MILEAGE / Mileage allowance / Travel expenses? Tax-free mileage rates / tax bilersättning / tax free travel allowance?
Itn workers using own car (private) or other own vehicle in service to and from work may be entitled to compensation from the employer, sk. travel allowance.
Itn employer can give an employee who uses own car (private) or other own vehicle in service to and from work a tax-free mileage allowance / mileage allowance. The compensation is a travel allowance to cover the employee's travel in service.
Tax-free mileage allowance / mileage allowance for the income year / financial year 2013 (taxation year 2014):
| Income year / year (taxation year) | 2013 (2014) | 2012 (2013) | 2011 (2012) |
| Private car (private): | 18,50 SEK / mil | 18,50 SEK / mil | 18,50 SEK / mil |
| Förmånsbil (company): | |||
| – Bension, ethanol m.m | 9,50 SEK / mil | 9,50 SEK / mil | 9,50 SEK / mil |
| – Diesel | 6,50 SEK / mil | 6,50 SEK / mil | 6,50 SEK / mil |
| Motorcycle: | 9,00 SEK / mil | 9,00 SEK / mil | 9,00 SEK / mil |
| Mopedbil: | 9,00 kr/mil9, 00 € / mil | 9,00 SEK / mil | 9,00 SEK / mil |
| Moped: | 4,50 SEK / mil | 4,50 SEK / mil | 4,50 SEK / mil |
| Bicycle: | 250 kr | 250 kr | 250 kr |
Learn more about travel allowance and förmånsbil!
Deductions for commuting expenses
An employee who is not entitled to compensation from his employer may instead claim deductions for their travel expenses in its income tax return.
Deduction for travel to and from work and for business travel by car shall be allowed as 18,50 SEK per mil.
The limit for deductible expenses for travel between home and work is 10 000 kr ( 9000 kr). For income years 2012 only deductions claimed for expenses exceeding 10 000 kr (9 000 kr ).
Do you have a company car are deductible by 6,50 SEK per mil for diesel and 9,50 SEK per mil for other fuels (t.ex. gasoline or ethanol).