Per diem allowance for freelance assignments: rules and amounts 2026
Per diem allowance for freelance assignments: rules and amounts 2026
As a freelancer or umbrella-employed worker through Paidin, assignments sometimes require travel to other locations with overnight stays. In those cases you may be entitled to a per diem allowance (traktamente), a tax-free reimbursement that covers increased living costs during the trip. This guide explains what a per diem is, what rules apply and how to register your business travel in Paidin's portal.
What is a per diem allowance?
A per diem is a standardised reimbursement that employers can pay to employees for business travel. The purpose is to compensate for the extra costs that arise when you work in a different location, such as expenses for food and incidental costs. The reimbursement is tax-free up to the standard amounts set by the Swedish Tax Agency (Skatteverket) each year, which means it does not affect your taxable income.
The per diem is not a reimbursement for accommodation itself. Hotels and lodging are handled separately as expenses. The per diem instead covers the everyday extra costs that arise when you are away from home and cannot eat or shop as usual.
When are you entitled to a per diem?
For the per diem to be tax-free, the business trip must meet three basic conditions:
- The destination must be more than 50 kilometres from your home
- You must stay overnight at the other location
- The trip must be linked to a specific work assignment
As an umbrella-employed worker through Paidin, your home is often your place of work since freelancers normally have no fixed office address. The distance is then calculated from your home address to the location where the assignment is carried out.
Reduction during longer stays
If you work at the same location for an extended period, the per diem is reduced:
- After three months at the same location, the amount is reduced to 70 percent of the standard amount, that is 210 SEK per full day for 2026
- After two years, the amount is reduced to 50 percent of the standard amount, that is 150 SEK per full day for 2026
Per diem amounts 2026 (domestic)
Skatteverket sets the standard amount ahead of each tax year. For 2026 the full-day amount is 300 SEK and the half-day amount is 150 SEK.
A full-day per diem applies when you are away the whole day and stay overnight. The departure day counts as a full day if you leave home no later than 12:00, and the return day counts as a full day if you arrive home no earlier than 19:00. If the trip starts after 12:00 or ends before 19:00, the day counts as a half day.
Here is an example. Assume you travel to Gothenburg for a three-day assignment via Paidin.
| Day | Time | Type | Amount |
|---|---|---|---|
| Day 1 | Departure 09:00 | Full day | 300 SEK |
| Day 2 | Full working day on site | Full day | 300 SEK |
| Day 3 | Return 16:00 (before 19:00) | Half day | 150 SEK |
| Total | 750 SEK |
The 750 SEK is deducted before tax, which means your taxable income is reduced by the same amount. You therefore pay no tax on the per diem.
Reduction for free meals
If you receive free meals during the business trip, the per diem must be reduced according to Skatteverket's schedule. The amounts for 2026 are:
| Meal | Reduction | Amount |
|---|---|---|
| Breakfast | 15 % | 45 SEK |
| Lunch | 35 % | 105 SEK |
| Dinner | 35 % | 105 SEK |
| All meals | 85 % | 255 SEK |
Per diem for international assignments
When you carry out assignments abroad, different amounts apply. Skatteverket sets standard amounts per country, and the amounts vary depending on the cost of living in each country. If you visit several countries during the same trip, the amount for the country where you stayed overnight applies.
Current international amounts are published by Skatteverket and updated annually. Enter the destination country and dates in the travel expense report so that the correct standard amount can be applied.
How to register a per diem via Paidin
A per diem is registered as a deduction linked to your invoice. You need to fill in a travel expense report (download the template here) with information about destination, departure date, return date, times of day and any free meals. In most cases proof of accommodation is also required.
The travel expense report and supporting documents are uploaded in the expense section on the invoice page in Paidin's portal. The documentation must reach Paidin before salary payout. Deductions cannot be handled retroactively or moved between invoices, so upload the per diem directly after creating your invoice or together with creating it.
Once the per diem is approved it reduces your taxable income and thereby increases your net salary. More information about how deductions work is available in the help article Deductions.
Frequently asked questions
Can I receive a per diem for day trips?
A tax-free per diem always requires an overnight stay. If you travel to a location more than 50 kilometres away but do not stay overnight, the tax-free per diem does not apply. You may still be able to claim a deduction for increased living costs in your personal tax return, but that is handled separately and is not included in Paidin's deduction.
What happens if the customer pays for meals?
The per diem must then be reduced according to Skatteverket's schedule: 15 percent for breakfast, 35 percent for lunch and 35 percent for dinner. Note any free meals in the travel expense report so that the deduction is correct.
Is proof of accommodation required?
Yes. The proof confirms that the overnight stay actually took place, which is required for a tax-free per diem. A hotel receipt is normally used for hotel stays. Contact Paidin if you are unsure.
Are the amounts the same every year?
No. Skatteverket adjusts the standard amount when needed. For 2026 the full-day amount is 300 SEK, which is an increase from the 2025 level. Current amounts are always available on Skatteverket's website.