Trakt i Sverige – for missions within the country can be obtained per diem for domestic missions.
Tax annually establishes the normal amount for maximum tax-free allowance for domestic business travel.
Subsistence allowance for domestic missions for income year 2012 (taxation year 2013) amounts to:
| Income year | 2012 | 2011 | |
|---|---|---|---|
| Full day | 220 kr | 210 kr | Resdag: trip began before 12.00 or completed after 19.00 |
| Half day | 110 kr | 105 kr | Resdag: the journey began after 12.00 or completed prior to 19.00 |
| After three months | 154kr | 147 kr | |
| After two years | 110 kr | ||
| Nattraktamente / Nattschablon | 110 kr | 105 kr | (if the employer does not pay accommodation) |
| Subsistence | 220 kr (210 kr) | 154 kr (147 kr) | 110 kr (105 kr) | 66 kr (63 kr) |
| Reduction of: | ||||
| Food all day (breakfast, lunch and dinner) | 198 kr (189 kr) | 139 kr (32 kr) | 99 kr (95 kr) | 59 kr (57 kr) |
| Lunch and noon | 154 kr (147 kr) | 108 kr (103 kr) | 77 kr (74 kr) | 46 kr (44 kr) |
| Lunch or noon | 77 kr (74 kr) | 54 kr (51 kr) | 39 kr (37 kr) | 23 kr (22 kr) |
| Breakfast | 44 kr (42 kr) | 31 kr (29 kr) | 22 kr (21 kr) | 13 kr (13 kr) |
The standard deduction for the increased cost of living
Learn more about subsistence or subsistence allowances for missions abroad – utlandstraktamente.