Can I Claim Business Travel (Tjänsteresor) as a Business Expense in Sweden?
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.
What Skatteverket (Swedish Tax Agency) says
Inkomstskattelagen 12 kap 1-5 §§ (traktamente and reseersättning); Skatteverket per diem tables 2025
When you can claim
- Flights, trains, and other transport at actual cost for business travel
- Car mileage at SEK 25/km for business use of personal vehicle (tax-free allowance paid by employer; higher actual costs are deductible for the company)
- Hotel accommodation at actual cost when more than 5km from the regular workplace and home
- Traktamente (subsistence per diem): SEK 290/day for overnight stays in Sweden, pro-rated for shorter trips
- Taxi, public transport, and car rental at actual cost
When you cannot claim
- Commuting from home to regular office (not deductible as a business cost — separate employee deduction rules apply personally)
- Travel with a primarily personal purpose where business is incidental
- Business class upgrades that are disproportionate to the business need (deductible but scrutinised)
Good to know
Pro tip: The traktamente system has two sides: if the employer pays the SEK 290/day to the employee for a qualifying overnight trip, it is tax-free for the employee and deductible for the employer. No receipts are required for the standard rate. This is a simple, clean way to cover reasonable subsistence on business trips.
Important: Travel must have a genuine business purpose documented at the time. Skatteverket examines travel expenses carefully in audits. Maintain a travel log for car mileage claims and keep boarding passes, booking confirmations, and business justification records.
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