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  • Writer's pictureMikael Magnusson

January 2023 changes

Change in compensation for business trips

The tax-free mileage allowance for trips with private cars will be increased from today's SEK 18.50 to SEK 25.

For benefit car applies:

Gasoline, diesel, and hybrid will all be increased to SEK 12

Electric car, unchanged SEK 9.50


Temporarily abolished benefit taxation of free electric car charging at work

In the past, anyone allowed to charge their private car or benefit car for free at the workplace was taxed on benefits. From now on, up until the end of June 2026, this benefit won't be taxed.




The R&D deduction is increased

The R&D deduction means that companies with employees who work on research or development pay lower employer contributions and a lower general wage contribution for these employees. From 2023, the total fee reduction for a company or corporate group will increase from SEK 1.2 to 3 million per month.


The employment tax deduction is strengthened for employees who have reached the age of 65

The tax will be reduced for employees who have reached the age of 65 at the beginning of the year and who continue to work. No changes to the employer's contribution.


Allowance

The tax-free allowances are increased from SEK 240 to SEK 260 and the cost deductions are therefore increased proportionally to;

Breakfast SEK 52

Lunch/dinner SEK 91


You can find the newly updated list of tax-free foreign allowances here.

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