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.