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2025 changes

  • Writer: Mikael Magnusson
    Mikael Magnusson
  • Aug 6
  • 2 min read

Sweden 2025: Tax-Free Mileage, Per Diem Rates, R&D Relief & Employer Contributions


Intro

From 2025, new legislation will introduce key changes for employers and employees in Sweden. These updates cover business travel mileage, per diem allowances, R&D deduction rules, job tax benefits, and more.

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Key Changes for 2025


Mileage Allowances for Business Trips

  • Private, hybrid, and electric vehicles: SEK 25 per 10 km

  • Motorcycles, mopeds, bikes: SEK 9 per 10 km

  • Benefit (company) cars:

    • Diesel/hybrid: SEK 12 per 10 km

    • Electric: SEK 9.50 per 10 km✅ Tax-free within these limits


Per Diem (Daily Allowances)

  • Domestic trips with overnight & ≥ 50 km from home:

    • Full day: SEK 290

    • Half day or night: SEK 145

  • After long-term trips:

    • 3+ months: 70% of full allowance

    • 2+ years: 50% remains payable

  • Meal deductions apply: breakfast SEK 58, lunch/dinner SEK 102 for domestic trips


Employer Social Security Contributions (Arbetsgivaravgifter)

  • Standard rate from January 2025: 31.42 % on gross salary and taxable benefits

  • For employees born 1938–1958: only the pension rate of 10.21% applies

  • Growth Support expanded from Jan 2025: up to two employees qualify, salary cap SEK 35,000 — only pension contribution of 10.21% applies to eligible salaries


R&D Tax Relief

  • Current rules allow a 20% reduction in employer contributions for employees working in R&D, capped at SEK 36 million per month per group

  • Government proposals (practical from 2026) aim to simplify definitions, remove the 15-hour monthly minimum, and clarify eligibility requirements


Job Tax Deduction & Tax Threshold

  • From January 2025:

    • Increased job tax deduction for individuals earning > ~SEK 190 500/year

    • Higher threshold for state income tax: SEK 625 700/year

    • Top marginal rate reduced from ~55% to ~52% by removing credit phase‑outs 


Tax Relief for Foreign Key Employees

  • Employees qualifying as experts, researchers or key personnel taxed on 75% of income (25% tax exempt) during first 3 years

  • Employer social contributions are then calculated on 75% of salary

  • Scheme remains valid through 2025 and beyond 



 
 
 

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