How can I file a mileage allowance claim in Sweden?

Filing a mileage allowance claim in Sweden is a simple process. Like nearby countries such as Norway, Portugal, Denmark and Germany, mileage reimbursements are largely handled within the company, rather than having to fill out a specific government form.

What if my company offers a higher mileage allowance?

Companies can offer a maximum tax-deductible rate of the government rate of SEK 25 (€2,23) per 10 km for employees using their own car. If they offer more, the difference will be considered taxable income.

Mileage allowances and car reimbursement rates in Sweden (2024)

With its rolling hills and mountain lakes, driving in Sweden should be about more than getting from A to B, but unfortunately not all car journeys can be road trips—business calls! Many Swedish employees use their private cars for business purposes, which can then be reimbursed (tax-free) by employers through the mileage allowance scheme.

Sweden’s system is similar to those of neighbouring Denmark and Finland, but each country has its own setup. In this article, we’ll drive through the ins and outs of the Swedish business travel reimbursement system, covering everything from commuter trips to per diems.

Ready? Let’s hit the road.

How does mileage allowance work?

Mileage allowance enables an employer to make a tax-exempt reimbursement to an employee using a private vehicle to make work-related trips. The amount is intended to cover fuel, insurance, road tax, and other relevant costs incurred during the journey.

Although mileage allowance across most European countries—Austria, Belgium, France and more—works similarly, there are some country-specific terms which we’ll explore in this article.

From Switzerland to Spain, most countries across Europe have a system that entitles employees to some sort of compensation while using their own car during business trips. However, rates and conditions vary widely from country to country, largely depending on vehicle used and distance covered.

Like most countries, Sweden’s mileage rate information is updated on a yearly basis, so it’s essential for companies to keep up to speed (excuse the pun) in order to remain compliant. Done right, the system can bring important benefits to both employers and employees: tax-free mileage reimbursements mean that workers don’t have to foot travel expenses themselves, and businesses can enjoy significant tax deductions—while keeping employees happy and on the road.

Sticking to government guidelines is pretty simple once you establish the eligible business mileage rates. One key thing to bear in mind is that these journeys must be strictly business-related. As long as the reason for the trip relates directly to the employee’s role (i.e. not running errands), it can be anything from a conference trip to an industry networking event.

Now we’ve covered the basics, let’s take a look at the Swedish mileage allowance system.

What are the mileage allowance rates in Sweden in 2024?

In Sweden, there are two ways employees can claim mileage reimbursements from their employer.

First, an employer can reimburse employees for using their own car to make journeys. Second, the employer can also reimburse employees if they use a ‘benefit car,’ provided they pay for the fuel themselves. A benefit car is similar to a company car, insofar as it’s provided by the employer, but the employee can also use the vehicle privately.

Let’s take a look at the rates applicable for private vehicles, as laid out on the Swedish Tax Agency website, Skatteverket:

2023 and 2024

2022

Own car (electric and hybrid)

SEK 25 (€2,23) per 10km

SEK 18.50 (€1,65) per 10km

Motorcycle/moped car/EPA tractor

SEK 9 (€0,80) per 10km

Moped

SEK 9 (€0,80) per 10km

Bike

SEK 9 (€0,80) per 10km

Own boat

Actual cost

Source

The maximum amount an employer can reimburse depends on the number of kilometres covered. In theory, an employer can pay more, but the excess will be considered taxable income.

For the second option, where employees use a benefit car, these are the rates:

2023 and 2024

2022

Benefit car, diesel

SEK 12 (€1,07) per 10km

SEK 6.50 (€0,57) per 10km

Benefit car, not diesel

SEK 12 (€1,07) per 10km

SEK 9.50 (€0,85) per 10km

Benefit car, fully electric

SEK 9.50 (€0,85) per 10km

Source

Commuting allowances in Sweden

Some even better news. The Swedish setup is similar to the Danish system, which entitles employees to a tax-deductible reimbursement for daily commuting costs. An employer can repay employees for their commute between home and work, for those travelling by car or motorcycle.

Many countries, including the United Kingdom and the USA, do not count commuting journeys as eligible for tax-deduction schemes.

In Sweden, the maximum tax-free allowance for a commute is relative to the cheapest means of public transport—or a fixed amount per kilometre if a private or company car is used. These fixed amounts per kilometre are the same as those outlined in the table above.

For employee commutes to be considered eligible for tax-deductible reimbursements, some requirements must be met.

The distance between your home and your workplace must be a minimum of five kilometres

The time saving compared to travelling by public transport must be at least two hours

Only the portion of the cost exceeding SEK 11,000 is deductible

If you travel by public transport, the reimbursement for these expenses is tax-free if the distance between your home and your workplace is at least two kilometres

You can find more information about commute reimbursement (such as parking costs, ferry tolls, and carpooling), on the Skatteverket website.

Per diems in Sweden for 2024

Per diems are separate to mileage reimbursements, but also involve business travel and tax-deductible reimbursements. If you’re employed in Sweden and head off on an international business trip, you will likely be able to claim deductions for travel costs, including meals and accommodation .

If you can provide proof of accommodation expenses, you can claim the full cost of accommodation. Without proof, you’re entitled to 50% of the standard rate per night.

For business trips lasting longer than three months, you may claim a deduction for meals and small expenses at 70% of the normal rate. You can still claim a deduction for the full cost of accommodation.

The typical deduction rates for meals and small expenses for business trips outside Sweden are:

Full day: a standard rate

Half day: 50% of the standard rate (if the trip ends at 19:00 or earlier and starts at 12:00 or later, the day of departure and day of return count as a half day each)

Applicable rates vary from country to country. Check out the full country list subsistence rates for 2024 on the Skatteverket website.

Putting together a car allowance policy? Have a look at our guide.

What is not included in the mileage allowance?

There are certain terms and conditions for mileage reimbursements in Sweden. Not every trip carried out during business hours will qualify for a tax-deductible reimbursement. Those which are not tax-exempt include:

Errands unless directly related to the employee’s role as described in the labour contract

Commutes under five kilometres

Personal trips made during work hours

Streamline travel expenses with TravelPerk's business travel management platform

Whether you’re heading off on your daily commute or to a week-long conference, hopefully this article will have cleared up any doubts concerning the Swedish mileage reimbursement system. Now you’ve got the facts straight, it’s time to think about planning your trip.

The quickest and most efficient way to plan your corporate trips is to connect your expense management solution to a dedicated business travel management platform—like TravelPerk.

Connecting your expense management tools has never been easier: with a selection of third-party integrations from Expensify to Pleo, TravelPerk can integrate seamlessly into your company’s existing tech stack, helping you level up your business travel management, while keeping things on the move.

Ready to start making business trips that much easier? We’re right behind you.

See how to save your company time and money on business travel management.

Mileage allowance for Sweden FAQs

How can I file a mileage allowance claim in Sweden?
What if my company offers a higher mileage allowance?

Mileage allowances and car reimbursement rates in Sweden (2024)

How does mileage allowance work?

What are the mileage allowance rates in Sweden in 2024?

Commuting allowances in Sweden

Per diems in Sweden for 2024

What is not included in the mileage allowance?

Streamline travel expenses with TravelPerk's business travel management platform

See how to save your company time and money on business travel management.

Mileage allowance for Sweden FAQs

How can I file a mileage allowance claim in Sweden?

What if my company offers a higher mileage allowance?

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