På skatteverket.se använder vi kakor (cookies) för att webbplatsen ska fungera på ett bra sätt för dig. Genom att surfa vidare godkänner du att vi använder kakor. Vad är kakor?

För närvarande har vi vissa störningar i telefonin till skatteupplysningen.

Logotyp, till startsidan

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

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 10,000. 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 on at least 60 days in 2016 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 in 2016 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 using your own car, you may make deductions of SEK 18.50 per 10 km; using a motorcycle or microcar, SEK 9 per 10 km; using a moped SEK 4.50 per 10 km and using a bicycle, SEK 250 per year. For journeys to and from work with an employer-provided car, expenses are calculated at SEK 6.50 per 10 km for diesel and SEK 9.50 per 10 km for other fuels (e.g., petrol or ethanol).

If you are eligible to make deductions for cars and have used your own car, 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 10,000.

Business trips (box 2.2)

Travel expenses

If you have used your own or a borrowed car for business trips, you may deduct SEK 18.50 per 10 km. If you have used an employer-provided car and yourself paid for the fuel, the expenses are calculated at SEK 6.50 per 10 km for diesel and SEK 9.50 per 10 km for other fuels (e.g., petrol or ethanol). If you have made business trips using your own car, you may also make deductions for congestion charges. If your employer has already compensated you for this, you may not make any deductions.

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, the employer will report this with a tick on your income statement (boxes 051 and 052). The tick means that 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. For business trips within Sweden, you will either receive a standard allowance deduction of SEK 220 for a whole day and SEK 110 for half a day or a deduction of the actual increase in expenses.

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 greater than 50 km .

Temporary work

If your work is at a location other than where you reside, you may not normally make deductions for the increase in living expenses. You may make deductions if you have a temporary job at another location, e.g., if the work is only for a short period, if the work is to be conducted at several different locations or if the work is fixed-term. You may only make deductions for meals and petty expenses for the first month of your stay at the location of work. This time limit does not apply to deductions for your accommodation.

You may make deductions for increased expenses for meals and petty expenses for the first month using the standard allowance amount of SEK 110 per day or using the actual increase in expenses. With regard to accommodation, you make deductions for what you have actually paid. If you have had expenses for accommodation, but cannot prove their amount, you may make deductions for SEK 110 per night. These amounts apply to work within Sweden.

Dual residence

If you have taken employment and moved to a new location but have retained your old residence, you may make deductions for increased living expenses for a limited period of time. Please note that there are different time limits for deductions for meals and petty expenses and for your accommodation. You may only make deductions for increased expenses for meals and petty expenses for the first month with the standard allowance amount of SEK 66 per day or with the actual increase in expenses.

You may make deductions for your accommodation costs at the new location. 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.

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 a deduction for no more than one journey per week using the cheapest mode of transport. You may make deductions for expenses for trains or reasonable expenses for air travel, even if this is not the cheapest option.

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.

Deduction – Capital

Student loan

Interest and indexation adjustments on student loans may not be deducted.

Skatteverket

Till toppen