Supplementary budget for 2025 – Temporarily increased subsidy rate for the rotavdrag
Extra amending budget for 2025: temporarily raised subsidy rate for the ROT renovation tax credit
What's at stake: The increase makes it cheaper for house and tenant-owner apartment owners to order repairs and refurbishment, and is intended to give construction firms orders and preserve jobs during a weak building market. It also costs tax revenue and mainly benefits those who own their home, whereas the alternative would direct support to rental housing and energy efficiency instead.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether the subsidy rate for the ROT renovation tax credit should be temporarily raised from 30 to 50 per cent to support the construction sector during the downturn, or whether the government's proposal should be rejected in favour of investment support for low-cost rental housing and energy efficiency.
Yes Yes — the committee proposal
The committee backs the bill and rejects the motions: the subsidy rate for the ROT renovation credit is temporarily raised from 30 to 50 per cent for the period 12 May - 31 December 2025. The reason is that the Swedish economy is still in a downturn with low resource utilisation and that the construction sector has been hit especially hard by the drop in demand. Housing investment has only begun a weak recovery, and global uncertainty such as the threat of trade barriers risks breaking it. A higher subsidy rate temporarily supports the construction sector, promotes employment in it, may attract more and new buyers of renovation services, creates an incentive to bring forward planned work, and can support aggregate demand in the economy.
No No — the reservations
Reservation 1 (V, C, MP)
The reservation (V, C, MP) wants parliament to reject the government's proposal to raise the ROT subsidy rate. Instead, the stimulus should give higher priority to investment support for low-cost rental housing and for energy efficiency.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
V–
S–
MP–
C–
L–
KD–
M–
SD–
YesNoAbstainAbsent
What do the votes mean here?
Yes The committee proposal: adopting the government's legislative proposal and approving what the committee proposes.
No Backing the counter-proposal: reservation 1 by V, C, MP.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The plan's stance / Actual vote
AI
Vote
Confidence
Evidence
Vown reservation
–
No 0/21/0/3
S
–
Yes 93/0/0/13
MPown reservation
–
No 0/16/0/2
Cown reservation
–
No 0/21/0/3
L
–
Yes 14/0/0/2
KD
–
Yes 17/0/0/2
M
–
Yes 60/0/0/8
SD
–
Yes 63/0/0/9
Committee proposal
The Riksdag
a) adopts the Government's proposals for
1. Act amending the Income Tax Act (1999:1229),
2. Act amending the Income Tax Act (1999:1229),
3. Act amending the Act (2009:194) on the procedure for tax reduction for household work,
4. Act amending the Act (2009:194) on the procedure for tax reduction for household work,
5. Act amending the Tax Procedure Act (2011:1244),
6. Act amending the Tax Procedure Act (2011:1244),
b) approves amended calculation of revenues in the state budget for 2025 according to the Government's proposals.
Hereby the Riksdag approves proposition 2024/25:156 points 1-7 and rejects the motions
2024/25:3401 by Nooshi Dadgostar et al. (V),
2024/25:3410 by Janine Alm Ericson et al. (MP) and
2024/25:3411 by Martin Ådahl and Anders Ådahl (both C).
Original (Swedish)
Riksdagen
a) antar regeringens förslag till
1. lag om ändring i inkomstskattelagen (1999:1229),
2. lag om ändring i inkomstskattelagen (1999:1229),
3. lag om ändring i lagen (2009:194) om förfarandet vid skattereduktion för hushållsarbete,
4. lag om ändring i lagen (2009:194) om förfarandet vid skattereduktion för hushållsarbete,
5. lag om ändring i skatteförfarandelagen (2011:1244),
6. lag om ändring i skatteförfarandelagen (2011:1244),
b) godkänner ändrad beräkning av inkomster i statens budget för 2025 enligt regeringens förslag.
Därmed bifaller riksdagen proposition 2024/25:156 punkterna 1-7 och avslår motionerna
2024/25:3401 av Nooshi Dadgostar m.fl. (V),
2024/25:3410 av Janine Alm Ericson m.fl. (MP) och
2024/25:3411 av Martin Ådahl och Anders Ådahl (båda C).
Riksdag decision: The Riksdag approved the Government's proposal to increase the subsidy rate for the rotavdrag (home improvement tax deduction) from 30 percent to 50 percent. The increase applies from May 12, 2025 to December 31, 2025.
Rotavdrag is the deduction a private person can receive when hiring a company for repair, maintenance, renovation or extension. The proposal aims to support the construction sector by, among other things, mitigating the effects of the economic situation.
The state budget for 2025 is affected by the proposal through reduced tax revenues of approximately 4.35 billion kronor (Swedish crowns). The rotavdrag is subsidized by the state, which means the state bears part of the cost of home improvement work. The deduction is financed through tax reduction and results in reduced tax revenues for the state.
The Government may submit ordinary supplementary budgets twice a year. However, it may also submit extraordinary supplementary budgets if it considers there are particular grounds for doing so. The Government believes that the construction sector's situation in the current economic climate constitutes such grounds, which the Riksdag agrees with.
Counter-proposals
The counter-proposal wants investment support for affordable rental housing and energy efficiency to be given higher priority in economic stimulus. (V, C, MP) — Reservation 1
Motion 2024/25:3401 — med anledning av prop. 2024/25:156 Extra ändringsbudget för 2025 - Tillfälligt höjd subventionsgrad för rotavdraget av Nooshi Dadgostar m.fl. (V)
Motion 2024/25:3410 — med anledning av prop. 2024/25:156 Extra ändringsbudget för 2025 - Tillfälligt höjd subventionsgrad för rotavdraget av Janine Alm Ericson m.fl. (MP)
Motion 2024/25:3411 — med anledning av prop. 2024/25:156 Extra ändringsbudget för 2025 - Tillfälligt höjd subventionsgrad för rotavdraget av Martin Ådahl och Anders Ådahl (båda C)
Proposition 2024/25:156 — Extra ändringsbudget för 2025 - Tillfälligt höjd subventionsgrad för rotavdraget