Tax regulations 2025
Written by Robin Göransson
Updated at January 27th, 2025
Table of Contents
This article applies to the following countries
- Sweden
- Norway
- Finland
- Denmark
The following text in this article outlines the new rules for 2025. Would you like to learn more about what your organization needs to update by the end of the year? Click here
Click on the tabs below to read about the new rules for each country.
Sweden
| SWEDEN | 2025 |
| Entertainment |
No changes |
| Mileage |
No changes |
| Per diem Domestic |
Whole day 290 SEK Half day 145 SEK Night 145 SEK |
| Per diem International |
New amounts for all countries |
| Food deduction |
Breakfast 61 SEK Lunch/dinner 122 SEK Free food full day 305 SEK |
Norway
| NORWAY | 2025 |
| Entertainment |
Outside the office > 579NOK 0% |
| Mileage |
Taxfree - no changes State recommendation Private car (incl electric car), 5.0 NOK/KM |
| Allowances Domestic |
Taxfree: Overnight in hotel (without breakfast): 678 NOK Overnight accommodation without cooking facilities: 400 NOK Other accommodation with cooking facilities (workman's hut, lodgings, private home): 105 NOK State recommendation Business travel without overnight stay From 6 to 12 hours: 384 NOK Above 12 hours: 713 NOK Business travel with overnight stay As of 12 hours: 977 NOK From 6 to 12 hours above 24 hours: 384 NOK Above 12 hours above 24 hours: 713 NOK |
| Food deduction |
No changes |
| Allowances International |
New amounts |
| Private accommodation |
No changes |
Finland
| FINLAND | 2025 |
| Entertainment |
No changes |
| Mileage |
Vehicle Car 59 cents / km Additional rates 10 cents / km with trailer attached to the car 15 cents / km when the work requires a caravan attached car 30 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 13 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, 103 cents / km (maximum 50 hp) Motor boat, 149 cents / km (over 50 hp) Snowmobile 142 cents / km
12 cents / km |
| Allowance Domestic |
Business trip duration 24 hours or less: Partial daily allowance of 24 EUR If the business trip is >10 hours 53 EUR Tax-exempt meal reimbursements 2025 If the business trip requires one meal, the maximum reimbursement is 13,25 EUR. If the business trip requires two meals, the maximum reimbursement is 26,50 EUR. Business trip duration more than 24 hours: For every full 24h period = full daily allowance 53 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 53 EUR may be added to the full daily allowance. |
| Allowance International |
New amounts for all countries |
| Night allowance | 16 EUR No changes |
Denmark
| DENMARK | 2025 |
| Entertainment |
No changes |
| Mileage |
Own car or motorcycle up to 20,000 km/year: 3,81 kr./km Own car or motorcycle over 20,000 km/year: 2,23 kr./km Own bike, moped or EU moped: 0,63 kr./km |
| Subsistence Allowances Domestic and International |
Accommodation: DKK 256 Food and small necessities: DKK 597 |