Is the moving allowance from the employer tax-free?
Yes, if you move due to work. The allowance is tax-free when you change workplace, both when your employer moves you and when a new employer pays in connection with you taking on a new position. The tax exemption applies to the costs of packing, transporting and unpacking the property, and the trip for you and your family.
It does not apply to compensation for double residence, home travel or loss when you sell your home. Such compensation is taxed as income, and instead you may be entitled to a deduction for double residence. If you move for private reasons, and not due to work, the entire moving allowance is taxable.
Source: Skatteverket: Moving allowances, Income Tax Act (1999:1229), 11 and 12 chap. (riksdagen.se). 11 chap. 27 § Income Tax Act.
11 kap. 27 § inkomstskattelag (1999:1229), checked 6 October 2026
Am I entitled to moving leave?
There is no law that gives you leave to move. If you get leave, and if it is with pay, depends on the collective agreement that applies to the workplace or your employment contract. Ask your manager or union, or read the agreement.
One example is the state's terms and conditions agreements. There, moving gives leave with pay for one working day. If a moving allowance is paid, for example when the employer moves you, it can be up to three days. Other agreements have different rules, and some do not mention moving at all.
Source: Naturvetarna: Can I get paid leave when moving?, Lunds universitet: Leave with pay according to the terms and conditions agreements 9 chap. 2 § (2026). 9 chap. 2 § in the state's terms and conditions agreements, in Lunds universitet's guide for 2026.
What support does Arbetsförmedlingen provide?
Arbetsförmedlingen no longer pays for moving household goods; that regulation was repealed on 1 September 2015. Travel grants remain: if you are unemployed or at risk of becoming so, and registered with Arbetsförmedlingen, you can receive compensation for travel and accommodation when you go to a job interview outside daily commuting distance. You apply before the trip, and the grant is up to 3,600 kronor per occasion. The job must be advertised in Platsbanken or EURES.
Arbetsförmedlingen also advises that many municipalities in northern Sweden help those who move there for work, with everything from housing to childcare. Ask the municipality you are moving to. More about the Employment Service's old support and the deduction for two homes can be found in the guide to double residence.
Source: Regulation (2015:500) on travel grants (riksdagen.se), Arbetsförmedlingen: Compensation for travel expenses when you go to a job interview, Arbetsförmedlingen: Help to get for you who move for work. 5 and 6 §§ of the Regulation (2015:500) on travel grants.
5 and 6 §§ of the ordinance on travel allowances (2015:500), checked 6 October 2026
Can I deduct moving costs?
Only in exceptional cases. Skatteverket accepts deductions for moving costs when the move was necessary according to the employment terms, in principle because you would otherwise be dismissed. If you have applied for a new job or changed employer, you will not get a deduction for the move itself. The RUT tax deduction for the removal company's work is a different matter, which is described in the guide on RUT tax deduction for moving.
Source: Skatteverket: Tax deduction lexicon, F (moving costs).
This is what you do when you move for a job
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Step 1: Ask the new employer if they pay for the move before you sign the employment contract. our advice
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Step 2: Request the compensation for packing, removal company and travel as a moving allowance. It is tax-free when you change your workplace.
11 kap. 27 § inkomstskattelag (1999:1229), checked 6 October 2026
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Step 3: Read the collective agreement or ask the union if you are entitled to leave with pay on the moving day.
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Step 4: If you are a job seeker and are going to an interview in another location: apply for a travel grant from Arbetsförmedlingen before the trip.
5 and 6 §§ of the ordinance on travel allowances (2015:500), checked 6 October 2026
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Step 5: If you keep your home on the old location: check if you are entitled to deductions for double residence.
12 kap. 19 § inkomstskattelag (1999:1229), checked 5 October 2026
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Step 6: Make flyttanmälan (notification of change of address) to Skatteverket at the latest one week after the move.
Common questions
Are you entitled to leave when you move?
There is no law giving the right to leave for a move. If you get leave, and if you get paid during leave, depends on the collective agreement or your employment contract. In the state's terms of employment, it is a working day with pay, and up to three days when the employer also pays moving allowance.
Does Arbetsförmedlingen pay for the trip to an interview in another location?
Yes, with a travel allowance if you are unemployed or at risk of becoming unemployed and are registered there. You apply before the trip, and the allowance is up to 3,600 kronor per occasion 2026. The allowance for the move itself was abolished in 2015.
Is the moving allowance from the employer tax-free?
Yes, when you change workplace and move due to work. It also applies to a new employer when you take on a new position. If you move for private reasons, the allowance becomes taxable, according to Skatteverket.
Can I deduct the cost of moving myself?
Rarely. Skatteverket only accepts deductions if the move was necessary according to the employment terms, in principle to avoid termination. If you have sought a new position or changed employer yourself, you will not get a deduction for the move.
The law behind it
The sections summarised, with a link to the legal text on riksdagen.se.
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.
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.
5 and 6 §§ of the ordinance on travel allowances (2015:500), checked 6 October 2026
Arbetsförmedlingen may provide travel grants for labour market-related trips, for example to a job interview. The application is made before the trip, and the grant is at most 3,600 kr per occasion and at most 2.50 kr per kilometre with your own car.