Mileage allowance 2026: calculate the tax-free amount
The tax-free mileage allowance for your own car is SEK 25 per mil (10 km) in 2026. Work out how much is tax-free and how much counts as salary.
Calculate mileage allowance
See how much is tax-free for your own car, a company car and an electric company car in 2026.
The standard amounts apply to the 2026 income year according to the Swedish Tax Agency (Skatteverket) and refer to business travel. Travel between your home and your workplace does not count as business travel.
What is mileage allowance?
Mileage allowance (milersättning), also called car allowance (bilersättning), is the payment an employer makes when an employee uses a car for work. Up to the standard amount set by the Swedish Tax Agency (Skatteverket), the allowance is tax-free for the employee, and the employer pays no employer social security contributions on it. Anything paid above the standard amount is salary and is taxed as salary.
Mileage allowance 2026: the rates
- Your own car: SEK 25 per mil (10 km)
- Company car that is not fully electric: SEK 12 per mil
- Fully electric company car: SEK 9.50 per mil
The rates are the same as in 2025. For a company car, the allowance covers fuel and applies when the employee pays for the fuel for the business trip themselves.
What counts as a business trip?
A business trip is a journey made for work, for example to a customer, a supplier or a meeting somewhere other than your usual workplace. Journeys between your home and your usual workplace are not business trips. Instead, they may qualify for a travel deduction (reseavdrag) in your personal tax return. Read more in our guide to the 2027 tax return.
Mileage allowance in your own limited company and sole trader business
If you own a limited company (aktiebolag, AB), the company can pay you a tax-free mileage allowance when you drive your private car for work, on the same terms as for other employees. If you are a sole trader (enskild firma) and use your private car in the business, you instead claim a deduction of SEK 25 per mil in your tax return.
Keep the records
The Tax Agency may ask you to show which journeys the allowance relates to. Note the date, starting point and destination, purpose and number of mil for each journey, for example in a mileage log (körjournal). We book the travel expense claims and pay out the allowance with the salary. Read more about payroll.
Frequently asked questions
Is mileage allowance tax-free?
Yes, up to the standard amount. With your own car it is SEK 25 per mil in 2026, with a company car SEK 12 and with a fully electric company car SEK 9.50. Any allowance above the standard amount is salary.
What happens if the employer pays more than SEK 25 per mil?
The part above SEK 25 per mil is taxable salary. The employer deducts tax and pays employer social security contributions on that part.
Do I get mileage allowance for travelling to work?
No, tax-free mileage allowance only applies to business trips. Journeys between your home and your usual workplace may instead qualify for a travel deduction in your tax return.
Has the mileage allowance changed in 2026?
No. The rates for 2026 are the same as for 2025: SEK 25 per mil for your own car, SEK 12 for a company car and SEK 9.50 for a fully electric company car.
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