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Common deductions in the tax return
Retain your receipts!
If you request a deduction in the tax return, you must be able to prove that you have actually had these expenses. Private living expenses may never be deducted. You may only claim deductions for expenses which have a direct connection to your work.
Deductions — Income from employment etcetera
Journeys to and from work (box 2.1)
You may only make deductions for journeys between your home and your place of work for that part of your expenses which exceeds SEK 11,000.
If you travel by public transport, you have the right to make deductions for these expenses if the distance is at least 2 km.
If you have used a car or motorcycle, you have the right to make deductions for expenses if the distance is at least 5 km. Furthermore, the time saved on your return journey must be at least two hours per day, compared with if you had used public transport.
You also have the right to make deductions for cars or motorcycles if there is no public transport service and if the distance is at least 2 km.
Have you used your car for work journeys?
Have you used your car for work journeys on at least 60 days during the income year and also driven at least 3,000 km in your work? You may then make deductions for journeys between home and work for the days you have used your car for work journeys.
Have you used your car for work journeys on at least 160 days during the income year and also driven at least 3,000 km in your work? You may then make deductions for all the days you have used the car for journeys between your home and your place of work.
For journeys to and from work , you may deduct
Tax return 2023 (income year 2022)
- SEK 18.50 per 10 km for using your own car
- SEK 6.50 per 10 km for using an employer-provided car, if it runs on diesel
- SEK 9.50 per 10 km for using an employer-provided car, if it runs on a fuel other than diesel (such as gasoline, electricity or ethanol)
- SEK 9 per 10 km for using a motorcycle or microcar
- SEK 4.50 per 10 km for using a moped
- SEK 350 per year for using a bicycle.
If you are eligible to make deductions for cars, you may deduct congestion charges.
If, due to old age, illness or disability, you are forced to go by car, you may include the actual expenses for journeys to and from work. For journeys with your own car, deductions of at the most SEK 37 per 10 km should be approved. For journeys with an employer-provided car, deductions of, at the most, SEK 13 per 10 km for diesel and SEK 19 per 10 km for other fuels should be approved. In this case also, you may only make deductions for that part of the expenses which exceeds SEK 11,000.
Business trips (box 2.2)
Travel expenses
When you travel by car for work, your employer may pay you a tax-free car allowance of
- SEK 18.50 per 10 km for using your own car
- SEK 6.50 per 10 km for using an employer-provided car, if it runs on diesel
- SEK 9.50 per 10 km for using an employer-provided car, if it runs on a fuel other than diesel (such as gasoline, electricity or ethanol).
If you have not received remuneration from your employer for your business trip, you may deduct
- SEK 18.50 per 10 km for using your own car
- SEK 6.50 per 10 km for using an employer-provided car, if it runs on diesel
- SEK 9.50 per 10 km for using an employer-provided car, if it runs on a fuel other than diesel (such as gasoline, electricity or ethanol).
Have you made a business trip by car and paid congestion charges? If you have been remunerated for the congestion charge, you should not pay tax on that remuneration. Nor may you make any deduction. If, on the other hand, you have not been remunerated by your employer, you may make a deduction for the congestion charge.
Increased living expenses
You must have spent the night in another location during your business trip in order to make deductions for increased living expenses (meals and petty expenses). Furthermore, it is required that you have travelled to a place more than 50 km away from your ordinary place of work and more than 50 km away from your home.
If you have received a per diem in accordance with a standard allowance, you do not need to declare the compensation and you may not, of course, make a deduction for these expenses. If you have not received a per diem and can show that you have had increased expenses for meals and petty expenses, you may still make deductions. You will either receive a standard allowance deduction or a deduction of the actual increase in expenses.
The standard deductions for meals and petty expenses for business trips within Sweden are:
Tax return 2023 (income year 2022)
- SEK 240 for a whole day.
- SEK 120 for half a day
The standard deductions for meals and petty expenses for business trips in another country are:
- one so-called normal amount for a whole day
- half a normal amount for a half day. If the journey is concluded at 19:00 or earlier and if your journey starts at 12:00 or later, the departure day counts as a half day. The same applies to the return day.
You may deduct what you have paid for accommodation. If you have had such expenses but are unable to prove the amount you may deduct:
- SEK 120 per day for business trips within Sweden the income year 2022 (tax return 2023)
- Half a normal amount per day for business trips in another country.
Temporary work, dual residence and journeys home (box 2.3)
In order to even make a deduction, it is required that you spend the night where the place of work is located and that the distance between the place of residence and the place of work is longer than 50 km .
Temporary work
If you have a temporary employment in a location other than the place you live you may make deductions for increased costs of living on your tax return. You may do so in the following cases:
- If the employment is of a shorter duration (generally no more than two years), such as six months of trial employment or filling in for someone on parental leave.
- If the employment continues for a longer period of time but is still of a temporary nature, such as a project-based employment or construction work.
- If you will be working in more than one location.
- If there is any particular reason why you cannot reasonably move to the place where your work is.
In order to make deductions, you must keep a residence where you live and
- stay the night where your work is
- have more than 50 km between your place of residence and your place of work.
