Travel
Mileage allowance as an expense – is it allowed?
For freelancers who invoice through WorkNode without their own company.
Yes. If you drive your own car for the assignment, you can receive up to SEK 25 per Swedish mil (10 km) tax-free (2026).
Source: Swedish Tax Agency: Per diem and mileage allowance (in Swedish), Swedish Tax Agency: What is a regular place of work? (in Swedish)
Why?
The Swedish Tax Agency sets a fixed amount per mil that may be paid tax-free for business travel. Fuel receipts are not reimbursed.
Good to know
- SEK 25 per mil is the most we pay, because it is the Swedish Tax Agency’s tax-free amount. You can choose a lower amount.
- Applies to journeys for the assignment, not commuting to your regular workplace. You assess your regular workplace using the Swedish Tax Agency’s rules on place of work.
- Fuel receipts are not reimbursed; the mileage allowance covers the car.
What you need to show
A driving log with the date, start and end address, distance, purpose and client or assignment.
How it works through WorkNode
The expense is booked by WorkNode as your employer. If the cost is private, it counts as a benefit, and you would then pay tax and we would pay employer contributions on it. That is why we only approve costs that belong to the assignment.
Why we are careful →