Tax-free standard amounts in 2026
The tax-free standard is SEK 25 per Swedish mil for your own car, SEK 12 per Swedish mil for a benefit car that is not fully electric, and SEK 9.50 per Swedish mil for a fully electric benefit car.
One Swedish mil equals 10 kilometres.
If the employer pays more
Any amount above the tax-free standard should normally be treated as salary. Special conditions apply to benefit cars, including who paid for the fuel or charging.