Calculate your deduction for double accommodation
Enter the amounts in kronor. The home is counted with the actual cost, which you should be able to show. Empty fields are counted as zero.
- Accommodation
- 0 kr
- Home travel
- 0 kr
- Meals for the first month
- 0 kr
- Total deduction
- 0 kr
- Approximately lower tax
- 0 kr
The calculator includes up to 24 months for the home. Longer periods require that the residence is due to the partner's work (up to five years) or special reasons.
The housing is deducted with the actual cost for a maximum of two years, meals only during the first month and home travel with the cheapest mode of transport (12 chapters 20, 21 and 24 §§ of the Income Tax Act). The template is SEK 90 per day and the average municipal tax of 32.38 percent applies in 2026 according to Skatteverket. The tax reduction is approximate: state tax and dietary benefits are not counted.
Who is eligible for a deduction for double residence?
You who, due to your work, have moved to a new place of residence and have a home left in the previous location, for yourself, your spouse, cohabiting partner or family. Two more conditions apply: you stay overnight at the workplace, and the distance between the old and new home is more than 50 kilometres.
Source: Income Tax Act (1999:1229), chapters 11 and 12 (riksdagen.se), Skatteverket: Amounts and percentages 2026. Chapters 12, sections 19 and 20 of the Income Tax Act.
How long can I get a deduction?
The home at your workplace can be deducted for a maximum of two years. If the double residence is due to your spouse, partner or cohabitant working at the old location, the deduction can be made for a total of up to five years. If there are special reasons, the deduction can apply for longer. Meals and small expenses only give a deduction for the first month at the workplace.
Source: Income Tax Act (1999:1229), 11 and 12 chap. (riksdagen.se), Skatteverket: Amounts and percentages 2026. 12 chap. 20 § Income Tax Act.
What can you deduct?
The home is deducted with what you actually pay, and you should be able to show the cost. If the family home has been moved to the workplace, you deduct the home at the old location instead. For meals and small expenses, you choose the actual additional cost or the standard amount, which in 2026 is 90 kronor per day. Home travel is deducted for a maximum of one trip per week, after what the cheapest mode of transport costs. Trains and reasonable flights are deducted anyway, and if there are no acceptable public transport options, the deduction for your own car applies.
Source: Skatteverket: Amounts and percentages 2026, Income Tax Act (1999:1229), chapters 11 and 12 (riksdagen.se). Chapters 12, 21 and 24 §§ of the Income Tax Act. The standard from Amounts and percentages 2026.
What reduces the deduction?
The deduction for increased living expenses is reduced by the value of the benefits you have received.
Source: Income Tax Act (1999:1229), chapters 11 and 12 (riksdagen.se). Chapter 12, Section 22 of the Income Tax Act.
Does the amount limit of 5,000 kr apply?
No. Expenses for double residence and home travel are deducted without any amount limit. The limit of 5,000 kronor per year applies to other expenses in the income category of employment, and for travel to and from work, 15,000 kronor applies.
Source: Income Tax Act (1999:1229), chapters 11 and 12 (riksdagen.se). Chapter 12, section 2 of the Income Tax Act, in the version from 1 January 2026 (SFS 2025:1375).
This is how you make the deduction in the tax return to Skatteverket
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Step 1: Check the conditions: you have moved due to work, the home at the old location still exists, the distance is over 50 kilometers and you stay overnight at the workplace.
12 kap. 19 § inkomstskattelag (1999:1229), checked 5 October 2026
12 chapter 20 § Income Tax Act (1999:1229), verified 5 October 2026
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Step 2: Save the rental agreement and receipts for the home at your workplace. Skatteverket requires you to show the cost.
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Step 3: Count the days at the workplace during the first month. Only these days give a deduction for meals, with 90 kronor per day 2026.
12 kap. 21 § inkomstskattelag (1999:1229), checked 5 October 2026
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Step 4: Write down your home travel and what the cheapest mode of transport costs. The deduction applies to a maximum of one trip per week.
12 chapter 24 § Income Tax Act (1999:1229), verified 5 October 2026
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Step 5: Subtract the value of benefits, such as meals paid for by the employer.
12 kap. 22 § inkomstskattelag (1999:1229), checked 5 October 2026
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Step 6: Make the deduction in your income tax return for the year, among the deductions in the employment income category. Count the home for a maximum of two years.
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Step 7: Make flyttanmälan (notification of change of address) the address where you have your actual residence. You can only be registered in the population registration at one address.
7 § folkbokföringslag (1991:481), checked 5 October 2026
Example: how much does the deduction for double residence reduce tax?
The deduction reduces the income you pay tax on. The average municipal tax rate is 32.38 per cent in 2026, so 10,000 kronor in deductions gives about 3,238 kronor lower tax if you pay the average municipal tax. The calculator above is pre-filled with that rate; enter your own municipality's tax rate for a better estimate.
