Approved wellness activities
list of approved and non-approved activities further down the page
Here you will find examples of activities that are approved by the Swedish Tax Agency to be paid for with your wellness allowance.
Clarification about chiropractic/naprapathy
The Swedish Tax Agency has made a clarification which means that wellness treatments by naprapat/chiropractor are no longer an approved tax-free benefit. This means that the health care grant cannot be used for these treatments. On the other hand, what is approved to be paid for with the wellness allowance are massage treatments performed by a naprapat/chiropractor, but then it must be stated on the receipt that it is a massage treatment.
It is important to follow the Swedish Tax Agency’s rules so that you as an employee do not risk being taxed on benefits.
Activities of a simpler kind
The activity must be considered exercise, which means that, for example, shooting and bridge are not approved. You should be able to sweat and you should use muscle power
Wellness also includes treatments, e.g. massage that is stress-relieving or that aims to prevent and counteract soreness and stiffness in e.g. neck and back that can arise in connection with one-sided work.
Activities of lesser value
If your receipt refers to a single activity or treatment, which does not include exercise, it must not cost more than SEK 1,000 per occasion. If the cost of the activity exceeds SEK 1,000, it must be stated how many occasions or how long a period of time is intended.
Furthermore, activities with fees equivalent to the cost of a regular annual gym pass would be considered of lesser value.
How is an activity assessed?
We would like to point out that the Swedish Tax Agency does not provide a complete list of which activities are approved to be paid for with wellness grants. The Swedish Tax Agency only gives examples of what is approved and not approved. It is also difficult to reason out whether an activity is approved or not based on the very general rules that exist. Arguments that may speak in favor of one activity are not enough to approve another. This is because the Swedish Tax Agency makes its decisions based on several other aspects than the general rules, e.g. internal guidelines, prefaces to legal texts, etc. For this reason, and in order not to risk benefit taxation for you as an employee and extra social security contributions for your employer, activities that have not already been mentioned or previously commented on by the Swedish Tax Agency cannot be approved.
Finally, we would like to emphasize that Hall Media Logistik AB and Nim Distribution in Skåne AB do not place any value in the Tax Agency’s assessment of what is approved and not approved or whether the assessment is fair or not. We only comply with the Swedish Tax Agency’s directives as your employer.
Rules for fees
The Tax Agency’s view is that a fee to a company cannot be considered a membership fee corresponding to that referred to in ch. 9. Section 2 of the Income Tax Act. A fee that you must pay to be able to use the fitness facility’s offer is part of the service relating to exercise or wellness and can be calculated to be included in the tax-free benefit of exercise and wellness. This is on the condition that the activity itself meets the requirement of being an activity of a simpler type and lower value.
Please note that membership fees to an association, i.e. where the VAT rate on your training card is 0%, are not approved to use your wellness allowance for.
For more information, visit the Swedish Tax Agency’s website.
Terms of Approved Apps and Web Services
A mobile app or web service where an employee gets access to exercise programs, counseling and other similar wellness services is comparable to simpler types of exercise or wellness that an employer can pay for tax-free. This also includes interactive exercise games if these games include elements of exercise. The fact that the service can be used around the clock, e.g. when the employee runs for exercise or carries out exercise programs in his home, this does not mean that such an internet service is subject to taxation. However, you cannot buy training games in physical form because it is something that can be resold and it can therefore be considered that the health care allowance has been exchanged for cash, which is not allowed.
Equipment / products
The health care grant cannot pay for the purchase of exercise equipment, e.g. balls, shoes and clothes etc.
A selection of approved and non-approved wellness activities (A-Z)
In the list below, you can see examples of activities that are approved to be paid for with your health care allowance.
Approved activities
Aerobics
Agility
Acupressure
Acupuncture
American Football
Baby swimming
Badminton
Balance training
Bandy
Indoor golf (mini golf)
Basketball
Sauna
Beach volleyball
Rock climbing/mountain climbing
Connective tissue massage (if performed with the aim of reducing tension in the body similar to massage. Mechanical connective tissue massage is not approved.)
