Måste man ha körjournal för förmånsbil?

Ja, om du vill göra avdrag för tjänsteresor med förmånsbilen behöver du en körjournal som styrker vilka resor som gjorts i tjänst. Utan körjournal beskattas hela förmånsvärdet.

Hur mycket sparar man med körjournal för förmånsbil?

En anställd som kör 1 500 mil i tjänst per år med en förmånsbil värd 400 000 kr kan spara 15 000-25 000 kr i skatt genom att föra körjournal och dra av tjänstemilen.

Vad är skillnaden mellan förmånsvärde och verklig kostnad?

Förmånsvärdet är det schablonbelopp Skatteverket räknar som din bilförmån. Med körjournal kan du visa att en del av körningen är tjänsteresor, vilket sänker det beskattade förmånsvärdet.

Hur beräknas förmånsvärdet 2026?

Förmånsvärdet baseras på bilens nypris, extrautrustning och fordonsskatt. Grundbeloppet är 29% av bilens nypris upp till 7,5 prisbasbelopp. Med körjournal kan tjänsteresor dras av.

Kan arbetsgivaren kräva körjournal?

Ja, arbetsgivaren har rätt att kräva att anställda med förmånsbil för körjournal. Det ligger i bådas intresse — arbetsgivaren kan dra av moms och den anställde sänker sin förmånsbeskattning.

Driving licence for a company car in 2026 - Save thousands of pounds in tax

2026-03-13

Do you have a company car and pay tax on the full benefit value? With a correct digital driving log you can deduct business travel and save thousands of euros a year in tax. Here we explain exactly how it works and what you need to consider.

Why do you need a driving record for a company car?

When you have a company car, you are taxed for the car benefit - the Swedish Tax Agency calculates a standardised value based on the price of the car. But if you drive for work, you can reduce the taxed preferential value by deducting business travel expenses.

Without a driving licence? Then you'll be taxed on the full value of the benefit, even if you drive the 80% on business. That's money straight out the window.

How the benefit value is calculated in 2026

The benefit value is calculated according to the standardised rules of the Swedish Tax Agency:

Component	Calculation
Basic amount	29% of the new price (up to 7.5 price base amounts)
Over 7.5 price base amounts	20% of the excess amount
Additional equipment	Added to the new price
Vehicle tax	Added to the preferential value
Fuel benefit	Additional if employer pays for fuel

Example of calculation

A Volvo XC60 with a new price of SEK 550 000:

Basic amount: 7.5 × 58 800 (price base amount 2026) = SEK 441 000 → 29% = 127 890 kr
Excess: 550 000 - 441 000 = 109 000 → 20% = 21 800 kr
Benefit value before deductions: approx. 149 690 SEK/year
Marginal tax ~50%: ~SEK 74 845 in tax per year

With a mileage log showing that 60% of the driving is business travel, you can reduce the benefit value by ~44 900 kr - it is ~SEK 22 450 less in taxes per year.

What counts as business travel?

The Swedish Tax Agency recognises the following as business travel:

✅ Travelling to and from customers, suppliers or partners
✅ Travelling between different workplaces
✅ Travelling to training courses, conferences and fairs
✅ Deliveries and collections in the service

Does NOT count as business travel:

❌ Travelling between home and regular workplace (commuting)
❌ Private matters, even if done during working hours
❌ Travelling without a documented business purpose

How to save the most with a driving licence - step by step

Step 1: Install the GPS puck

Med Boomr Fleet you get a small GPS puck that plugs into your car's OBD port. It automatically logs every journey - you don't have to do anything.

Step 2: Classify trips

In the app or dashboard, mark which trips are business and which are private. Tip: do it weekly and it only takes a few minutes.

Step 3: Export report

At the end of the year (or at tax time), you export a Skatteverket-approved report which shows exactly what proportion was business travel.

Step 4: Deduct on your tax return

Your employer will adjust the value of the benefit based on the mileage rate. Alternatively, you can make the deduction yourself in your tax return.

Digital vs manual driving record for a company car

Property	Manual (paper/Excel)	Digital (Boomr Fleet)
Time required	5-10 min/day	0 min (automatic)
GPS accuracy	No - estimated miles	Yes - accurate GPS logging
Tamper-proof	No, it is not.	Yes - cloud storage
Swedish Tax Agency report	Manual collation	One click
Audit risk	High - easy to fail	Low - GPS data is strong evidence
Cost per year	”Free” (but loss of time)	From SEK 1 188/year

With an average hourly rate of 350 SEK and 5 minutes per day, digital driving records save over SEK 10 000 per year in working time - in addition to the tax savings.

Frequently asked questions about driving records and company cars

Do you need a driving licence for a company car?

Yes, if you want to deduct business travel expenses. Without a driving record, the full value of the benefit is taxed.

How much do you save with the preferential car logbook?

An employee who drives 1,500 kilometres on duty per year with a car worth SEK 400,000 can save SEK 15,000-25,000 in tax.

What is the difference between preferential value and actual cost?

The benefit value is the standardised amount set by the Swedish Tax Agency. With a driving log, you show that part of the driving is business, which reduces taxation.

How is the benefit value calculated in 2026?

The basic amount is 29% of the new price up to 7.5 price base amounts, then 20% of the rest. Vehicle tax and optional extras are added.

Can the employer require a driving record?

Yes, it does. It's a win-win situation - the employer can deduct VAT, the employee reduces their benefit tax.

Stop paying too much tax on your company car. Try Boomr Fleet for free for 30 days - The GPS puck logs automatically and you get Skatteverket-approved reports with one click.

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