> ## 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.

# Skatteregler 2025

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>
  **Den här artikeln avser följande länder**

  * Sverige
  * Norge
  * Finland
  * Danmark
</Note>

Följande text i den här artikeln visar de nya reglerna för 2025. Vill du läsa mer om vad ni behöver tänka på att uppdatera på organisationsnivå vid årsskiftet? <InlineButton href="/sv/ovrigt/vilka-installningar-behover-vi-uppdatera-pa-organisationsniva-infor-ett-nytt-ar">Klicka här</InlineButton>

Klicka på de olika flikarna nedan för att läsa om de nya reglerna för respektive land.

<Tabs>
  <Tab title="Sverige">
    | SVERIGE | 2025 |
    | - | - |
    | Representation | <InlineButton href="https://www.skatteverket.se/foretag/moms/kopavarorochtjanster/representation.4.15532c7b1442f256baec84b.html?q=representation">Representation</InlineButton><br /> Ingen ändring |
    | Milersättning | <InlineButton href="https://www.skatteverket.se/privat/etjansterochblanketter/svarpavanligafragor/avdrag/privattjansteresafaq/jagreserendelitjanstenvilkareglergallerfordekostnadsersattningarsomjagfaravminarbetsgivare.5.10010ec103545f243e80001472.html">Milersättning</InlineButton><br /> Ingen ändring |
    | Traktamente Inrikes | Hel dag 290 SEK<br /> Halv dag 145 SEK<br /> Nattillägg  145 SEK |
    | Kostförmån Inrikes | Frukost 61 SEK<br /> Lunch/middag 122 SEK<br /> Alla måltider 305 SEK |
    | Traktamente Utrikes | <InlineButton href="https://www.skatteverket.se/privat/skatter/arbeteochinkomst/traktamente/utlandstraktamente.4.2b543913a42158acf800016035.html">Traktamente Utrikes</InlineButton><br />  Nya belopp för alla länder |
  </Tab>

  <Tab title="Norge">
    | NORGE | 2025 |
    | - | - |
    | Entertainment | Outside the office<br />\< 579NOK 100% cost deductible<br />> 579NOK 0% |
    | Mileage | Taxfree - no changes<br /> State recommendation <br />Private car (incl electric car), 5.0 NOK/KM |
    | Allowances Domestic | Taxfree:<br /> Overnight in hotel (without breakfast): 678 NOK<br /><br />  Overnight accommodation without cooking facilities: 400 NOK<br /><br />  Other accommodation with cooking facilities (workman's hut, lodgings, private home): 105 NOK<br /><br />  State recommendation<br /><br />  Business travel without overnight stay From 6 to 12 hours: 384 NOK<br /><br />  Above 12 hours: 713 NOK<br /><br />  Business travel with overnight stay As of 12 hours: 977 NOK<br /><br />  From 6 to 12 hours above 24 hours: 384 NOK<br /><br />  Above 12 hours above 24 hours: 713 NOK |
    | Food deduction | <InlineButton href="https://arbeidsgiver.dfo.no/lonn-goder-og-reise/reiser-og-satser/statens-satser-utenlands#anchorTOC_strongGjeldende_statens_satser_utenlands_fra_1._januar_2022strong_3">Food Deduction</InlineButton><br /> No changes |
    | Allowances International | <InlineButton href="https://arbeidsgiver.dfo.no/lonn-goder-og-reise/reiser-og-satser/statens-satser-utenlands#anchorTOC_strongGjeldende_statens_satser_utenlands_fra_1._januar_2022strong_3">Allowances International</InlineButton><br /> New amounts |
    | Private accommodation | <InlineButton href="https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/a-meldingen/veiledning/lonn-og-ytelser/oversikt-over-lonn-og-andre-ytelser/trekkfri-ulegitimert-nattillegg-pa-innenlandsreiser/">Private accommodation</InlineButton><br /> No changes |
  </Tab>

  <Tab title="Finland">
    | FINLAND | 2025 |
    | - | - |
    | Entertainment | <InlineButton href="https://www.vero.fi/sv/Detaljerade_skatteanvisningar/anvisningar/48743/representationsutgifterna-vid-inkomstbeskattningen2/#3.3-representationsresor">Entertainment</InlineButton><br /> No changes |
    | Mileage | **Vehicle** <br />Car 59 cents / km  <br /><br />**Additional rates**<br /> 10 cents / km with trailer attached to the car<br />  15 cents / km when the work requires a caravan attached car<br />  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 <br /> 4 cents / km if the employee transfers due to work obligations dog in the car <br /> 13 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, 103 cents / km (maximum 50 hp) <br /> Motor boat, 149 cents / km (over 50 hp) <br /> Snowmobile 142 cents / km <br /> ATV 134 cents / km <br /> Motorcycle 45 cents / km <br /> Moped 24 cents / km <br /> Other vehicle 14 cents / km <br /><br /> **Business Car** <br />12 cents / km |
    | Allowance Domestic | **Business trip duration 24 hours or less:**<br /> Partial daily allowance of 24 EUR <br /><br /> If the business trip is >10 hours 53 EUR  <br /><br />**Tax-exempt meal reimbursements 2025**<br /> If the business trip requires one meal, the maximum reimbursement is 13,25 EUR. <br /><br /> If the business trip requires two meals, the maximum reimbursement is 26,50 EUR. <br /><br /> **Business trip duration more than 24 hours:** <br />For every full 24h period = full daily allowance 53 EUR <br /><br /> If the trip lasts more than 2h over 24h, additional 24 EUR may be added to the full daily allowance <br /><br /> If the trip lasts more than 6h over 24h, additional 53 EUR may be added to the full daily allowance. |
    | Allowance International | <InlineButton href="https://www.vero.fi/en/detailed-guidance/decisions/47405/tax-exempt-allowances-in-2025-for-business-travel/">Allowance</InlineButton><br /> New amounts for all countries |
    | Night allowance | 16 EUR<br /> No changes |
  </Tab>

  <Tab title="Danmark">
    | DANMARK | 2025 |
    | - | - |
    | Entertainment | <InlineButton href="https://skat.dk/en-us/businesses/own-business/deduction-for-business-expenses">Entertainment</InlineButton><br /> No changes |
    | Mileage | Own car or motorcycle up to 20,000 km/year: 3,81 kr./km <br /><br /> Own car or motorcycle over 20,000 km/year: 2,23 kr./km <br /><br /> Own bike, moped or EU moped: 0,63 kr./km |
    | Subsistence Allowances Domestic and International | Accommodation: DKK 256 <br /><br /> Food and small necessities: DKK 597 |
  </Tab>
</Tabs>

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