Per diem rates in Finland for 2022 and 2023

In Finland, employers can grant their employees per diem when they are on a business trip. A per diem is a daily allowance covering the reasonable increase in meal expenses and other living expenses incurred by the employee during business travel.

An employer can grant tax-free per diem, if:

  • The temporary place of employment is more than 15 kilometers away from the employee’s main or regular workplace or home, depending on where the business trip starts, and more than 5 kilometers away from both.
  • The amount does not exceed the maximum amount defined by the Finnish Tax Administration. These amounts are updated every year. Employers can choose to pay a higher amount, however, the part exceeding the maximum amounts defined will be considered as part of the employee’s taxable income. The following sections ‘Domestic business trip’ and ‘International business trip’ contain the maximum amounts that can be granted tax-free.

Domestic business trip

The maximum per diem amounts for a business trip within Finland depend on the duration of the business trip:

Duration of the trip Maximum tax-free per diem (2023) Maximum tax-free per diem (2022)
More than 6 hours (partial amount) €22 €20
More than 10 hours (full amount) €48 €45
and, if travel time exceeds the last full day of travel:
– by at least 2 hours
€22 €20
     – by more than 6 hours €48 €45

 

Deductions

For any day of travel, when the employee receives free meals or meals included with the travel ticket, the maximum per diem is half the amount specified above. ‘Free meals’ is considered to be two free meals in the case of full per diem, and one free meal in the case of partial per diem.

Accommodation costs and night travel

When reimbursing the employee for the accommodation  (e.g. hotel), next to the per diem granted, the accommodation costs should be proven by a receipt/invoice or other reliable written proof provided by the accommodation establishment. The maximum tax-free amount for this is the amount that is on the receipt or document of proof.

In case the employer does not pay such an accommodation allowance and does not arrange free accommodation or a sleeping car berth, the employer can pay an allowance for night travel. This is only allowed if at least 4 hours (during a day of travel for which the employee is entitled to a per diem) are between the hours of 09:00 PM and 07:00 AM. The maximum allowance for night travel is €15.

International business trip

For an international business trip the maximum tax-free amounts depend on the country/region, the duration of the business trip, the location of the overnight stay and possible deductions. We will first highlight the provisions and below you can find the standard maximum amounts per country/region.

Depending on the country/region

For an international business trip, outside of Finland, the maximum tax-free amount is based on the country or region where the day of international travel ends. If the day of travel ends on a ship or aeroplane, the amount should be based on the country from where the ship or aeroplane last departed or, if leaving Finland, where it will first arrive.

Depending on the duration

The per diem allowance concerns one day of travel, i.e. 24 hours from the beginning of a business trip or 24 hours from the end of the preceding day of travel.

Upon returning to Finland,

  • if the duration of the business trip exceeds, by more than 2 hours, the last full day of travel that ended in a foreign territory or a ship or aeroplane departing from a foreign territory → the employee is entitled to half of the per diem for foreign travel paid for the last completed day of travel
  • if the duration of the business trip exceeds, by more than 10 hours, the last full day of travel that ended in a foreign territory or a ship or aeroplane departing from a foreign territory → the employee is entitled to a per diem for foreign travel paid for the last full day of travel.
  • The maximum amount payable for a day of travel or part thereof beginning after the employee returns to Finland must be determined as prescribed above in ‘domestic business trip’.

For any international business trip lasting 10 hours or more, the employee is entitled to the confirmed amount for the relevant country. If the total duration of the trip is shorter than 10 hours the amount should be paid following the provisions and amounts applicable to domestic business trips.

Deductions

If the employee receives free meals or meals included in the price of a ticket or a hotel room the per diem must be reduced by 50 per cent. For the calculation of per diems for international travel, two free meals constitute ‘free meals’.

Overnight stay in Finland

If during an international business trip, the work being done under exceptional circumstances at the request of an employer located in Finland, the employee returns to Finnish territory for the night, and no per diem is being paid based on the provisions of the ‘domestic business trip’ as set out above, the maximum allowance for business travel, is €18.

Accommodation costs and night travel

When reimbursing the employee for the accommodation  (e.g. hotel), next to the per diem granted, the accommodation costs should be proven by a receipt/invoice or other reliable written proof provided by the accommodation establishment. The maximum tax-free amount for this is the amount that is on the receipt or document of proof.

In case the employer does not pay such an accommodation allowance and does not arrange free accommodation or a sleeping car berth, the employer can pay an allowance for night travel. This is only allowed if at least 4 hours (during a day of travel for which the employee is entitled to a per diem) are between the hours of 09:00 PM and 07:00 AM. The maximum allowance for night travel is €15.

