> ## Documentation Index
> Fetch the complete documentation index at: https://help.findity.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Tax regulations 2026

export const InlineButton = ({href, children}) => {
  const isExternal = (/^https?:\/\//).test(href || "");
  return <a href={href} target={isExternal ? "_blank" : undefined} rel={isExternal ? "noopener noreferrer" : undefined} className="inline-block whitespace-nowrap rounded-md px-3 py-0.5 text-[0.95em] font-medium leading-[1.7] no-underline bg-[#9FD8C3] text-[#012A2D] dark:bg-[#1F5B4C] dark:text-[#D8F3E6] border-b-0 mb-2">
      {children}
    </a>;
};

<Note>
  **This article applies to the following countries**

  * Sweden
  * Norway
  * Finland
  * Denmark
  * Germany
  * United Kingdom
  * Spain
  * The Netherlands
</Note>

The following text in this article outlines the new rules for 2026. Would you like to learn more about what your organisation need to update?

<InlineButton href="/en/other/what-settings-do-we-need-to-update-on-organisation-level-prior-to-a-new-year">Click Here</InlineButton>

Click on the tabs below to read about the previous and new rules for each country.

<Tabs>
  <Tab title="Sweden">
    | **SWEDEN** | **2026** |
    | - | - |
    | Entertainment | <InlineButton href="/en/other-administrator/business-representation-and-vat-from-april-1-2026-2">Changes from april 1</InlineButton> |
    | Mileage | No changes |
    | Per Diem Domestic | Whole day **300** SEK<br /> Half day **150** SEK<br /> Night  **150** SEK<br /> 3month:   **210** SEK<br /> 2 years: **150** SEK |
    | Per Diem International | <InlineButton href="https://skatteverket.se/privat/skatter/arbeteochinkomst/traktamente/utlandstraktamente.4.2b543913a42158acf800016035.html">Link to current regulations</InlineButton> |
    | Food deduction | Breakfast **62** SEK<br /> Lunch/dinner **124** SEK<br /> Free food full day **310** SEK |
  </Tab>

  <Tab title="Norway">
    | **NORWAY** | **2026** |
    | - | - |
    | Entertainment | Outside the office <br />\< **592** NOK 100% cost deductible <br />>**592** NOK 0% |
    | Mileage | **Tax free mileage**<br /> No changes <br /><br />**Government mileage** <br />Private car (incl electric car), **5.3** NOK/KM |
    | Per Diem Domestic | **Taxfree:** <br />Overnight in hotel (without breakfast): **693** NOK <br />Overnight accommodation without cooking facilities: 400 NOK <br />Other accommodation with cooking facilities (workman's hut, lodgings, private home): **107** NOK <br /><br />**State recommendation**<br /> Business travel without overnight stay <br />From 6 to 12 hours: **397** NOK <br />Above 12 hours: **736** NOK <br /><br />Business travel with overnight stay <br />As of 12 hours: **1012** NOK<br /> From 6 to 12 hours above 24 hours: **397** NOK<br /> Above 12 hours above 24 hours: **736** NOK |
    | Per Diem International | New amounts <InlineButton href="https://www.regjeringen.no/no/tema/arbeidsliv/Statlig-arbeidsgiverpolitikk/statens-personalhandbok/sph-meldinger/2025/pm-2025-18-ny-saravtale-om-dekning-av-utgifter-til-reise-og-kost-utenfor-norge/id3144033/">New amounts</InlineButton> |
    | Food deduction | No changes |
    | Night accomodation | No changes |
    | Compensation allowance | **674** NOK |
  </Tab>

