Free meal benefit – calculation, valuation and taxation of costs in favor of a free meal (breakfast, lunch or dinner) or completely free meal.
During the income year (fiscal year) 2012 (taxation year 2013) , the following amounts of dietary preferences:
| Free meal benefit | 2012 |
2011 |
| Breakfast | 40 kr | 38 kr |
| A free meal – Lunch or dinner | 80 kr | 76 kr |
| Completely free diet (at least three meals) | 200 kr | 190 kr |
Free board, enjoyed on public transport during a mission, and free breakfast, that åtnjuts hotel, will be tax free if the diet mandatory part of the price of the travel or room.