Updated: February 2026

Planning a business trip to (or within) Sweden soon? If you’re an accountant or finance manager, you’ll need to understand the standards and guidelines surrounding per diem rates. This is a key part of business travel expense management.

Per diem rates vary by country and for different kinds of trips. We’ve put together this guide to help you get up to speed on everything you need to know about per diem rates in Sweden. 

What are per diem rates?

The phrase “per diem” means “by the day” in Latin. Per diem rates are standard rates paid by employers to their employees to cover the cost of a business trip. This daily allowance covers business expenses incurred on the trip, like food, accommodation, transportation, and more. Many governments provide guidelines for per diem rates. 

How are per diem rates calculated in Sweden?

Swedish employers may pay employees daily allowances, or per diem rates. The rules for these are defined on the Skatteverket (Swedish Tax Agency) website. You can find rules for general per diem rates, and also for international allowances. 

Need help setting up a business travel budget? Check out our useful guide.

What is covered in the per diem rates?

Swedish per diem rates cover the expenses incurred while on a business trip. These may include accommodation expenses, meal costs, and other small expenses. Per diem allowances in Sweden are tax-free up to a maximum amount (and taxable above this amount) if they meet the following conditions:

• The trip is a business trip, meaning the employee is travelling to a place that is not their usual workplace.
• The location of travel is more than 50 km from the employee’s workplace, and more than 50 km from their home. 
• The business trip includes at least one overnight stay, meaning it includes the time between midnight and 6 am for at least one night. 

The tax-free per diem amount doesn’t have to be declared on taxes, and it also cannot be deducted. 

Tax-free per diem amounts in Sweden for 2026

All rates are in Swedish Krona.

Domestic rates:

Full day

SEK 300

Half day

SEK 150

After three months

SEK 210 per full day

After two years

SEK 150 per full day

Night rate

SEK 150

Rates for travelling abroad:

Full day

Full amount

Half day

Half the normal amount

After three months

70% of the normal amount per full day

After two years

Half the normal amount per full day

Night rate

Half the normal amount

A full day is defined as all days of the trip, plus the day of departure if it starts before 12 pm, and the day of return if it ends after 7 pm.

A half day is defined as the day of departure if the journey starts after 12 pm or later, or the day of return if it ends at 7 pm or earlier.

A night rate journey is a journey that takes place between the hours of midnight and 6 am.  

Rules for long-term travel

For long-term business trips, travellers will receive a reduced allowance after three months and two years, as described above. The three-month rule does not apply to professionals that are constantly on the move, like truck drivers and pilots. On long-term trips, employers can only pay a per diem amount for full days rather than half days.

Business trips are considered continuous if they are not interrupted for at least four weeks. The three month amount can be extended if this period includes breaks for vacation, illness, or a new business trip to another location. 

Is complex business travel admin getting you down? Have a look at our free business travel report template for 2024.

Per diem rates when the employer pays for meals

When an employer pays for meals, the tax-free per diem rates are reduced, unless they are meals that are included in the price of transit (such as a meal provided on an aeroplane).

A more detailed explanation of the rules regarding meal allowances:

Reduction of allowances

Benefit taxation

Free meals during business trip

Yes

Yes

Hotel breakfast included in the room rate

Yes

No

Meals included in the price of transit

No

No

External representation

Yes

No

Internal representation

Yes

No

What travellers will receive for domestic trips, according to which meals are deducted:

Full amount

Business trip more than 3 months

Business trip more than 2 years

30% of the amount

Breakfast, lunch, and dinner deducted

SEK 270

SEK 189

SEK 135

SEK 81

Lunch and dinner deducted

SEK 210

SEK 147

SEK 105

SEK 63

Lunch or dinner deducted

SEK 105

SEK 74

SEK 53

SEK 32

Breakfast deducted

SEK 60

SEK 42

SEK 30

SEK 18

A full list of the percentages deducted for each meal:

Domestic travel

Travel abroad

Breakfast

20%

15%

Lunch

35%

35%

Dinner

35%

35%

Swedish government per diem rates for international travel

The Swedish government’s full list of per diem rates for foreign countries can be found on the government website. A few select countries are below: 

Country

Per diem (excluding accommodation)

Finland

SEK 968

Germany

SEK 760

Spain

SEK 635

Denmark

SEK 1,226

Guinea

SEK 566

Netherlands

SEK 745

Norway

SEK 1,054

Poland

SEK 597

Portugal

SEK 616

USA

SEK 1,049

Canada

SEK 895

Israel

SEK 956

Malta

SEK 659

Montenegro

SEK 391

Australia

SEK 727

Bangladesh

SEK 399

India

SEK 300

Thailand

SEK 521

Sri Lanka

SEK 424

Tonga

SEK 438

Vanuatu

SEK 603

Venezuela

SEK 300

Vietnam

SEK 328

Zimbabwe

SEK 470

Are per diem rates the same in different Swedish cities?

The Swedish government has the same per diem rates across the country. Other countries may have their own per diem rates for individual Swedish cities. For example, the US federal government per diem rates for Stockholm, Sweden in 2026 are: 

Maximum lodging rate

M & IE rate

Maximum per diem rate

$289

$152

$441

The same rates also apply to other Swedish cities.

UK per diem rates for international business travel

The per diem rates for Sweden vary by country. US rates are listed above, while UK rates can be found on the government website. The UK government offers per diem rates for Stockholm, Sweden. These are: 

Over 5 hours

SEK 379

Over 10 hours

SEK 857.50

24 hours

SEK 917.50 plus room rate

Room rate

SEK 1,939.50

Breakfast

SEK 0

Lunch

SEK 345

Dinner

SEK 445

Other

SEK 0

Drinks

SEK 67.50

Hotel to office

SEK 60

Total residual

SEK 917.50

Need help with your travel management? Check out our list of the five best corporate travel companies in Sweden.

Why it’s crucial to know about per diem rates in Sweden

It’s good practice to pay for employees’ expenses when they’re travelling on business, and per diem allowances offer a convenient way to do this. It’s important to know about government standards for per diem rates to make sure your company is complying with tax regulations. 

Per diem rates have many benefits: they can help create more predictable budgets, reduce paperwork, simplify travel for employees, and ensure fairness by standardising reimbursements.

Be sure to familiarise yourself with Swedish government guidelines for per diem rates when planning business travel in Sweden. If you’re travelling internationally, consult your own country’s per diem rates for business travel in Stockholm or elsewhere.