The threshold is SEK 15,000 in 2026
For income year 2026, only the part of calculated commuting costs above SEK 15,000 is deductible.
Conditions for commuting by car
The normal conditions include at least 5 km between home and work and at least 2 hours of daily time saving compared with public transport.
The result is a calculation aid, not a decision that you qualify. Skatteverket determines whether the legal conditions are met.