  <Tab title="Finland">
    | **FINLAND** | **2026** |
    | - | - |
    | Entertainment | No changes |
    | Mileage | **Vehicle**<br /> Car **55** cents / km <br /><br />**Additional rates** 9 cents / km with trailer attached to the car<br /> 15 cents / km when the work requires a caravan attached car<br /> **28** cents / km when the work's execution requires a restroom cabin correspondingly heavy load attached to the car<br /> 4 cents / km for transport in the car of machines or other objects which weighs over 80 kg or is bulky<br /> 4 cents / km if the employee transfers due to work obligations dog in the car <br />**12** cents / km when work requires driving along forest roads or others closed to traffic road construction workplaces, for the kilometers in question<br /> 4 cents /km for extra passenger <br /><br />**More vehicles** <br />Motor boat, **97** cents / km (maximum 50 hp)<br />Motor boat, **141** cents / km (over 50 hp)<br /> Snowmobile **134** cents / km<br /> ATV **126** cents / km <br />Motorcycle **42** cents / km<br /> Moped **23** cents / km <br />Other vehicle 13 cents / km <br /><br />**Business Car**<br /> **11** cents / km |
    | Per Diem Domestic | **Business trip duration 24 hours or less:**<br /> Partial daily allowance of **25** <br />EUR If the business trip is >10 hours **54** EUR<br /><br /> **Tax-exempt meal reimbursements 2025**<br /> If the business trip requires one meal, the maximum reimbursement is **13,50** EUR. <br />If the business trip requires two meals, the maximum reimbursement is **27** EUR. <br /><br />**Business trip duration more than 24 hours:**<br /> For every full 24h period = full daily allowance **54** EUR <br />If the trip lasts more than 2h over 24h, additional 24 EUR may be added to the full daily allowance<br /> If the trip lasts more than 6h over 24h, additional **54** EUR may be added to the full daily allowance. |
    | Per Diem International | New amounts <InlineButton href="https://www.vero.fi/sv/Detaljerade_skatteanvisningar/beslut/47405/skatteforvaltningens-beslut-om-skattefria-resekostnadsersattningar-under-2026/">New amounts</InlineButton> |
    | Night allowance | No changes |
  </Tab>

  <Tab title="Denmark">
    | **DENMARK** | **2026** |
    | - | - |
    | Entertainment | No changes |
    | Mileage | Own car or motorcycle up to 20,000 km/year: **3,94** kr/km<br /> Own car or motorcycle over 20,000 km/year: **2,28** kr/km <br />Own bike, moped or EU moped: **0,64** kr/km |
    | Per Diem Domestic and International | Accommodation: DKK **268** <br />Food and small necessities: DKK **625** |
  </Tab>

  <Tab title="Germany">
    | **GERMANY** | **2026** |
    | - | - |
    | Entertainment | No changes |
    | Mileage | No changes |
    | Per Diem Domestic | No changes |
    | Per Diem International | <InlineButton href="https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-12-05-steuerliche-behandlung-reisekosten-2026.pdf?__blob=publicationFile&v=4">Amounts</InlineButton> |
  </Tab>

  <Tab title="United Kingdom">
    | **UK** | **2026** |
    | - | - |
    | Entertainment | No changes |
    | Mileage | New amounts every third month |
    | Scale Rate Payment Domestic | No changes |
  </Tab>

  <Tab title="Spain">
    | **SPAIN** | **2026** |
    | - | - |
    | Entertainment | No changes |
    | Mileage | 0,26 euro/km |
    | Per Diem Domestic | No changes |
  </Tab>

  <Tab title="The Netherlands">
    | **THE NETHERLANDS** | **2026** |
    | - | - |
    | Entertainment | N/A |
    | Mileage / Commuting | No changes |
    | Per Diem Domestic | N/A |
  </Tab>
</Tabs>

## Related articles

* [Why do I need the chart of accounts?](/en/other/why-do-i-need-the-chart-of-accounts)
* [What is the difference between an administrator and a user?](/en/other/what-is-the-difference-between-an-administrator-and-a-user)
* [Are the users invited immediately when I add them?](/en/other/are-the-users-invited-immediately-when-i-add-them)
* [What is the difference between expense and expense report?](/en/other/what-is-the-difference-between-expense-and-expense-report)
* [What operating systems do we support for iOS and Android?](/en/other/what-operating-systems-do-we-support-for-ios-and-android)