Foreign business trip per diem
Work out the tax-free per diem for a foreign business trip: €75 for the first 15 days, €40 for each further day.
The daily allowance for a foreign business trip is tax-free at €75 for the first 15 days (max 15 days per calendar month) and €40 for each subsequent day. The minimum the employer must pay is €40/day. No per diem is paid for domestic trips.
How is it calculated?
Tax-free cap = min(days, 15) × €75 + remaining days × €40. If the employer pays more, the excess is salary income (income tax + social tax). The rates apply from 2025 (previously €50 / €32).
Sources
Based on official sources · last reviewed 2026-07-17.