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 |
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.
2024 per diem deductions - Sweden | ||
|---|---|---|
Conditions | Allowance 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 | No | 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: | 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 | Percent |
|---|---|
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
Breakfast: SEK 60 per day
Lunch or dinner: SEK 120 per day
Three meals or more: SEK 300 per day