Per diem rates in Sweden: a brief guide (2024)

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. 

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

. 

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

All rates are in Swedish Krona.Domestic rates:

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. 

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:

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: 

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: 

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: 

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.