Sweden: Plan to temporarily increase tax support for construction industry

A proposal to raise the Reparation, Ombyggnad, Tillbyggnad deduction subsidy rate from 30% to 50% for the construction sector. 

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July 9, 2025

Sweden in April 2025 approved a Ministry of Finance proposal to raise the ROT (Reparation, Ombyggnad, Tillbyggnad) deduction subsidy rate from 30% to 50% for the construction sector.

The corresponding bill has been presented to parliament for review, with the amendments set to take effect on May 12, 2025. This temporary measure is designed to address the economic challenges faced by the construction industry since 2023.


For more information, contact a KPMG tax professional in Sweden:

Johannes Bangum | johannes.terjeson.bangum@kpmg.se

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