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Per diem (traktamente)
Tax-free per diem in Sweden and abroad.
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Per diem in Sweden 2026
Tax-free per diem for business trips with overnight stay more than 50 km from home and work: full day 300 kr, half day 150 kr, night (standard) 150 kr. After three months at the same location it is reduced to 70%.
Meal reduction if the employer pays: breakfast 45 kr, lunch/dinner 105 kr each, all meals 255 kr.
| Type | Tax-free amount |
|---|---|
| Full day | 300 kr |
| Half day | 150 kr |
| Night (standard) | 150 kr |
Updated for 2026 · Source: Skatteverket / SCB · About the calculations