Travel
Per diem allowance as an expense – is it allowed?
For freelancers who invoice through WorkNode without their own company.
Yes. On a business trip with an overnight stay more than 50 km from home, you can receive up to SEK 300 per full day tax-free (2026), both in Sweden and abroad.
Source: Swedish Tax Agency: Per diem and mileage allowance (in Swedish), Swedish Tax Agency: Per diem rates abroad (in Swedish), Swedish Tax Agency: What is a regular place of work? (in Swedish)
Why?
A per diem covers increased living costs on a business trip. The Swedish Tax Agency sets the conditions and amounts.
Good to know
- The trip must include an overnight stay and be more than 50 km from both your regular workplace and your home. You assess your regular workplace using the Swedish Tax Agency’s rules on place of work.
- A half day gives SEK 150. Free meals reduce the amount.
- Abroad, a standard amount per country applies.
What you need to show
WorkNode’s per diem template, with destination, dates and times, purpose and which meals were free.
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 →