Source: Skatteverket: Amounts and percentages 2026.
Where should I be registered in the population registration when having two homes?
You can only be registered at one address, where you have your actual residence. Skatteverket takes into account, among other things, family, work and where your things are. It does not determine the deduction, which is based on the rules in the Income Tax Act. Read more in the guide on population registration at two addresses.
7 § folkbokföringslag (1991:481), checked 5 October 2026
Is there a moving allowance or moving compensation in 2026?
The Employment Service's moving allowance no longer exists. The ordinance on moving allowance, including compensation for household goods transport and commuting assistance, was repealed on 1 September 2015. The travel allowance remains: Arbetsförmedlingen (the Swedish Public Employment Service) can reimburse travel and accommodation when you, as an unemployed person or at risk of becoming unemployed, and registered as a job seeker, visit an employer in another location. You apply before the trip, and the compensation is up to 3,600 kr per occasion.
If your employer pays for the move when you change your place of work, the compensation is tax-free. This includes packing, transport of your belongings and travel for you and your family, but not home travel or double residence. Move leave and the rest of what applies when you move for a job can be found in the guide to moving for a job.
Source: Regulation (1999:594) on moving benefits, repealed 2015 (riksdagen.se), Regulation (2015:500) on travel benefits (riksdagen.se), Income Tax Act (1999:1229), chapters 11 and 12 (riksdagen.se). Section 6 of the Regulation (2015:500) on travel benefits and Section 11, Chapter 27 of the Income Tax Act.
What does the rest of the move cost?
The removal company, the removal van and double rents are added up in the guide what does it cost to move, where the RUT tax deduction is deducted from the labour cost.
Common questions
Can I get a deduction for double residence if I have a permanent employment?
The law requires that you have moved to a new place of residence due to your work and kept the home at the old location. The form of employment is not mentioned in Section 12, Chapter 19 of the Income Tax Act.
Is the limit of SEK 5 000 applicable to the deduction?
No. Expenses for double residence and home travel are deducted without an amount limit according to 12 kap. 2 § inkomstskattelagen. The limit of 5,000 kr applies to other expenses in the service.
Am I eligible for a tax deduction if my family moves with me to my workplace?
If the family home has been moved to the workplace, you can instead deduct the cost of the home at the old location, according to Skatteverket.
How much is the flat-rate deduction for double accommodation in 2026?
Meals and small expenses give 90 kronor per day during the first month at the workplace, according to Skatteverket. It is 30 percent of the maximum amount for allowances, 300 kronor per full day. The home has no flat rate and is deducted with the actual cost.
The law behind it
The sections summarised, with a link to the legal text on riksdagen.se.
12 kap. 19 § inkomstskattelag (1999:1229), checked 5 October 2026
Increased living costs are deducted if you, due to your work, have moved to a new place of residence and a home for you, your spouse, cohabitant or family has been kept on the previous location.
12 chapter 20 § Income Tax Act (1999:1229), verified 5 October 2026
Deductions require that you stay overnight at the workplace and that the distance to the place of residence is more than 50 kilometers. Meals and small expenses are only deducted for the first month. Other increased living costs are deducted for a maximum of two years, and a total maximum of five years if the residence is due to the spouse's or partner's work, and longer if special reasons exist.
12 kap. 21 § inkomstskattelag (1999:1229), checked 5 October 2026
Accommodation is deducted with the actual expense. Meals and small expenses are deducted with the actual increase or with a standard amount, which for double residence is 30 percent of the maximum amount per full day when the workplace is in Sweden.
12 kap. 22 § inkomstskattelag (1999:1229), checked 5 October 2026
The deduction for increased living expenses is reduced by the value of benefits you have received
12 chapter 24 § Income Tax Act (1999:1229), verified 5 October 2026
Commutes are deductible when the distance between the home and workplace is more than 50 kilometers, for a maximum of one trip per week within the EES and after the cheapest mode of transport. Train journeys and reasonable air travel are deductible anyway, and if there are no acceptable public transport options, journeys by private car or company car are deductible.
12 chapter 2 § Income Tax Act (1999:1229), verified 5 October 2026
Expenses for temporary work in another location or dual residence and for home travel are deducted without an amount limit. Commutes to and from work are only deducted for the part that exceeds 15,000 kr per year, and other expenses for the part that exceeds 5,000 kr (from 1 January 2026, SFS 2025:1375).
11 kap. 27 § inkomstskattelag (1999:1229), checked 6 October 2026
Reimbursement from the employer for moving expenses due to a change of workplace location is not considered income. The paragraph states what is considered a moving expense.
6 § Regulation on travel allowances (2015:500), verified 5 October 2026
Travel allowance is applied for before the trip. It replaces reasonable costs for travel to and from the place where you visit an employer, your own vehicle with a maximum of 2.50 kr per kilometer, and reasonable accommodation, a total maximum of 3,600 kr per occasion.