the same way as other garden care. The 2026 rules are:
- 50% off labor cost, directly on the invoice
- Max 75,000 SEK per person per year (150,000 per couple/cohabiting)
- Private lot (not commercial property or rental)
- F-tax registered company (we have it)
- Skatteverket files automatically, you do nothing
What is included in RUT for tree removal
The entire physical work on your lot:
The felling itself
- Ground felling (traditional directional technique on open ground)
- Sectional felling (breaking into sections from above when the tree cannot fall whole)
- Climbing felling (climbing in harness and rope technique when a platform cannot reach)
- Platform felling (work from a mobile work platform)
Safety work
- Rigging with rope and blocks
- Cordoning the area
- Protection against neighbour, gutters, roof tiles
Aftermath
- Bucking the trunk to preferred firewood length
- Chipping branches on site
- Haul-away of timber and chips from your lot (when part of the work)
- Stump grinding (per Skatteverket's practice)
- Cleanup of the lot after the work
Marklov application
We apply for marklov on your behalf if the municipality requires it (free add-on with our work). The application fee to the municipality is not included in RUT, but the work of applying is.
What is not included in RUT
Planting a new tree
Planting a new tree to replace the felled one is not RUT-eligible at all. It counts as landscaping work, not maintenance. Material cost (the tree itself, soil, fertiliser) is never RUT.
Material cost in the quote
If the quote contains material cost (rare in tree work), it is not included in RUT. Only labor time and service.
Transport not part of the work
If you order separate haul-away of already felled timber as "transport to the dump", it counts as transport service, not garden care. Solution: keep the felling and haul-away as one job, and everything is covered by RUT.
Consultation, valuation, legal assessment
If we help you with a legal assessment of marklov issues without also performing work, it is not RUT-eligible. If done as part of a quote and job, it is.
How RUT is calculated
The RUT discount is applied directly on the invoice: the labor cost is halved and you only pay 50% of the labor cost. Skatteverket pays the remaining 50% directly to the company. You do not have to apply for anything, fill in anything, wait for any payout.
For example: for a sectional felling of a medium-sized ash next to a villa, you pay half the labor cost on the invoice. The same applies to stump grinding, haul-away and all other RUT-eligible work included in the quote.
How to use the cap to maximum effect
75,000 SEK RUT per person per year (150,000 per couple) goes a long way, but for larger projects it can be limiting. Two strategies:
Spread across the year-end
Large projects can be split. Fell a tree in November 2026 (using 2026's cap), the next in January 2027 (using 2027's cap). We plan it gladly with you.
Spread between partners
If you and your partner are cohabiting or married, you have 150,000 SEK in combined RUT cap. The invoice can be issued to one of you. Skatteverket has specific rules on how the cap is split, we help with this.
Combine with other garden care
The RUT cap applies to all garden service combined. If you use part of the cap on lawn mowing during the season, the remainder is available for tree work. We have overview of your RUT usage and can warn when you approach the cap.
Common misconceptions
"Only summer work is RUT-eligible"
Wrong. RUT applies year-round. Stump grinding in January is just as RUT-eligible as lawn mowing in July.
"Large trees are not RUT-eligible"
Wrong. The size of the tree is irrelevant for RUT. A 25 m mature oak is just as eligible as a 3 m bush tree.
"The company has to apply for RUT"
We do. The whole handling is managed by us toward Skatteverket. You only need to approve the quote.
"RUT counts against ROT"
Wrong. RUT (cleaning, garden, care) and ROT (renovation, conversion) have separate caps, 75,000 SEK each per person per year.
RUT register, check your own use
You can at any time check your own RUT usage via Skatteverket's e-service on skatteverket.se. Log in with BankID and see how much of the cap is used during the year.
We do not have direct insight into your total usage (it is confidential), but we see the RUT work we have done for you.
Book inspection for a fixed-price quote
Call +46 73 949 06 24 or write via the contact page. We come out, measure, provide a fixed-price quote with the RUT discount calculated directly, and explain what is included and what is not. Read more about our tree removal service, what tree removal costs in 2026 or the RUT page.
