Employees of Swedish companies travelling for business may be entitled to per diem allowances as set out below:
-
Full day - For trips starting before 12:00 on the day of departure and ending on the day of return after 19:00.
-
Half day - For trips starting at 12:00 or later on the day of departure, or ending at 19:00 or earlier on the day of return.
-
Night allowance – For trips taking place between 24:00 and 06:00.
-
Multi-day trip - the country in which the traveller has spent most of their time over the duration of the trip determines the country rate to be paid. The business day is considered as starting at 06:00.
| |
Domestic |
Foreign |
| Full Day |
SEK 290 |
100% per diem |
| Half Day |
SEK 145 |
50% per diem |
| After 3 months |
SEK 203 per full day |
70% of the normal amount per full day |
| After 2 years |
SEK 145 per full day |
Half the normal amount per full day |
| Night allowance |
SEK 145 |
Half the normal amount |
Deductions
If the employer is paying for the employee’s meals during the business trip, deductions must be made to the tax-free allowance. In certain cases, it may also be relevant to tax the meal as a benefit.
| Condition |
Deduction |
Tax-free meal benefit |
| Free meals during business trip |
Yes
|
Yes |
| Hotel breakfast, which is compulsorily included in the room price |
Yes |
No |
| Meals on public transport which are compulsorily included in the price |
Yes |
No |
| External representation |
Yes |
No |
| Internal representation |
Yes |
No |
| Domestic business trips |
Full Amount |
70% of max. amount |
50% of max. amount |
30% of max. amount |
| Standard deduction for increased expenses for meals and miscellaneous small expenses |
SEK 290 |
SEK 203 |
SEK 145 |
SEK 87 |
Reduction for:
Breakfast, lunch and dinner |
SEK 261 |
SEK 183 |
SEK 131 |
SEK 78 |
| Lunch and dinner |
SEK 203 |
SEK 142 |
SEK 102 |
SEK 61 |
| Lunch/Dinner |
SEK 102 |
SEK 71 |
SEK 51 |
SEK 30 |
| Breakfast |
SEK 58 |
SEK 41 |
SEK 29 |
SEK 17 |
*30% of the maximum amount refers to the case where the travelling employee did not receive an allowance and are making deductions for business trips lasting more than three months as well as employees making deductions in the case of dual residence.
When traveling abroad on business, you must reduce the allowance:
| Meal |
Percentage |
| Completely free diet |
85% of the normal amount |
| Lunch and dinner |
70% of the normal amount |
| Lunch or dinner |
35% of the normal amount |
| Breakfast |
15% of the normal amount |
Taxable meal benefit Income year 2025
-
Breakfast: SEK 61 per day
-
Lunch or dinner: SEK 122 per day
-
Three meals or more: SEK 305 per day
Stay in more than one country
§ 12 If the employee stays in more than one country during a business trip on the same day, the deduction is determined according to what applies to the stay in the country where he stayed for the longest part of the day (06.00-24.00).
If the employee spends most of the time of the business trip in Sweden on the day of departure or return, deductions are allowed according to the rules for business trips in Sweden.
When determining which country the employee has spent the longest part of a day in, the following parts of an international trip shall not be counted:
Calculation of the three-month period
According to the Swedish Tax Agency's opinion, the three-month period in accordance with the Statutory Time Act should first be calculated as three calendar months based on when the business trip began.
After that, additions are made with the number of days that the work was transferred to another location without the business trip being interrupted by a break that is longer than four weeks. Any extension of Saturdays and Sundays included in the three-month period is not relevant for those who do not usually work on those days. An extension must also not be made for days worked for those who have concentrated working hours.
In the event of illness or vacation, the extension takes place by the number of days that the illness or vacation break lasts, regardless of whether it includes a Saturday and Sunday. No further "extension of the extension" shall be made.
Change of night accommodation
In order for a new three-month period to be considered to begin, it is not sufficient that the employee performs the work in a different place for them to be considered to have changed location. They must also have had to change their overnight accommodation due to the change of place of work. The employee must inform their employer that they have changed their place of accommodation if this is not obvious to the employer.
A new three-month period does not begin just because the employee while working in an urban area changes overnight accommodation to, for example, get closer to the workplace or to get a lower rent.
Non-working days, part-time work and concentrated working hours
The three-month period is not extended by normally non-working days. It can be e.g. Saturdays and Sundays for those who normally work Monday–Friday.
The Tax Agency considers that the period should not be extended by the free time that arises due to the employee working part-time . This applies regardless of whether the employee's part-time means that he works shorter days or has concentrated part-time. If the employee chooses to concentrate his working hours during ongoing proceedings so that he can take time off for longer periods, the three-month period shall not be extended because the days worked are normally non-working days.
Source: https://www.skatteverket.se/foretag/arbetsgivare/lonochersattning/traktamente.4.361dc8c15312eff6fd1703e.html#schablonbelopp
https://www4.skatteverket.se/rattsligvagledning/edition/2018.13/326320.html
