Standard amounts in 2026
For a domestic business trip with an overnight stay, the full-day amount is SEK 300 and the half-day amount is SEK 150. After more than three months at the same location, the full-day amount is SEK 210, and after more than two years it is SEK 150.
Free meals reduce the amount
For a full per diem, free breakfast reduces the amount by SEK 60 and free lunch or dinner by SEK 105. Free meals can also create a taxable meal benefit.
This calculator covers domestic business travel in Sweden. Foreign travel uses country-specific standard amounts and other reduction rules.