Bioresonance
Body pump
Ball sports – e.g. basketball, football, handball, floorball
Table tennis
Boule
Bowling
Boxercise
Boxing
Wrestling
Budo (Martial Arts)
Archery
Cheerleading
Chiball
Core training
Cricket
CrossFit
Curling
Cycling (training fee is approved. Not approved with purchase of bicycle)
Dance, see exercise dance
Disc golf (Frisbee golf)
Diving (sport diving)
Easy Vibe – vibration training
Feldenkrais pedagogy – exercises for better posture, balance and coordination
Floating
White water rafting
Football
Soccer golf
Foot massage
Foot care (but not beauty treatments such as pedicures and similar or medical treatments)
Frequency therapy
Freediving
Athletics
Frisbee Golf (Disc Golf)
Outdoor activities and nature experiences
Phys test
Fencing
Eventing
Golf (Read more under the FAQ tab)
Gym
Gymnastics
Hammam visit (Turkish bath)
Handball
Horse riding
Hockey-bockey (rink bandy)
Hydrotherapy
Hypnobirthing for expectant parents – if both parents participate, each parent can receive half the fee tax-free
Hypnosis with the aim of achieving relaxation and reducing stress or for smoking cessation
Horse jumping
Horse polo
Inline/roller skating
Floorball
Indoor climbing-climbing wall
Ice hockey
Jogging
Judo
Cold bath – in a cold bath house
Canoeing/Kayak/Sea kayak/Racing kayak (not for rent)
Martial arts – different types of martial arts, for example budo, judo, kendo and more
Kendo
Kinesiology
Kitesurfing
Climbing (on climbing wall)
Figure skating
Office massage
Body sport
Dietary advice
Craniosacral therapy
Krav maga
Body massage
Kyudo
Team sports
Laser treatment (for the purpose of prevention/relief as massage)
Light therapy
Lymphatic drainage
Cross-country skating
Cross-country skiing
Running (training fee is approved – no purchase of shoes)
Massage
Meditation as stress management
Mental training as stress management
Mindfulness as stress management
Mini golf (track golf)
Exercise dance – e.g. bug, jazz dance, zumba, however, no admission to ballroom dancing
Exercise race
Exercise counseling
Motocross
Motorsport (if there is an element of exercise)
Nicotine withdrawal
Orientation
Osteopathy
Padel tennis
Paintball
Break gym
Personal trainer
Pilates
Ping pong
Archery
Pole dancing
Prophylaxis course (if both parents participate, each parent can receive half the fee tax-free)
Qigong
Racket sports – e.g. badminton, table tennis, squash, tennis
Reflexology
Reiki
Horse riding (Read more under the FAQ tab)
Rowing
Rose therapy
Rugby
Roller skates/inline skates
Smoking cessation (treatment only, not purchase of nicotine patches or chewing gum)
Salt room
Sailing (Read more under the FAQ tab)
Diving
Swimming
Self-defense/Krav Maga (semester, six-month pass, annual pass)
Self-defense course (single occasion/day or weekend course)
Skateboarding
Laughter gymnastics
Skating
Slalom (Read more under the FAQ tab)
Snowboarding
Softball
Spinning
Speedway
Sports diving
Sports fishing
Squash
Stand up paddle – SUP
Pole walk
Step competition (however not approved to pay for e.g. a pedometer or other product)
Step-up
Stress management
Stretching
Weight Training
Taekwondo
Tai chi
Tennis
Tests (as part of diet and exercise counseling)
Downhill skiing (skis) (Read more under the FAQ tab)
Water gym
Water polo
Water skiing
Vibration training
Weight loss course
Windsurfing
Volley-ball
Wakeboarding
Workout
Yoga
Reflexology
Zumba
Adventure pool
Herbal bath
Unapproved activities
Bike fit
Billiards
Connective tissue massage, mechanical (Endermology)
Biolight
The Cambridge Cure
Coaching conversation
Darts
Kite flying
E-sports
Endermology (mechanical connective tissue massage, LPG massage)
Skydiving
Family counseling
Foot care (in the form of beauty treatments such as pedicures and similar or medical treatments (health care)
The health care contribution to charity
Physiotherapy (physical therapy)
Heart and lung rescue course
Homeopathic preparations
Equipment rental regardless of activity
