Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Sweden → Kalkar, Kleve District, North Rhine Westphalia, Germany
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals and incidentals | Brasilien | 376 SEK per day | Full-day normalbelopp covering meals and minor expenses, excluding lodging. Half day pays half the normalbelopp; after more than three consecutive months at the same location the tax-free amount is 70 percent of the normalbelopp per full day; after more than two years it is half the normalbelopp. The night allowance is half the normalbelopp when the employer has not paid for lodging. Reduced when the employer pays meals: by 85 percent of the normalbelopp for full board, 70 percent for lunch and dinner, 35 percent for lunch or dinner, and 15 percent for breakfast. An overnight stay and a destination more than 50 kilometres from the regular workplace and home are required. |
| Meals and incidentals | Egypten | 300 SEK per day | Full-day normalbelopp covering meals and minor expenses, excluding lodging. Half day pays half the normalbelopp; after more than three consecutive months at the same location the tax-free amount is 70 percent of the normalbelopp per full day; after more than two years it is half the normalbelopp. The night allowance is half the normalbelopp when the employer has not paid for lodging. Reduced when the employer pays meals: by 85 percent of the normalbelopp for full board, 70 percent for lunch and dinner, 35 percent for lunch or dinner, and 15 percent for breakfast. An overnight stay and a destination more than 50 kilometres from the regular workplace and home are required. |
| Meals and incidentals | Kamerun | 524 SEK per day | Full-day normalbelopp covering meals and minor expenses, excluding lodging. Half day pays half the normalbelopp; after more than three consecutive months at the same location the tax-free amount is 70 percent of the normalbelopp per full day; after more than two years it is half the normalbelopp. The night allowance is half the normalbelopp when the employer has not paid for lodging. Reduced when the employer pays meals: by 85 percent of the normalbelopp for full board, 70 percent for lunch and dinner, 35 percent for lunch or dinner, and 15 percent for breakfast. An overnight stay and a destination more than 50 kilometres from the regular workplace and home are required. |
| Meals and incidentals | Mexiko | 562 SEK per day | Full-day normalbelopp covering meals and minor expenses, excluding lodging. Half day pays half the normalbelopp; after more than three consecutive months at the same location the tax-free amount is 70 percent of the normalbelopp per full day; after more than two years it is half the normalbelopp. The night allowance is half the normalbelopp when the employer has not paid for lodging. Reduced when the employer pays meals: by 85 percent of the normalbelopp for full board, 70 percent for lunch and dinner, 35 percent for lunch or dinner, and 15 percent for breakfast. An overnight stay and a destination more than 50 kilometres from the regular workplace and home are required. |
| Meals and incidentals | Schweiz | 1332 SEK per day | Full-day normalbelopp covering meals and minor expenses, excluding lodging. Half day pays half the normalbelopp; after more than three consecutive months at the same location the tax-free amount is 70 percent of the normalbelopp per full day; after more than two years it is half the normalbelopp. The night allowance is half the normalbelopp when the employer has not paid for lodging. Reduced when the employer pays meals: by 85 percent of the normalbelopp for full board, 70 percent for lunch and dinner, 35 percent for lunch or dinner, and 15 percent for breakfast. An overnight stay and a destination more than 50 kilometres from the regular workplace and home are required. |
| Meals and incidentals | Tyskland | 760 SEK per day | Full-day normalbelopp covering meals and minor expenses, excluding lodging. Half day pays half the normalbelopp; after more than three consecutive months at the same location the tax-free amount is 70 percent of the normalbelopp per full day; after more than two years it is half the normalbelopp. The night allowance is half the normalbelopp when the employer has not paid for lodging. Reduced when the employer pays meals: by 85 percent of the normalbelopp for full board, 70 percent for lunch and dinner, 35 percent for lunch or dinner, and 15 percent for breakfast. An overnight stay and a destination more than 50 kilometres from the regular workplace and home are required. |
| Meals and incidentals | Grönland | 1226 SEK per day | Full-day normalbelopp covering meals and minor expenses, excluding lodging. Half day pays half the normalbelopp; after more than three consecutive months at the same location the tax-free amount is 70 percent of the normalbelopp per full day; after more than two years it is half the normalbelopp. The night allowance is half the normalbelopp when the employer has not paid for lodging. Reduced when the employer pays meals: by 85 percent of the normalbelopp for full board, 70 percent for lunch and dinner, 35 percent for lunch or dinner, and 15 percent for breakfast. An overnight stay and a destination more than 50 kilometres from the regular workplace and home are required.; Skatteverket's 2026 table lists Grönland (Greenland) as 'Se Danmark'; the normalbelopp for Denmark (1226 SEK) applies. |
Source URL:
https://www.skatteverket.se/privat/skatter/arbeteochinkomst/traktamente/utlandstraktamente.4.2b543913a42158acf800016035.html
This source provides official travel rate information from skatteverket.se.