Swedish mileage allowance calculator 2026

Swedish mileage allowance for business travel in 2026

An employer can reimburse an employee who uses a car for business. Payment up to the Swedish Tax Agency’s standard can be tax-free when the journey is genuinely for business and the vehicle conditions are met.

2026 standard rates

The maximum tax-free amounts per Swedish mil are:

• Private car: SEK 25
• Fully electric benefit car: SEK 9.50
• Other benefit car: SEK 12, including plug-in hybrids

One Swedish mil is exactly 10 kilometres. A 135 km business journey is 13.5 mil, producing a SEK 337.50 standard allowance with a private car.

Business trip or commute?

A business trip is made for the employer’s activity to somewhere other than the regular workplace, such as a client, conference, or temporary site.

Travel between home and the regular workplace is normally private commuting. It follows separate Swedish travel-deduction rules and should not be entered as business travel merely because it happens on a workday.

Benefit cars and energy costs

The benefit-car rates assume the employee personally paid all fuel or charging used on the trip. If the employer paid, the standard cannot be applied in the same way.

Select fully electric only for a car powered entirely by electricity. A plug-in hybrid belongs to the other-benefit-car rate of SEK 12/mil.

One way and return trips

The entered distance is one way. A destination 40 km away becomes an 80 km journey when you return. Select return trip when each recorded trip covers both directions.

Two return trips of 40 km each way total 160 km, or 16 Swedish mil.

Keep a travel log

Useful evidence includes date, start and destination, business purpose, odometer or distance, and vehicle. The employer must be able to distinguish business travel from private use.

This calculator does not store a log. Use its total to check the expense claim you submit.

Payment above the standard

An employer can pay more, but the amount above the tax-free standard is normally treated as taxable salary. Paid mileage reimbursement and tax-free mileage reimbursement are therefore not always the same.

The tax standard also does not claim to equal the car’s actual cost. Energy, insurance, maintenance, tyres, wear, and depreciation may total more or less.