For the benefit of free travel to or from ships is a specific provision in 11 Chapter. 4 § THE.
Such a trip is tax exempt for a person who has sjöinkomst and have the ship as a service point. Exemption does not apply if the ship is a passenger ferries närfart with the established timetable.
Benefits of free suspension travel in other cases it is normally taxable. For information on these trips, See Tax notifies you of deductions for increased cost of living, etc.. (SKV M 2007:34).