Here we briefly explain how these deductions work and how much you are allowed to deduct from your taxable income.Do you have double accommodation, ie you have another accommodation in a place other than KIRUNA and the purpose of the accommodation in KIRUNA is that you travel there to work primarily then you will be deducted from your taxable income for double accommodation.You can make this deduction for a total of 2 years. If you have a partner / or married and this partner lives in the place you are traveling from to KIRUNA you will be allowed to make the deduction for 5 years. After that time you can have an extension for an unlimited period depending on the circumstances and something you can apply to the tax authorities.How much is this deduction? It simply depends on how big your annual income is.Today (2020 May) is the standard annual income when you only pay municipal tax of SEK 509 300 That is, you pay about 30% tax on this income.

 

Example 1: You have a monthly rent of SEK 5450 and a total annual rental cost of SEK 65,400 for your accommodation in some of our accommodation. If you earn an annual income that does not exceed SEK 509,300, you will have to deduct 30% of your rental costs on your declaration. They mean that you get back on the tax SEK 19,620 and your actual rental cost per month will then be SEK 65400 - 19620 = SEK 45780/12 months = SEK 3815 per month in rental cost.

 

Example 2: You have a monthly rent of SEK 5450 and a total annual rental cost of SEK 65,400 for your accommodation in some of our accommodation. If you earn an annual income that exceeds SEK 509,300 ex SEK 600,000, you will have an amount of SEK 90700 that you paid 20% extra state income tax + your ordinary tax expenses of 30%. You have thus paid 50% tax on these SEK 90700.So then you have to deduct 50% of your rental costs on your declaration. They mean that you get back on the tax SEK 32700 and your actual rental cost per month will then be SEK 65400 - SEK 32700 = SEK 32700/12 months = SEK 2725 per month in rental cost.

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If you are staying at a place other than your place of residence because of your work, you can deduct the cost of a return trip each week. To get the deductionthe distance between the place of employment and the place of residence shall be longer than 50 kilometers andyou should have spent the night at the workplace.Deductions are allowed for home trips throughout the EU / EEA area. According to the Supreme Court's ruling on May 28, 2014, deductions can also be allowed for home trips to Switzerland.You normally get a deduction for the cheapest way of traveling. However, you may deduct reasonable expenses for air travel and expenses for train travel (also first class and so called express train), although this mode of travel is not the cheapest.If there is no public communication, you will receive deductions with car costs of SEK 18.50 per mile.If you use your own, relative's or cohabiting's preferential car, you get a deduction of SEK 6.50 per mile for diesel and SEK 9.50 per mile for other fuel. If the preferential car is a hybrid hybrid car that can be driven both with electricity and with diesel, you get a deduction with the higher amount, ie SEK 9.50 per mile.You who are married or cohabiting can receive a deduction for home travel as long as you live in a place other than your family lives. This also applies if the conditions for deductions for increased living expenses for temporary work or double residence are not met.You who are single can receive deductions for home trips as long as you can be considered to reside in a place other than the place of work. This means that you can receive deductions for home travel as long as you are entitled to deductions for increased living expenses for temporary work or double residence.If your family has accompanied you to the new location and you have rented out the home in the former place of residence, you will not be able to receive a deduction for home travel.

 

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