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.
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.
Related expenses
Stop guessing what you can claim in Sweden
AccountsOS automatically categorises expenses with Skatteverket (Swedish Tax Agency)-aware rules and tells you exactly what is claimable.
Try Free