Tools › Salary & business
Representation
Deductible VAT on representation 2026.
st
kr
Representation 2026
Since 2017 there is no income-tax deduction for representation meals. However, you may deduct VAT on a base of at most 300 kr per person and occasion. For food and drink the VAT is usually 12%.
Updated for 2026 · Source: Skatteverket / SCB · About the calculations