Maximum tax-free amounts per country/region (2023)

Country or region Maximum per diem (in €)
Afghanistan 55.00
Albania 71.00
Algeria 74.00
Andorra 59.00
Angola 73.00
Antiqua and Barbuda 95.00
Argentina 45.00
Armenia 62.00
Aruba 74.00
Australia 77.00
Austria 75.00
Azerbaidzhan 68.00
Azores 67.00
Bahamas 92.00
Bahrain 86.00
Bangladesh 68.00
Barbados 90.00
Belarus 66.00
Belgium 74.00
Belize 54.00
Benin 45.00
Bermuda 94.00
Bhutan 52.00
Bolivia 49.00
Bosnia and Hercegovina 52.00
Botswana 46.00
Brazil 77.00
Brunei 46.00
Bulgaria 59.00
Burkina Faso 40.00
Burundi 54.00
Cambodia 72.00
Cameroon 55.00
Canada 86.00
Canary Islands 70.00
Cape Verde 44.00
Central African Republic 96.00
Chad 56.00
Chile 55.00
China 82.00
– Hong Kong 92.00
Colombia 55.00
Comoros 38.00
Congo (Congo-Brazzaville) 62.00
Congo, Democratic Republic of (Congo-Kinshasa) 50.00
Cook Islands 69.00
Costa Rica 60.00
Côte d’Ivoire, Ivory Coast 77.00
Croatia 65.00
Cuba 52.00
Curaçao 60.00
Cyprus 63.00
Czech Republic 82.00
Denmark 77.00
Djibouti 85.00
Dominica 64.00
Dominican Republic 58.00
East Timor 51.00
Ecuador 65.00
Egypt 73.00
El Salvador 59.00
Eritrea 95.00
Estonia 72.00
Eswatini 41.00
Ethiopia 43.00
Faroe Islands 60.00
Fiji 56.00
France 74.00
Gabon 88.00
Gambia 50.00
Georgia 48.00
Germany 71.00
Ghana 41.00
Greece 66.00
Greenland 61.00
Grenada 76.00
Guadeloupe 51.00
Guatemala 78.00
Guinea 82.00
Guinea-Bissau 38.00
Guyana 53.00
Haiti 55.00
Honduras 59.00
Hungary 56.00
Iceland 89.00
India 64.00
Indonesia 61.00
Iran 122.00
Iraq 65.00
Ireland 73.00
Israel 100.00
Italy 72.00
Ivory Coast, Côte d’Ivoire 77.00
Jamaica 64.00
Japan 70.00
Jordania 96.00
Kazakhstan 51.00
Kenya 85.00
Korea, Democratic People’sRepublic (North Korea) 75.00
Korea,Republic of (South Korea) 85.00
Kosovo 52.00
Kuwait 86.00
Kyrgystan 42.00
Laos 35.00
Latvia 69.00
Lebanon 122.00
Lesotho 37.00
Liberia 71.00
Libya 53.00
Liechtenstein 77.00
Lithuania 68.00
Luxembourg 74.00
Madagascar 46.00
Madeira 66.00
Malawi 69.00
Malaysia 54.00
Maldives 71.00
Mali 43.00
Malta 67.00
Marshall Islands 67.00
Martinique 54.00
Mauritania 53.00
Mauritius 53.00
Mexico 71.00
Micronesia 60.00
Moldova 64.00
Monaco 92.00
Mongolia 44.00
Montenegro 61.00
Morocco 69.00
Mozambique 55.00
Myanmar (formerly Burma) 61.00
Namibia 40.00
Nepal 53.00
Netherlands 80.00
New Zealand 75.00
Nicaragua 51.00
Niger 49.00
Nigeria 81.00
North Macedonia 56.00
Norway 76.00
Oman 79.00
Pakistan 31.00
Palau 94.00
Palestinian territory 86.00
Panama 65.00
Papua New Guinea 79.00
Paraguay 39.00
Peru 51.00
Philippines 70.00
Poland 64.00
Portugal 68.00
Puerto Rico 72.00
Qatar 81.00
Romania 62.00
Russian Federation 69.00
– Moscow 85.00
– St. Petersburg 78.00
Rwanda 40.00
Saint Kitts and Nevis 70.00
Saint Lucia 86.00
Saint Vincent and the Grenadines 86.00
Samoa 60.00
San Marino 62.00
Sao Tome and Principe 101.00
Saudi Arabia 83.00
Senegal 55.00
Serbia 66.00
Seychelles 93.00
Sierra Leone 53.00
Singapore 79.00
Slovakia 73.00
Slovenia 68.00
Solomon Islands 63.00
Somalia 87.00
South Africa 55.00
South Sudan 119.00
Spain 72.00
Sri Lanka 34.00
Sudan 50.00
Suriname 74.00
Sweden 66.00
Switzerland 91.00
Syria 98.00
Tadzhikistan 39.00
Taiwan 73.00
Tanzania 59.00
Thailand 65.00
Togo 54.00
Tonga 59.00
Trinidad and Tobago 84.00
Tunisia 59.00
Turkey 38.00
– Istanbul 39.00
Turkmenistan 92.00
Uganda 50.00
Ukraine 62.00
United Arab Emirates 84.00
United Kingdom 73.00
– London and Edinburgh 77.00
United States 92.00
– New York, Los Angeles, Washington 100.00
Uruguay 56.00
Uzbekistan 35.00
Vanuatu 70.00
Venezuela 100.00
Viet Nam 74.00
Virgin Islands (USA) 66.00
Yemen 122.00
Zimbabwe 75.00
Zambia 70.00
Any other country, not specified above 53.00

 

The rates that applied in 2022 can be found here.

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