Per Diem, Mileage, Corporate Cards and Time & Attendance in Sweden

Per diem rates in Sweden, 2026

In Sweden, the employer may compensate the costs caused by travel 1) as tax-free travel cost reimbursements (skattefritt traktamente) or 2) use the Swedish per diems (traktamente). Reimbursements and per diems are intended to cover the increased cost of living during the travel, i.e., the accommodation costs, unusual meal expenses, and other small expenses.

1) The employer may reimburse their employee’s expenses as tax-exempt under some conditions. Expenses are tax-exempt if the amount paid does not exceed the fixed per diem rate, the employee will stay more than 50 km from their home and the usual place of work, and the employee can show a travel expense claim or other valid proof of the travel costs. The employee can provide the expenses to the employer with the help of Bezala.

Taxes must be paid for the amount that exceeds the fixed per diem rates. Due to the additional work caused by this method, it is common to compensate the travel expenses with per diems.

2) The amount of per diem paid to the employee depends on the travel duration. Bezala supports per diem payments in Sweden.

1. The full per diem is SEK 300
2. The partial per diem is SEK 150
3. The allowance for nighttime travel is SEK 150

In Sweden, the full day and part-day per diems are only paid if the travel continues overnight. Full per diem will be paid if the trip starts before noon on the day of departure and ends after 07 pm on the day of return. Partial per diem can be paid when the trip starts after noon and ends before 07 pm. Allowance for nighttime travel is paid for travel between 24 am and 06 am.

You can claim local per diem with Bezala.

Mileage allowance in Sweden, 2026

When driving your own car for business use, the basic tax-free mileage allowance is SEK 2,5 / km when other travel costs are not reimbursed.

You can claim local mileage allowances with Bezala.

Welfare Support (friskvårdsbidrag)

In Sweden, companies can provide their employees tax-exempt welfare support of SEK 5 000 (approx. 485 €). Employees can apply for reimbursement for their self-paid welfare activity in Bezala. An annual limit of SEK 5 000 (or smaller) can be set to the welfare support account in Bezala.

Read on the Swedish Tax Office’s website for which activities the support can be applied to.

Control your spend. Simplify compliance. One platform for your team in Sweden.

Bezala replaces manual processes with one automated platform for expenses, company cards and time & attendance — built for finance and HR teams who need local compliance and full visibility, without the extra admin.

Bezala works locally in Sweden for receipts, mileage allowances, per diems and welfare benefit. We have integrations to Fortnox, Hogia and Skatteverket. Accounting batches can also be exported to accounting via Spreadsheet files.

We also offer our Bezala Card corporate card and time & attendance services to companies operating in Sweden.

For international companies

Expense management

Corporate cards

Time & Attendance