Planning a business trip to (or within) Sweden soon? If you’re an accountant or finance manager, you’ll need to understand the standards and guidelines surrounding per diem rates. This is a key part of business travel expense management.

Per diem rates vary by country and for different kinds of trips. We’ve put together this guide to help you get up to speed on everything you need to know about per diem rates in Sweden. 

What are per diem rates?

The phrase “per diem” means “by the day” in Latin. Per diem rates are standard rates paid by employers to their employees to cover the cost of a business trip. This daily allowance covers business expenses incurred on the trip, like food, accommodation, transportation, and more. Many governments provide guidelines for per diem rates. 

How are per diem rates calculated in Sweden?

Swedish employers may pay employees daily allowances, or per diem rates. The rules for these are defined on the Skatteverket (Swedish Tax Agency) website. You can find rules for general per diem rates, and also for international allowances. 

Need help setting up a business travel budget? Check out our useful guide.

What is covered in the per diem rates?

Swedish per diem rates cover the expenses incurred while on a business trip. These may include accommodation expenses, meal costs, and other small expenses. Per diem allowances in Sweden are tax-free up to a maximum amount (and taxable above this amount) if they meet the following conditions:

• The trip is a business trip, meaning the employee is travelling to a place that is not their usual workplace.
• The location of travel is more than 50 km from the employee’s workplace, and more than 50 km from their home. 
• The business trip includes at least one overnight stay, meaning it includes the time between midnight and 6 am for at least one night. 

The tax-free per diem amount doesn’t have to be declared on taxes, and it also cannot be deducted. 

Tax-free per diem amounts in Sweden for 2024

All rates are in Swedish Krona.

Domestic rates:

Full day

SEK 290 (€25.40)

Half day

SEK 145 (€12.70)

After three months

SEK 203 (€17.78) per full day

After two years

SEK 145 (€12.70) per full day

Night rate

SEK 145 (€12.70)

Rates for travelling abroad:

Full day

Full amount

Half day

Half the normal amount

After three months

70% of the normal amount per full day

After two years

Half the normal amount per full day

Night rate

Half the normal amount

A full day is defined as all days of the trip, plus the day of departure if it starts before 12 pm, and the day of return if it ends after 7 pm.

A half day is defined as the day of departure if the journey starts after 12 pm or later, or the day of return if it ends at 7 pm or earlier.

A night rate journey is a journey that takes place between the hours of midnight and 6 am.  

Rules for long-term travel

For long-term business trips, travellers will receive a reduced allowance after three months and two years, as described above. The three-month rule does not apply to professionals that are constantly on the move, like truck drivers and pilots. On long-term trips, employers can only pay a per diem amount for full days rather than half days.

Business trips are considered continuous if they are not interrupted for at least four weeks. The three month amount can be extended if this period includes breaks for vacation, illness, or a new business trip to another location. 

Is complex business travel admin getting you down? Have a look at our free business travel report template for 2024.

Per diem rates when the employer pays for meals

When an employer pays for meals, the tax-free per diem rates are reduced, unless they are meals that are included in the price of transit (such as a meal provided on an aeroplane).

A more detailed explanation of the rules regarding meal allowances:

Reduction of allowances

Benefit taxation

Free meals during business trip

Yes

Yes

Hotel breakfast included in the room rate

Yes

No

Meals included in the price of transit

No

No

External representation

Yes

No

Internal representation

Yes

No

What travellers will receive for domestic trips, according to which meals are deducted:

Full amount

Business trip more than 3 months

Business trip more than 2 years

30% of the amount

Breakfast, lunch, and dinner deducted

SEK 261 (€22.86)

SEK 183 (€16.03)

SEK 131 (€11.47)

SEK 78 (€6.83)

Lunch and dinner deducted

SEK 203 (€17.78)

SEK 142 (€12.44)

SEK 102 (€8.93)

SEK 61 (€5.34)

Lunch or dinner deducted

SEK 102 (€8.93)

SEK 71 (€6.22)

SEK 51 (€4.47)

SEK 30 (€2.63)

Breakfast deducted

SEK 58 (€5.08)

SEK 41 (€3.59)

SEK 29 (€2.54)

SEK 17 (€1.49)

A full list of the percentages deducted for each meal:

Domestic travel

Travel abroad

Breakfast

20%

15%

Lunch

35%

35%

Dinner

35%

35%

Swedish government per diem rates for international travel

The Swedish government’s full list of per diem rates for foreign countries can be found on the government website. A few select countries are below: 

Country

Per diem (excluding accommodation)

Finland

SEK 948 (€83.02)

Germany

SEK 800 (€70.06)

Spain

SEK 691 (€60.51)

Denmark

SEK 1,274 (€111.57)

Guinea

SEK 683 (€59.81)

Netherlands

SEK 792 (€69.36)

Netherlands Antilles

SEK 786 (€68.83)

Norway

SEK 1,104 (€96.68)

Poland

SEK 562 (€49.22)

Portugal

SEK 613 (€53.68)

USA

SEK 1,168 (€102.29)

Canada

SEK 1,009 (€88.36)

Israel

SEK 921 (€80.66)

Malta

SEK 655 (€57.36)

Montenegro

SEK 416 (€36.43)

Australia

SEK 817 (€71.55)

Bangladesh

SEK 499 (€43.70)

India

SEK 377 (€33.02)

Thailand

SEK 563 (€49.30)

Sri Lanka

SEK 471 (€41.25)

Tonga

SEK 519 (€45.45)

Vanuatu

SEK 743 (€65.07)

Venezuela

SEK 420 (€37.57)

Vietnam

SEK 433 (€37.92)

Zimbabwe

SEK 660 (€57.80)

Are per diem rates the same in different Swedish cities?

The Swedish government has the same per diem rates across the country. Other countries may have their own per diem rates for individual Swedish cities. For example, the US federal government per diem rates for Stockholm, Sweden are: 

Maximum lodging rate

M & IE rate

Maximum per diem rate

$261

$104

$365

The same rates also apply to other Swedish cities.

UK per diem rates for international business travel

The per diem rates for Sweden vary by country. US rates are listed above, while UK rates can be found on the government website. The UK government offers per diem rates for Stockholm, Sweden. These are: 

Over 5 hours

SEK 379 (£28.52)

Over 10 hours

SEK 857.50 (£64.52)

24 hours

SEK 917.50 (£69.04) plus room rate

Room rate

SEK 1,939.50 (£145.93)

Breakfast

SEK 0 (included in room rate)

Lunch

SEK 345 (£25.96)

Dinner

SEK 445 (£33.48)

Other

SEK 0

Drinks

SEK 67.50 (£5.08)

Hotel to office

SEK 60 (£4.51)

Total residual

SEK 917.50 (£69.04)

Need help with your travel management? Check out our list of the five best corporate travel companies in Sweden.

Why it’s crucial to know about per diem rates in Sweden

It’s good practice to pay for employees’ expenses when they’re travelling on business, and per diem allowances offer a convenient way to do this. It’s important to know about government standards for per diem rates to make sure your company is complying with tax regulations. 

Per diem rates have many benefits: they can help create more predictable budgets, reduce paperwork, simplify travel for employees, and ensure fairness by standardising reimbursements.

Be sure to familiarise yourself with Swedish government guidelines for per diem rates when planning business travel in Sweden. If you’re travelling internationally, consult your own country’s per diem rates for business travel in Stockholm or elsewhere.