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Per diem allowances in Sweden

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.

2024 per diem rates - Sweden


Domestic per diem

Foreign per diem

Full day

SEK 290

100% per diem

Half day

SEK 145

50% per diem

After three months

SEK 203 per full day

70% of the normal amount per full day

After two years

SEK 145 per full day

Half the normal amount per full day

Night allowance

SEK 145

Half the normal amount


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.

2024 per diem deductions - Sweden


Allowance deduction

Tax-free meal benefit

Free meals during business trip



Hotel breakfast, which is compulsorily included in the room price



Meals on public transport which are compulsorily included in the price



External representation



Internal representation



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


SEK 102

SEK 71

SEK 51

SEK 30


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:



Completely free diet

85% of the normal amount

Lunch and dinner

70% of the normal amount

Lunch or dinner

35% of the normal amount


15% of the normal amount

Taxable meal benefit

  • Breakfast: SEK 60 per day

  • Lunch or dinner: SEK 120 per day

  • Three meals or more: SEK 300 per day


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