Tax regulations 2026
Written by Mattias Carlsson
Updated at January 16th, 2026
Table of Contents
This article applies to the following countries
- Sweden
- Norway
- Finland
- Denmark
- Germany
- United Kingdom
- The Netherlands
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?
Click on the tabs below to read about the previous and new rules for each country.
Sweden
| SWEDEN | 2026 |
Entertainment |
No changes |
Mileage |
No changes |
Per Diem Domestic |
Whole day 300 SEK Half day 150 SEK Night 150 SEK 3month: 210 SEK 2 years: 150 SEK |
Per Diem International |
|
Food deduction |
Breakfast 62 SEK Lunch/dinner 124 SEK Free food full day 310 SEK |
Norway
| NORWAY | 2026 |
Entertainment |
Outside the office < 592 NOK 100% cost deductible >592 NOK 0% |
Mileage |
Tax free mileage No changes Government mileage Private car (incl electric car), 5.3 NOK/KM |
Per Diem Domestic |
Taxfree: Overnight in hotel (without breakfast): 693 NOK Overnight accommodation without cooking facilities: 400 NOK Other accommodation with cooking facilities (workman's hut, lodgings, private home): 107 NOK State recommendation Business travel without overnight stay From 6 to 12 hours: 397 NOK Above 12 hours: 736 NOK Business travel with overnight stay As of 12 hours: 1012 NOK From 6 to 12 hours above 24 hours: 397 NOK Above 12 hours above 24 hours: 736 NOK |
| Per Diem International | New amounts New amounts |
| Food deduction | No changes |
| Night accomodation | No changes |
| Compensation allowance | 674 NOK |
Finland
| FINLAND | 2026 |
Entertainment |
No changes |
Mileage |
Vehicle Car 55 cents / km Additional rates 9 cents / km with trailer attached to the car 15 cents / km when the work requires a caravan attached car 28 cents / km when the work's execution requires a restroom cabin correspondingly heavy load attached to the car 4 cents / km for transport in the car of machines or other objects which weighs over 80 kg or is bulky 4 cents / km if the employee transfers due to work obligations dog in the car 12 cents / km when work requires driving along forest roads or others closed to traffic road construction workplaces, for the kilometers in question 4 cents /km for extra passenger More vehicles Motor boat, 97 cents / km (maximum 50 hp) Motor boat, 141 cents / km (over 50 hp) Snowmobile 134 cents / km ATV 126 cents / km Motorcycle 42 cents / km Moped 23 cents / km Other vehicle 13 cents / km Business Car 11 cents / km |
Per Diem Domestic |
Business trip duration 24 hours or less: Partial daily allowance of 25 EUR If the business trip is >10 hours 54 EUR Tax-exempt meal reimbursements 2025 If the business trip requires one meal, the maximum reimbursement is 13,50 EUR. If the business trip requires two meals, the maximum reimbursement is 27 EUR. Business trip duration more than 24 hours: For every full 24h period = full daily allowance 54 EUR If the trip lasts more than 2h over 24h, additional 24 EUR may be added to the full daily allowance 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 New amounts |
Night allowance |
No changes |
Denmark
| DENMARK | 2026 |
Entertainment |
No changes |
Mileage |
Own car or motorcycle up to 20,000 km/year: 3,94 kr/km Own car or motorcycle over 20,000 km/year: 2,28 kr/km Own bike, moped or EU moped: 0,64 kr/km |
Per Diem Domestic and International |
Accommodation: DKK 268 Food and small necessities: DKK 625 |
Germany
| GERMANY | 2026 |
Entertainment |
No changes |
Mileage |
No changes |
Per Diem Domestic |
No changes |
Per Diem International |
|
United Kingdom
| UK | 2026 |
Entertainment |
No changes |
Mileage |
New amounts every third month |
Scale Rate Payment Domestic |
No changes |
Spain
| SPAIN | 2026 |
Entertainment |
No changes |
Mileage |
0,26 euro/km |
Per Diem Domestic |
No changes |
The Netherlands
| THE NETHERLANDS | 2026 |
Entertainment |
N/A |
Mileage / Commuting |
No changes |
Per Diem Domestic |
N/A |