Swedish domestic per diem calculator 2026

Estimate Swedish tax-free domestic per diem for full days, half days, nights and meals provided by an employer.

Your domestic travel scenario

Choose an income year, enter the number of full days, half days and nights, then mark meals supplied by the employer. This is a planning estimate, not an employer payroll decision.

Your details

Income year

Choose the income year for the Swedish domestic rates.

Full days

Full travel days under the tax rules.

Half days

Departure or return days that qualify as half days.

Nights without paid accommodation

Nights when the employer did not pay documented accommodation.

Breakfast providedTick when the employer paid or provided breakfast during the travel day.

Lunch providedTick when the employer paid or provided lunch during the travel day.

Dinner providedTick when the employer paid or provided dinner during the travel day.

Advanced settings

Months at the same assignment

After three months the full-day rate is 70%; after two years it is half the maximum.

Results update instantly

Result

Example using default values

Domestic Swedish per diem estimate

Estimated tax-free total: SEK 750

Base allowance less meal reductions, never below zero.

Estimate, not a legal decision

Read methodology

Use the result as decision support and planning help. For high-stakes choices, confirm the details with the relevant authority, lender, employer, or adviser.

Result details

Half-day rate: SEK 150
Half of the published full-day maximum.
Night allowance: SEK 150
The half-maximum night standard when accommodation is not paid.
Base allowance: SEK 750
Full days, half days and nights before meal reductions.

Result details

Meal reduction: SEK 0
The meal benefit reduction applied to eligible day amounts.
Long-assignment reduction: SEK 0
The amount removed because the assignment exceeds three months or two years.
Estimated tax-free total: SEK 750
Base allowance less meal reductions, never below zero.
Effective amount per counted day: SEK 250
A comparison figure, not a guaranteed employer payment.
Meal reduction: SEK 0
The reduction for one full day with the selected meals.

Analysis & guidance

Keep a travel record
Record dates, destination, purpose, departure and return times, and whether accommodation or meals were paid.
Distance and per diem differ
Per diem covers additional living costs on a qualifying business trip; it is not mileage reimbursement or a salary supplement.
Check the official rules
The trip must meet the distance, overnight and business-purpose conditions. Collective agreements may use other amounts.

Swedish domestic per diem 2026 – a practical guide

Tax-free domestic per diem covers additional living costs when you travel for work and stay overnight away from your normal business location. This calculator is a transparent planning estimate based on the Swedish Tax Agency’s standard amounts.

The 2026 standard amounts

For income year 2026, the full-day amount is SEK 300, the half-day amount is SEK 150 and the night standard is SEK 150 when the employer has not paid documented accommodation. You can select 2025 to compare the previous SEK 290, 145 and 145 amounts.

Meals supplied by the employer

The tax-free amount must be reduced when the employer pays or provides breakfast, lunch or dinner. The reduction depends on the meals and the day rate. The calculator applies the published proportions to full and half days and never produces a negative total. A provided meal may also be a separate taxable benefit on payroll.

Long assignments and evidence

After more than three months at the same location, the full-day amount becomes 70% of the maximum. After more than two years it becomes half the maximum. A night standard requires that the employer did not pay documented accommodation. Keep dates, times, destination, purpose, meals and accommodation in your travel record.

Check the conditions

A business trip normally needs a work purpose, sufficient distance from both home and the ordinary workplace, and an overnight stay. Per diem is not mileage reimbursement. Collective agreements can use different amounts, so verify the result with the Swedish Tax Agency and your employer.

How the calculation works

2026 Swedish standard amounts

For domestic business travel in 2026, Skatteverket lists SEK 300 for a full day, SEK 150 for a half day and SEK 150 for a night when accommodation is not paid. The calculator also keeps the 2025 rates available for comparison.

Meals reduce the daily amount

When an employer provides meals, the tax-free amount is reduced. The model applies the published proportions to full and half days and never lets the total become negative. A meal benefit can also have separate payroll-tax consequences.

Long assignments use lower rates

The full-day amount is reduced to 70% after three months at the same location and to half the maximum after two years. The calculator shows that reduction separately so the assumption is visible.

Common questions

What is the full domestic rate in 2026?

The Swedish full-day standard is SEK 300 for income year 2026. Half days and the night standard are SEK 150.

Why is my result lower when meals are provided?

Skatteverket requires reductions when the employer pays or provides meals. The exact reduction depends on the day rate and meals.

Does this calculate foreign per diem too?

No. Foreign travel uses country-specific normal amounts and different time rules. Use the official Skatteverket tables for an overseas trip.

How to read this calculator

These results are meant as guidance. They are based on rules, assumptions, and simplified models that can differ from your exact real-world situation.

Estimate, not a legal decision

Use the result as decision support and planning help. For high-stakes choices, confirm the details with the relevant authority, lender, employer, or adviser.

Methodology

Each calculator uses defined inputs, assumptions, and logic. We explain the broader approach on the methodology page.

Read methodology

Sources and updates

Important calculators should be traceable back to official rules, public guidance, or other clearly stated references.

Read about sources

Official sources

Last reviewed: 2026-08-29
Rules effective from: 2026-01-01
Rule set: Swedish domestic per-diem rules for 2026

Important limitations

The result is an estimate
Your individual facts can change the outcome
Rates and rules can change
A collective agreement may override statutory levels

Verify with the responsible authority or service

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