Two-year same-place trips get lower daily allowance

Business travel to one and the same place lasting more than two years now has its own reduced daily amountsSkatteverket. For such trips the deductible schablon amounts are 145 kronor per day for income year 2025 (2026 return)Skatteverket and 150 kronor per day for income year 2026 (2027 return)Skatteverket; this is the tax-free deductible schablon where the employer pays the per diemSkatteverket. Where no per diem is paid and the traveller deducts the cost instead, the deduction for meals and small expenses on same-place trips beyond two years stays at 87 kronor per full day for 2025Skatteverket and 90 kronor per full day for 2026Skatteverket.

The two-year rule sits on top of the existing three-month reduction, not instead of itSkatteverket. The ordinary deductible schablon for domestic travel with overnight stays remains 290 kronor per full day, 145 per half day and 145 per night for 2025, and 300, 150 and 150 kronor for 2026. After three months in the same place the full-day amount falls to 203 kronor for 2025 and 210 kronor for 2026, with no tax-free amount for half days; lodging can still be reimbursed at actual cost or 145/150 kronor per night. The deduction route without employer per diem mirrors the same figures — 290/145 per full and half day for 2025, 300/150 for 2026, actual lodging costs or the same night schablon — with 87/90 kronor per full day after three months in one placeSkatteverketSkatteverket and nothing for half days, and the same 87/90 kronor continuing past the two-year markSkatteverketSkatteverket.

A further new sentence raises the bar for claiming more than the schablonSkatteverket: the traveller must be able to make it probable that increased meal and incidental costs were incurredSkatteverket, and only where the actual additional costs for meals and small expenses exceed the schablon can a deduction for the actual costs arise in some casesSkatteverket. The symmetrical employer-paid rules are unchanged: per diem at the deductible schablon is reported by the employer and neither declared nor deducted; any excess over the schablon is salary; per diem below the schablon is declared as cost compensation at point 1.2 with the deductible schablon deducted at point 2.2. Deductions require overnight travel to a place more than 50 kilometres from both work and home, and a full day means departure before noon and return after 19.00.

Legal basis: 12 kap. 6 and 13-16 §§ inkomstskattelagen (1999:1229), with the 2025/2026 daily amounts in Skatteverket's Avdragslexikon for private individuals.