# Can I claim Company Vehicle (Tjänstebil) as a business expense in Sweden?

**Yes, fully claimable.** 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 amount: 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.

## 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: https://www.skatteverket.se/foretagochorganisationer/arbetsgivare/lonochersattning/formaner/bilformaner.html

## Related expenses

- [Business Travel (Tjänsteresor)](https://accounts-os.com/se/expenses/travel-se)
- [Staff Costs (Personalkostnader)](https://accounts-os.com/se/expenses/staff-costs-se)