Yes: Fully Claimable

Can I Claim Company Vehicle (Tjänstebil) as a Business Expense in Sweden?

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.

Typical claim: Tjänstebil förmånsvärde (taxable benefit): approximately 0.29% of the car's nybilspris (list price) per month × 12 for standard cars; reduced to approximately 0.29% of a capped price for electric cars (government sets annual cap). A car with list price SEK 350,000 generates approx SEK 12,180/year förmånsvärde taxable to the driver.

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What Skatteverket (Swedish Tax Agency) says

Inkomstskattelagen 11 kap 8-9 §§ (förmånsvärde); Skatteverket bilförmånsregler 2025

When you can claim

All costs of a company-owned vehicle used for business purposes: purchase/lease, insurance, servicing, fuel for business trips
Electric vehicles provided to employees — full deduction for the company, reduced benefit value for private use
Car allowance paid at Skatteverket's standard SEK 25/km rate for employees using own cars for business
Parking at client or business sites (not at the employee's home)

When you cannot claim

Parking fees at the employee's home address (treated as a taxable benefit)
Traffic fines and penalty notices (never deductible)
Fuel costs for purely private journeys in a company car (already covered by the förmånsvärde calculation)

Good to know

Pro tip: Electric vehicles (elbilar) have a significantly reduced förmånsvärde because there is no fuel component in the benefit calculation. For employees and AB owners who want a company car, the tax cost of an EV benefit is materially lower than a petrol equivalent. Leasing is often preferable to purchase for cash-flow management.

Important: The förmånsvärde is added to the employee's taxable income and is subject to employer arbetsgivaravgifter too. The company must report it on the arbetsgivardeklaration monthly. Failure to report is a common audit trigger.

Source: Skatteverket (Swedish Tax Agency)

Related expenses

Business Travel (Tjänsteresor)

Staff Costs (Personalkostnader)

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