Tools › Salary & business
Wellness & tax-free gifts
Tax-free limits 2026.
🏃
Friskvårdsbidrag
5 000 kr/år
Tax-free allowance for exercise and wellness, e.g. gym, massage, swimming. Must be offered to all staff.
🎁
Julgåva
600 kr
Tax-free Christmas gift to employees, incl. VAT. Cannot be cash.
🎂
Jubileumsgåva
1 800 kr
For company anniversary (25/50/75/100 years), incl. VAT.
🏅
Minnesgåva
15 000 kr
For e.g. long service or a special occasion. May be given on one occasion plus at end of employment.
Tax-free benefits & gifts 2026
These are tax-free limits per employee and year (gifts incl. VAT). If a gift exceeds the limit, the entire gift becomes taxable – not just the excess. The wellness allowance must cover simpler exercise/wellness and be offered to all employees.
Source: the Swedish Tax Agency. Guidance only.
Updated for 2026 · Source: Skatteverket / SCB · About the calculations