Skip to main content

Swedish daily allowance (per diem) guide

Bezala's daily allowance (Per diem) rules varies based on company's home-based country. This article explains the general rules for companies based in Sweden.

J
Written by Julia Winberg
Updated today

Eligibility Requirements

To receive a daily allowance compensation (traktamente), your business trip must pass midnight (include at least one overnight stay) and be to a destination over 50 km from both your home and regular workplace.

Note: The minimum distance requirement may vary by company policy.

Attachments

You can add attachments (such as itineraries or travel confirmations) to your daily allowance claims for documentation purposes.

General requirements for attachments in Bezala:

  • Format types must be one of the following: jpeg, png, gif, heic, heif or pdf

  • The file size cannot exceed 10MB

  • The dimensions cannot exceed 10,000 x 10,000 pixels.

Daily allowance calculation

Calculations are calendar based, which means that the first and the last day of the trip can be calculated as half days depending on trip start and end times:

Category

First day of trip

Last day of trip

Half day

Begins after 12 am (12:00)

Ends before 7 pm (19:00)

Full day

Begins before 12 am (12:00)

Ends after 7 pm (19:00)

  • Domestic Rates: Full day and half day rates are set according to Swedish tax law.

  • Important: Rates are updated annually by Skatteverket. Check current rates in your Bezala settings or with Skatteverket.

International Rates: Foreign travel uses country-specific rates set by Skatteverket (updated yearly). Bezala automatically applies the correct rate based on destination.

Free Meals and Taxable Benefits (Kostförmån):

When you receive free meals, the allowance is reduced. The reduction amounts are set by Skatteverket and updated yearly. Types of reductions: Fully free food (3+ meals/day), Free lunch or dinner, Free breakfast.

Note: Hotel breakfast included in room price or flight meals are typically non-taxable.

Tax Calculation: Sweden uses 30% flat tax rate for taxable meal benefits.

Did this answer your question?