Chiropractic
Choir singing
Laser shooting
Clay pigeon shooting
Life coach
Logonologist – treatment at
LPG massage (Endermology, mechanical connective tissue massage)
Manicure
Naprapati
Pedicure
Pistol shooting
Psychologist consultation / Psychotherapy consultation
Equipment (for training)
Rehabilitation (Read more under the FAQ tab)
Chess
Physiotherapy
Skeet shooting
Spa treatment (e.g. facial)
Spa visit (if an approved activity, e.g. sauna, can be specified on the receipt, you can receive compensation for that part)
Shock wave treatment
Sleep problems – courses for treatment of
Charity – to give the health care allowance to charity
Other
Apps (see information above)
Web Services (see information above this list)
FAQ
Down below we have collected frequently asked questions for registration of wellness receipts.
More expensive activities?
On 12 January 2018, the Supreme Court decided that more expensive activities such as golf, sailing and horse riding are now approved to be paid for with the health care allowance.
Costs for equipment/materials?
It is not permitted to use the health care allowance to rent or buy equipment for an activity yourself. If you e.g. is in the mountains and going skiing, the rental of skis, helmets, poles or the like is not approved as tax-free health care. If, on the other hand, the equipment is included in the price of an arranged activity – e.g. if you go to a ski school or hire a private ski instructor – then this cost is approved as tax-free health care.
Are foreign receipts accepted?
When you have purchased a health care service in a country other than Sweden, there are certain restrictions that are required in order for you to receive compensation for the health care activity.
- The activity/treatment you purchased must be approved according to the Swedish Tax Agency’s rules.
- It must be clearly stated in Swedish or English which activity you purchased. Please note that it cannot only say ”wellness” or ”treatment”, but it must be clearly stated what the activity refers to, e.g. ”massage” or ”gymcard”.
- The company/supplier’s name or organization number must appear on the receipt.
- Your name and/or social security number.
- The price of the activity excluding VAT (if the wellness provider is subject to VAT)
- If the receipt exceeds SEK 1,000, and the activity does not include exercise, the receipt must contain information on the number of occasions.
When registering your health care receipt, you need to enter the currency you spent for converted into SEK. This is to obtain the full amount you are claiming compensation for in the correct currency.
Is the personal trainer approved?
Yes, nowadays you can use the wellness allowance for a session with a personal trainer.
What about the activity golf?
Golf is a new addition to the approved activities, but since golf is a broad term, it does not mean that all costs that golf entails are approved to be charged to the health care allowance.
The following costs are approved:
- Game fee (annual fee for golf games, excluding membership fee)
- Pay n Play
- Green fee fees
- Own training at the Driving Range
- Golf training, e.g. beginner courses, golf courses, golf lessons (of lesser value) and advice on nutrition and exercise
- Participation fee in golf competitions
- GIT/SGF fee/association membership fee
- Annual or season pass for a short hole course, practice facility or practice area
- Indoor golf
- Golf simulators
- Membership fee to a company (AB) and that VAT appears on the document
- Golf – Bucket key/range balls for driving range
The following costs are NOT approved:
- Training and exercise equipment, i.e. golf clubs and other equipment
- Green card
- Game fees/golf packages that contain elements that are not approved, e.g. board and lodging as well as rental of equipment
- Membership fee to an association
- Service fee for 9-hole course
What about the activity sailing?
