Sweden proposes one tax deduction for working away from home

Workers paying extra living costs because their job is away from home would come under one combined deduction in a Swedish government proposal, replacing the separate rules for temporary work elsewhere and maintaining two homes.

The draft legislation, signed by Finance Minister Elisabeth Svantesson on 3 September and sent to the Council on Legislation, proposes changes from 1 January 2027.

The package would also change how a worker's workplace is determined for tax purposes. That assessment would start from the employer's intentions when the employment or assignment begins, covering how the person is expected to work.

Related proposals would define business travel in income-tax law and simplify deductions for its additional living costs. Separate workplace rules would apply to some construction work involving changing sites.

The government says inclusion in the autumn budget depends on the election result, economic conditions, available funding and final budget negotiations.

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