Note that you may only make deductions for meals and petty expenses for the first month of your stay at the location of work. However, this time limitation does not apply to deductions for accommodation costs.
During the first month in your new place of work you may deduct either the actual increase in expenses for meals and petty expenses or a standard amount. The standard amounts are as follows:
- SEK 120 per day of temporary work within Sweden the income year 2022 (tax return 2023)
- Half a so-called normal amount per day of temporary work in another country.
You may deduct what you have paid for accommodation where you work. If you are unable to show what you have paid for your accommodation but are able to prove that you have spent the night where your place of work is located, you may deduct:
- SEK 120 per day of temporary work within Sweden the income year 2022 tax return 2023)
- Half a normal amount per day of temporary work in another country.
You are not entitled to make any deductions for increased accommodation costs if your old residence has been rented out.
Dual residence
If you have dual residence, you may make deductions on your tax return for increased costs of living. Dual residence is when you have moved to a new place of residence due to a new employment but still keep your residence in the old location.
In order to make a deduction, you are required to
- stay the night where your work is
- have more than 50 km between your place of residence and your place of work.
You may only make deductions for dual residence during a limited period of time. Please note that there are different time limits for deductions for meals and petty expenses and for your accommodation.
During the first month in your new place of work you may deduct either the actual increase in expenses for meals and petty expenses or a standard amount. The standard amounts are as follows:
- SEK 72 per day the income year 2022 (tax return 2023) if the new location is in Sweden.
- 30 per cent of the so-called normal amount if the new location is in another country.
You may make deductions for the cost of accommodation in your new place of work. You may make deductions for no longer than two years. Married and co-habiting persons may make deductions after this time if dual residence is due to the spouse’s or co-habitant’s gainful employment. In such cases you may make deductions for no more than five years in total.
If your family residence has moved to the location where you work, you may instead make deductions for your accommodation at the old place of residence.
You are not entitled to make any deductions for increased accommodation costs if your old residence has been rented out.
Journeys home
If, due to work, you are staying at a location other than your place of residence, you may make deductions for expenses in connection with journeys home.
You may make deductions for journeys home if the distance between your residence and the location where you work is longer than 50 km and you stay the night where your work is.
You may deduct for no more than one journey home per week and only for travel within the EU/EEA area. According to the Supreme Administrative Court´s (Högsta förvaltningsdomstolen) decision 2014-05-28 deduction can also be made for journeys to Switzerland.
Normally you are allowed to make deductions for the cheapest means of transportation. However, you may deduct reasonable expenses for air travel or the cost of train rides (including first class and “high speed trains”) even if these means of transportation are not the cheapest. If there is no public transportation, you may deduct:
Tax return 2023 (income year 2022)
- SEK 18.50 per 10 km for your own car
- SEK 6.50 per 10 km for an employer-provided car, if it runs on diesel
- SEK 9.50 per 10 km for an employer-provided car, if it runs on a fuel other than diesel, such as gasoline, electricity or ethanol.
The employer-provided car may belong to you or to a person in your family.
You may make deductions even if your employer has reimbursed your travel. In such cases, the reimbursement is counted as salary.
Other expenses (box 2.4)
You may only make deductions for that part of your expenses which exceeds SEK 5,000.
Work clothes
Clothes you use in your work count as private living expenses and you may not make deductions for them. You may, however, make deductions for protective equipment and protective clothing.
The expenses of the unemployed
If you are unemployed and have received unemployment benefit from the unemployment benefit fund, you have the right to make deductions for expenses for journeys in connection with visits to the Employment Service. You also have the right to make deductions for expenses for journeys and other expenses you have had in connection with applying for suitable jobs within Sweden.
Private office
In order for you to make deductions for a private office, it is necessary that your employer does not provide you with an office. If the private office is in your home, you may only receive deductions in exceptional cases. It is not sufficient that you sometimes work from home to make a deduction for a private office.
Books and newspapers
Some occupational categories may in certain cases make deductions for books and newspapers. This requires that your employer does not provide this literature.
Computer
Expenses for computers are, in most cases, counted as a private living expense and you may not make deductions for these.
Specialist literature
See "Books and newspapers".
Nursery school fees
You may not make deductions for nursery school fees.
Insurance
You may not make deductions for regular life, accident or medical insurance or for endowment policies.
Mobile phone (private)
Telephone calls in your work may be deducted, but not the cost of purchasing the mobile phone or the subscription.
Medical costs
Expenses for health care and medicines may not be deducted.
Study costs
In order to make deductions for study costs, it is required that the training is necessary in order to retain your current employment. However, if you are studying in order to apply for a new job, you may not make deductions for these costs.
Telephone costs
If you use your own telephone for work-related calls, you may make deductions. You may deduct the cost of the calls, but not the cost of the subscription.
Congestion charges
See "Journeys to and from work" and "Business trips",
Tools
If you have yourself purchased tools or instruments which are necessary for work, you may make a deduction for these expenses.
Deductions – Capital
Student loan
Interest and indexation adjustments on student loans may not be deducted.
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