The daily subsistence allowance is not taxed. The subsistence allowance is meant to cover your private increased living expenses in connection with performing services (work). You have the right to a subsistence allowance if the provision of services (the work) takes place more than 50 kilometres from your home city, and that you spend the night in a place other than home city. The Tax Agency has established the subsistence allowance to be SEK 220 per day. Please note that other amounts apply for subsistence allowances for provision of services in other countries: contact us for information about the current amounts and countries.
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