Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Sweden → Stockholm, Sweden
These rates use a catch-all rule for all domestic travel within Sweden.
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals and incidentals | All Domestic, Sweden | 300 SEK per day | Requires an overnight stay (trip spans at least one night) and a destination more than 50 kilometres from both the employee's regular workplace and home.; Full day (hel dag): the departure day if the trip starts before 12:00, the return day if the trip ends after 19:00, and all intermediate travel days.; Reduced when the employer pays meals: by 270 SEK for breakfast, lunch and dinner; 210 SEK for lunch and dinner; 105 SEK for lunch or dinner; 60 SEK for breakfast. A breakfast compulsorily included in the hotel room price also reduces the allowance but is not taxed as a meal benefit. |
| Meals and incidentals | All Domestic, Sweden | 150 SEK per day | Requires an overnight stay (trip spans at least one night) and a destination more than 50 kilometres from both the employee's regular workplace and home.; Half day (halv dag): the departure day if the trip starts at 12:00 or later, or the return day if the trip ends at 19:00 or earlier. |
| Meals and incidentals | All Domestic, Sweden | 210 SEK per day | Requires an overnight stay (trip spans at least one night) and a destination more than 50 kilometres from both the employee's regular workplace and home.; Applies per full day after more than three consecutive months of business travel at the same location (70 percent of the 300 SEK maximum amount). The three-month rule does not apply to work performed constantly on the move, such as lorry drivers and pilots.; Reduced when the employer pays meals: by 189 SEK for breakfast, lunch and dinner; 147 SEK for lunch and dinner; 74 SEK for lunch or dinner; 42 SEK for breakfast. |
| Meals and incidentals | All Domestic, Sweden | 150 SEK per day | Requires an overnight stay (trip spans at least one night) and a destination more than 50 kilometres from both the employee's regular workplace and home.; Applies per full day after more than two years of business travel at the same location (50 percent of the 300 SEK maximum amount).; Reduced when the employer pays meals: by 135 SEK for breakfast, lunch and dinner; 105 SEK for lunch and dinner; 53 SEK for lunch or dinner; 30 SEK for breakfast. |
| Lodging | All Domestic, Sweden | 150 SEK per night | Requires an overnight stay (trip spans at least one night) and a destination more than 50 kilometres from both the employee's regular workplace and home.; Night allowance (nattschablon) paid only when the employer has not paid for the overnight accommodation; the journey must span the period 24:00 to 06:00. Actual documented lodging costs may be reimbursed instead. |
Source URL:
https://www.skatteverket.se/privat/skatter/arbeteochinkomst/traktamente.4.dfe345a107ebcc9baf80006547.html
This source provides official travel rate information from skatteverket.se.