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Daily allowance

You can receive an allowance to compensate for increased living costs during your business trip. It is decided by the Swedish Tax Authority.

Registration of allowances - new working method after KTH-Res system upgrade

In the old KTH-RES (e-builder) system, the entire period of the trip was registered and breaks for days of illness / holidays during the trip were entered.

In the upgraded system KTH-RES (MXP), only the days you are entitled to an allowance must be registered.

How to register allowances when you have had a holiday

For domestic allowances, you can enter the entire period, but for foreign allowances, you need to enter the allowance in several smaller blocks/units. 

Register the allowance in 5 separate units and then fill in meals:

  1. TRANSFER TO THE AIRPORT IN SWEDEN, choose the date and time when you left your home/or KTH -  and also the date and time for departure, Choose SWEDEN (Click “calculate allowance”, then klick + add next for the next part)
  2. FLIGHT/BOATTRIP The date and time for departure from Sweden is given - choose the date and time for arrival at the destination country, Choose ”CROSSBOARDER TRANSPORTATION”
  3. DAYS SPENT AT DESTINATION the date and time for arrival at destination are given - choose the date and time for departure back to Sweden, Choose THE SPECIFIC COUNTRY FOR ALLOWANCE ABROAD
  4. FLIGHT date and time for departure from the destination are given - choose the date and time for arrival in Sweden, Arlanda, Choose ”CROSSBOARDER TRANSPORTATION”
  5. TRANSFER HOME IN SWEDEN, date and arrival time to Arlanda are given - choose the date and time when you came home – Choose SWEDEN

How to register a travel abroad by train

How to register travel abroad by plane or boat

How to register domestic allowances

Meals with or without tax benefits?

Have you paid for all meals yourself or been invited to meals? You receive an allowance to cover the increased costs of living during the business trip. If you do not pay for all meals yourself, the allowance must be reduced.
 

Meals without benefit taxation: Applies to meals that you have been offered and that are tax-free benefit, e.g. hotel breakfast that is mandatory included in the room price, internal/external representation or internal training (maximum 7 days). This means that you should have a reduced allowance for lunch and/or dinner, but you will not be taxed on benefits for the meals.

Meals with benefit taxation: Applies to meals that you have been offered and which are a taxable benefit, for example when you are at a conference/external training where lunch and dinner are included in the conference price. In this case, KTH has paid for the meals. The allowance must be reduced and you must be taxed on benefits for the meals.

If hotel breakfast is mandatory in the room rate, you will not be taxed on the benefit of the meal; you only need to make a meal deduction on the allowance without tax benefit.

For meals on public transport that are mandatory in the ticket price, no reduction is made.

Meals with or without tax benefit

Private accommodation

You can check the box for private accommodation if you live privately at no cost to KTH during the business trip. If you have had vacation days abroad in connection with the business trip, you should not fill in the box for private accommodation but bear the cost of the accommodation yourself.