{"id":50706,"date":"2026-02-15T11:03:00","date_gmt":"2026-02-15T10:03:00","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=50706"},"modified":"2026-05-11T11:20:19","modified_gmt":"2026-05-11T09:20:19","slug":"kostforman","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/kostforman\/","title":{"rendered":"Kostf\u00f6rm\u00e5n 2026 \u2013 aktuella belopp"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Om arbetsgivaren ger en anst\u00e4lld fri eller subventionerad kost \u00e4r detta en skattepliktig f\u00f6rm\u00e5n. En anst\u00e4lld som f\u00e5r fri kost ska beskattas f\u00f6r kostf\u00f6rm\u00e5n oavsett om man f\u00e5r f\u00f6rm\u00e5nen vid enstaka tillf\u00e4llen eller om man f\u00e5r det varje dag. Det kan \u00e4ven bli kostf\u00f6rm\u00e5n om den anst\u00e4llde \u00e4r p\u00e5 en kurs eller liknande d\u00e4r lunch ing\u00e5r i kurs\u00adavgiften och arbetsgivaren har betalat kursen.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kost som en anst\u00e4lld f\u00e5r tack vare sin anst\u00e4llning ska alltid beskattas, oavsett om det \u00e4r arbetsgivaren eller n\u00e5gon annan som betalar.<br><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\nUndantag<br><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\nDet finns dock vissa undantag d\u00e5 f\u00f6rm\u00e5n av fri kost kan vara skattefri. Det g\u00e4ller:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kost p\u00e5 allm\u00e4nna transportmedel<\/li>\n\n\n\n<li>frukost p\u00e5 hotell<\/li>\n\n\n\n<li>kost vid representation<\/li>\n\n\n\n<li>kost f\u00f6r l\u00e4rare, v\u00e5rdpersonal m fl.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\">Kostf\u00f6rm\u00e5n 2026<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Kostf\u00f6rm\u00e5nen f\u00f6r en hel dag ska motsvara 0,52% av prisbasbeloppet, avrundat till n\u00e4rmast femtal kronor. D\u00e5 prisbasbeloppet f\u00f6r 2026 \u00e4r 59 200 kr blir kostf\u00f6rm\u00e5nen f\u00f6r en hel dag 310 kr.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f6ljande v\u00e4rden g\u00e4ller under 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fri frukost 62 kr\u00a0<\/li>\n\n\n\n<li>Fri lunch\/middag 124 kr\u00a0<\/li>\n\n\n\n<li>Helt fri kost 310 kr\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\nF\u00f6rm\u00e5nsv\u00e4rdena g\u00e4ller oavsett om f\u00f6rm\u00e5nen erh\u00e5lls i Sverige eller i utlandet.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\" data-type=\"page\" data-id=\"4349\">Med Lundify hanterar du bokf\u00f6ring, fakturering och betalningar smidigt i mobilen eller p\u00e5 webben. Testa gratis i 30 dagar.<\/a><\/p>\n<\/blockquote>\n\n\n\n<h5 class=\"wp-block-heading\">\nDen anst\u00e4llde betalar&nbsp;\u2013 r\u00e4kna av kostf\u00f6rm\u00e5nsv\u00e4rdet<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\nOm den anst\u00e4llde betalar f\u00f6r m\u00e5ltiden, genom nettol\u00f6neavdrag eller sj\u00e4lv direkt vid ink\u00f6pet r\u00e4knas detta av f\u00f6rm\u00e5nsv\u00e4rdet. Om arbetsgivaren betalar en del av m\u00e5ltiden och den anst\u00e4llde p\u00e5 s\u00e5 vis f\u00e5r en subventionerad m\u00e5ltid, ska den anst\u00e4llde f\u00f6rm\u00e5nsbeskattas upp till schablonv\u00e4rdet.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\nTraktamente och kostf\u00f6rm\u00e5n<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\nOm den anst\u00e4llde \u00e4r ute p\u00e5 tj\u00e4nsteresa kan det bli aktuellt att man f\u00e5r sitt traktamente reducerat och m\u00e5ste skatta f\u00f6r kostf\u00f6rm\u00e5n samtidigt.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\nNormal beskaffenhet<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\nKostf\u00f6rm\u00e5nsv\u00e4rdet g\u00e4ller en m\u00e5ltid av \u201dnormal beskaffenhet\u201d, dvs en m\u00e5ltid av dagens r\u00e4tt-liknande karakt\u00e4r inklusive tillbeh\u00f6r som br\u00f6d, sm\u00f6r, sallad och m\u00e5ltidsdryck. G\u00e4ller det t ex en lyxig trer\u00e4ttersmiddag ska f\u00f6rm\u00e5nen v\u00e4rderas till marknadsv\u00e4rdet ist\u00e4llet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Om arbetsgivaren ger en anst\u00e4lld fri eller subventionerad kost \u00e4r detta en skattepliktig f\u00f6rm\u00e5n. En anst\u00e4lld som f\u00e5r fri kost ska beskattas f\u00f6r kostf\u00f6rm\u00e5n oavsett om man f\u00e5r f\u00f6rm\u00e5nen vid enstaka tillf\u00e4llen eller om man f\u00e5r det varje dag. Det kan \u00e4ven bli kostf\u00f6rm\u00e5n om den anst\u00e4llde \u00e4r p\u00e5 en kurs eller liknande d\u00e4r lunch [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":19417,"menu_order":0,"template":"","categories":[],"class_list":["post-50706","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/50706","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/11"}],"version-history":[{"count":9,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/50706\/revisions"}],"predecessor-version":[{"id":66983,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/50706\/revisions\/66983"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/19417"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=50706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=50706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}