# Can I claim Business Travel (Tjänsteresor) as a business expense in Sweden?

**Yes, fully claimable.** 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.

Typical amount: Car allowance: SEK 25/km (tax-free if paid at this rate or below). Domestic overnight stay: SEK 290 traktamente/day. Stockholm to Gothenburg train return: approximately SEK 800-1,500. International per diem rates vary by country: Japan SEK 760/day, USA SEK 620/day, Germany SEK 520/day (2025 Skatteverket tables).

## 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.

Source: https://www.skatteverket.se/foretagochorganisationer/arbetsgivare/lonochersattning/resorochresekostnader.html

## Related expenses

- [Meals and Entertainment (Representation)](https://accounts-os.com/se/expenses/meals-entertainment-se)
- [Company Vehicle (Tjänstebil)](https://accounts-os.com/se/expenses/vehicle-se)