What can Sweden businesses claim as expenses?

Business travel costs are fully deductible for Swedish companies. The standard car allowance is SEK 25/km for use of a personal car on business. The domestic traktamente (per diem) is SEK 290/day (2025). International per diems are set by Skatteverket country by country.

Company cars (tjänstebil) are fully deductible business expenses for the AB. However, any private use by the employee or director creates a taxable benefit in kind (förmånsvärde), calculated as a percentage of the car's price base. Electric and hybrid cars have reduced benefit values.

Business equipment costing under SEK 29,400 (2025) qualifies for immediate full deduction (direktavdrag). Equipment above this threshold is depreciated: typically 30% declining balance for machinery and equipment, or straight-line over useful life for computers and fixtures.

Home office deductions in Sweden are very restricted for sole traders and AB owners. The standard deduction for enskild firma is SEK 2,000 per year, or actual provable costs for a dedicated separate room. AB owners can instead have the company rent office space from them at a market rate.

External business entertainment (representation) with clients or partners has had zero VAT deductibility since 2017 and the income tax deduction is very limited (SEK 180 food + SEK 60 drinks per person for external; SEK 60 internal staff events). Sweden is one of Europe's most restrictive countries on entertainment deductibility.

Office rent for external business premises is fully deductible for Swedish companies and sole traders. There is no cap. Rent paid to an AB by its owner-director for use of home office space is deductible for the AB, but the owner must declare the rental income personally.

Employer pension contributions (tjänstepension) are deductible up to 35% of the employee's gross salary. This includes the AB owner-director's own pension contributions. Individual pension savings (IPS) allow a personal deduction of up to SEK 35,809 per year. Contributions above the 35% cap are not deductible.

Professional fees — including revisor (auditor), advokat (lawyer), redovisningskonsult (accountant), and business consultants — are fully deductible for Swedish companies when they relate to the business's income-earning activities. There is no cap.

Staff costs are fully deductible business expenses in Sweden. This includes gross salaries, arbetsgivaravgifter (31.42%), employer pension contributions (up to 35% of gross salary), and staff benefits. The deduction is taken in the year the cost is incurred.

Work-relevant training and professional development is fully deductible for Swedish businesses. However, education or training that leads to a qualification for a new profession is treated as a personal benefit (not deductible for the business, taxable for the individual). The distinction is between enhancing current work skills versus retraining.