Please be aware that this resource is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.

Reimbursement for business journeys

An employer in Sweden can reimburse employees for using a personal vehicle for business journeys. On the other hand, an employer can also reimburse employees if they used a benefit car for business journeys and they paid for the fuel themselves. A benefit car is essentially a car provided by the employer that an employee can also use privately.

There are maximum mileage allowances per kilometer that the employer can reimburse tax-free. These maximum amounts depend on the type of vehicle.

Maximum mileage allowances for using a private vehicle for business journeys (2022):

Own car, also electric and hybrid car SEK 18.50 per 10 km
Motorcycle/moped car/EPA tractor/A tractor SEK 9 per 10 km
Moped SEK 4.50 per 10 km
Bike SEK 350 per year
Own boat Actual cost

Maximum mileage allowances for using a company car for business journeys (2022):

Benefit car, diesel SEK 6.50 per 10 km
Benefit car, not diesel (incl. plug-in hybrid car that can be driven with both electricity and diesel) SEK 9.50 per 10 km

You can pay your employees more than these maximum amounts, however, the excess will be considered taxable income.

If you carpool with a colleague and share the fuel cost, the mileage allowance should also be shared.

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Learn how you can apply these mileage rates in your Rydoo account here.

Reimbursement for commute expenses

An employer may reimburse employees for their commute between home and the place of work. The maximum tax-free allowance for commute is based on the cheapest means of public transport or a fixed amount per kilometer in case a private or company car is used. These fixed amounts per kilometer are the ones set out in the previous paragraph on reimbursement for business journeys.

Some requirements need to be fulfilled for the allowance of travel by car, motorcycle or moped to be tax-free:

  • The distance between your home and your workplace must be at least five kilometers;
  • The time saving compared to travelling by public transport must be at least two hours;
  • Only the part of the cost exceeding SEK 11,000 is deductible.

If you travel by public transport, the reimbursement for these expenses is tax-free if the distance between your home and your workplace is at least 2 km.

You can find more information about commute reimbursement (e.g. parking costs, ferry toll, carpooling, leisure home), on Skatteverket’s website.

Proposal for new rules as of 2023

There is a proposal to increase the maximum tax-free mileage allowance rates as of 2023.

Additionally, this proposal also proposes changes in rules governing the reimbursement of trips home for employees who work in a different place than where their first residency is. In the Other Topics part of this article, we discuss dual residence and trips home.

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