Free board, that is enjoyed at home or abroad, valued under certain conditions lump. According 61 Chapter. 3 § IL should subsistence allowance for a whole day (at least three meals) calculated at an amount – rounded to the nearest five SEK – corresponding 250 % the average price in Sweden for a normal lunch. The benefit of a free meal consisting of one meal a day (lunch or dinner) is 40 % in the benefit of totally free diet. The benefit of free breakfast is 20 % of the taxable benefit for a whole day. The average price of a normal lunch, through SKVFS 2008:11 set at 73,22 kr. In accordance with that provision of the IL this means following preferential values for free diets.
| – Completely free diet (at least three meals) | 185 kr |
| – Free Breakfast | 37 kr |
| – A free meal a day (lunch or dinner) | 74 kr |