Do you want to use your health care allowance for sailing? Then there are certain guidelines that may be good to keep in mind before you register your outlay.
The following costs are approved:
- Membership fee (seasonal fee) is only approved for costs relating to training. If other costs are included in the fee, which are not training costs, these must be specified and deducted.
- Membership fee to a company (AB) and that VAT appears on the document.
- Sailing school is approved if costs for accommodation, food, course materials etc. can be specified on the basis as these costs will be excluded. The cost must be of minor value.
The following costs are NOT approved:
- Membership fee to association
- Material things, accommodation, food and course materials
What about the activity skiing?
Skiing is a broad term that encompasses several different activities. Cross-country skiing has been approved in the past, and now downhill skiing is also approved to be paid for with the wellness allowance.
Cost for e.g. lift passes and ski school are tax-free if they are of a simpler type and less valuable. A smaller value means that the amount corresponds to the cost of a regular annual gym pass.
What about the activity horse back riding?
Do you want to use your health care allowance for riding? Please read the guidelines below before registering your expenses.
The following costs are approved:
- Private riding lesson
- Membership fee to a company (AB) and that VAT appears on the document
- Dressage
- Jumping
- Vaulted
- Field ride
- Term fee riding house
- Riding lessons of various kinds, individually or in groups
- Riding fee
The following costs are NOT approved:
- Stable rent/stable space
- Horse rental
- Membership fee to association
- Green card
What about training camps and workshops?
Training camps and workshops can be considered a tax-free benefit if they include exercise and meet the requirements of easier strokes and less value. A smaller value means that the amount corresponds to the cost of a regular annual gym pass. However, expenses for food and lodging are not approved for reimbursement. If any of these are included in the activity, the costs must be itemized so that they can be deducted.
VAT for medical foot care
Treatments referred to as medical foot care are considered according to the VAT Act as medical care, whereupon they are VAT exempt (0% VAT). Treatments that are classified as health care cannot be paid for with the health care allowance. Please note that beauty care in the form of e.g. pedicure is approved according to the Swedish Tax Agency.
Rules for costs relating to hall, plan or track hire
For some activities you can bring your own equipment, but instead pay for access to a training facility/hall, e.g. a tennis court, cross-country skiing track, ice rink or gymnasium. In these cases, it is important that the receipt shows which activity the cost refers to, e.g. tennis, floorball or other approved activity.
- If you want to claim compensation for part of the rent and you are not the person responsible for payment on the invoice/receipt, you need to provide us with the following documents in connection with your receipt registration:
- The invoice/copy of the invoice and cost
- Confirmation that the invoice has been paid
- Confirmation that payment has been made from the person claiming compensation to the person named as the person responsible for payment on the invoice.
- If the number of participants is not specified on the invoice and the sum is of lesser value, you can receive compensation for the entire sum.
- If the number of participants is specified on the invoice, you will only receive compensation for your part.
Why can’t I use the wellness allowance for a naprapathy visit for rehabilitation/preventive treatment?
According to the Swedish Tax Agency, ”the benefit of free rehabilitation and preventive treatment is tax-free”. The benefit referred to in these cases, however, applies to rehabilitation measures and preventive treatment measures that are oriented towards working life, i.e. things that the employer is obliged to answer for according to the Work Environment Act. This type of benefit is paid for by the employer, is tax-free for the employee, but does not fall within the scope of tax-free health care.
What if I end my employment?
If you end your employment during the year, you can only use your health care allowance until your last day of employment. Since the health care allowance is an employment benefit, you can only use it while you are employed at the workplace. If you do not use your health care allowance before your employment ends, the allowance burns inside.
This means that health care receipts for which you want compensation need to be received by us before your employment is terminated. If a receipt is received after you have terminated your employment, it will not be approved. Thus, the amount spent cannot be paid out to you either.
If you terminate your employment, your contribution may be adjusted.
