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What is included in the wellness allowance?

Written by Epassi | Feb 27, 2025 12:04:36 PM

What does wellness really mean? What is covered by the wellness allowance, which activities are approved – and which are not? There are plenty of ways to use your wellness allowance, but there are also important rules to keep in mind. We’re here to clarify the most common questions!

 

What is approved as wellness? 

There is no official, complete list of all activities eligible for the wellness allowance. Instead, it is based on laws and regulations. Generally, wellness covers simpler physical activities and health treatments at a reasonable cost. Below, we have listed some approved services as well as examples of activities that are not covered.

  • Activities that involve exercise

This includes everything from gym and personal training to boxing, swimming, dancing, and pilates. Even activities with lighter exercise elements, such as bowling, agility, or go-karting, may be eligible.

  • Massages and health treatments

You can use your wellness allowance for health treatments that relieve stress, stiffness, or soreness, such as various types of massages. Preventative massage treatments performed by a chiropractor, physiotherapist, or naprapath are also approved. However, treatments intended for injury rehabilitation are not covered.

  • Physically demanding sports.

Most sports that involve physical activity are approved.

  • Registration fees for wellness races

Fees for races such as running, biking, or skiing are eligible.

  • Health apps and online services.

Subscriptions for fitness and health-related apps and online services are covered.

  • Personal health cards or punch cards for wellness services.
The wellness allowance can be used to cover the cost of an annual pass, punch card or similar, provided it is clearly stated which exercise or wellness activity applies. The card must be issued by the merchant offering the activity and must be personal. It is not permitted to use the wellness allowance to purchase gift cards that can later be used for various activities, as a gift card is considered a means of payment and not an approved wellness activity.

What is not approved as wellness? 

According to the Swedish Tax Agency, the following rules apply:

  • The wellness allowance cannot be exchanged for cash.
  • Activities without exercise elements must not exceed SEK 1,000 per session to be tax-free.
  • The benefit is personal and cannot be used by or for anyone other than yourself.

Additionally, some activities can fall into a gray area or may commonly be mistaken as wellness. Below, we clarify what is not eligible for the wellness allowance.

  • Membership fees and licenses

You can only use the wellness allowance for the actual activity, not for membership fees or licenses.

  • Naprapathy, Chiropractic, and Physiotherapy

Treatments from physiotherapists, naprapaths, and chiropractors are classified as healthcare and are therefore not covered by the wellness allowance. However, a light massage performed by a chiropractor may be eligible.

  • Spa entry fees. 

A visit to a spa or spa entry fee is not covered. However, if a wellness service such as massage, yoga, or a workout session is included in the spa visit, you can use your wellness allowance for that specific service.

  • Beauty treatments

Beauty treatments are not included in the wellness benefit. This means treatments primarily for cosmetic purposes, such as pedicures, manicures, Botox, hair removal, laser treatments, brow and lash lifts, and various facial treatments.

  • Healthcare and medical treatments

Medical treatments, preventive healthcare, and medical services are not eligible for the wellness allowance. This includes treatments aimed at preventing, diagnosing, or treating illnesses or injuries. 

  • Tanning beds.

The Swedish Tax Agency classifies tanning bed use as a beauty treatment, meaning it is not covered under the wellness allowance.

  • Purchasing or renting equipment

You cannot use the wellness allowance to purchase or rent equipment. For example, if you play tennis, the activity itself is covered, but if you rent a tennis racket, that cost is not eligible. However, if the equipment is included in the activity price, you can pay for the service using your wellness balance.

  • Purchases for someone other than yourself
The wellness benefit is personal and cannot be used by or for anyone else. Your employer provides your allowance specifically for your personal wellness and not for anyone else's.

Remember that the wellness allowance can only be used for services that are officially approved as wellness. It is important to follow the Swedish Tax Agency's regulations, as you are personally responsible for ensuring compliance when using the benefit. If you are unsure or have any questions, feel free to contact us at Epassi or visit the Swedish Tax Agency's website for more details.