Per Diem

Employers in France can grant their employees a tax-free allowance for both domestic and foreign business trips. This allowance is meant to cover the costs incurred by the employee for food and accommodation throughout their trip. This allowance granted to the employee by the employer is not taxed.

For an employee to be granted a per diem for long-distance trips, they must be unable to return to their residence each day given their work location. For them to be eligible to receive a per diem, these two conditions must be met:

  • The distance between their place of residence and their place of work is greater than or equal to 50 km, one way;
  • Public transport does not allow this distance to be covered in less than 1h30, one way.

Employees who frequently incur travel expenses are not required to provide evidence for all of their expenditures. However, to determine the number of days they spent on their trip, accommodation expenses, and travel costs, certain documents are always necessary:

  • To prove an employee’s amount of annual travel, a list of the regions visited, sufficient hotel bills, and employer certificates stipulating the conditions of the trip must all be provided;
  • To determine accommodation expenses, hotel bills must be provided (at least for lengthier trips).

Business Trips Within Mainland France

Allowances intended to compensate for additional business travel expenses in mainland France:

Maximum amounts 2024 Maximum amounts 2023
Meal Expenses per meal (lunch and dinner) € 20.70 € 20.20
Accommodation and breakfast per day in Paris and the departments of Hauts-de-Seine, Seine-Saint-Denis, and Val-de-Marne € 74.30 € 72.50
Accommodation and breakfast per day in other French metropolitan départments € 55.10 € 53.80

The amounts in the table above are applicable for a travel period of 3 months. For travel that exceeds 3 months but lasts less than 24 months, the amounts are reduced by 15% from the first day of the 3rd month. For travel that exceeds 24 months but lasts less than 4 years, the amounts are reduced by 30% from the first day of the 25th month.

French Overseas Départments

Flat-Rate Allowance Martinique, Guadeloupe, Guyana, Réunion, Mayotte, Saint-Pierre and Miquelon New Caledonia, Wallis and Futuna, French Polynesia
Accommodation €120* (before 22 Sept. 2023: €70) €120 or 14320 F. CFP* (before 22 Sept. 2023: €90 or 10740 F CFP)
Meal Expenses per meal €20 (before 22 Sept. 2023: €17,5) €24 or 2864 F. CFP (before 22 Sept. 2023: €21 or 2506 F CFP)

* €150 (before 22 Sept. 2023: €120) for an employee recognised as a disabled worker and who is in a situation of reduced mobility.

The amounts in the table above are applicable for a travel period of maximum 3 months. For travel that exceeds 3 months but lasts less than 24 months, the amounts are reduced by 15% from the first day of the 3rd month. For travel that exceeds 24 months, the amounts are reduced by 30% from the first day of the 25th month.

Foreign Business Trips

The allowance granted to employees while travelling internationally varies from country to country, you can check the specific amounts at the end of this article.

The table lists the daily allowance granted to employees travelling on foreign business trips based on the country they are travelling to. The allowance given to an employee travelling internationally must be reduced by:

  • 65% when the employee is housed free of charge, (for example, when the employer provides an accommodation or pays for accommodation);
  • 17.5% when the employee has one of their meals paid for;
  • 35% when the employee has both of their meals paid for.

The allowances are applicable for a travel period of 3 months. For travel that exceeds 3 months but lasts less than 24 months, the amounts are reduced by 15% from the first day of the 3rd month. For travel that exceeds 24 months but lasts less than 4 years, the amounts are reduced by 30% from the first day of the 25th month.

 

Foreign business trips: list of per diem rates (as of 26 April 2023)

COUNTRY

CURRENCY

PER DIEM

AFGHANISTAN

DOLLAR US

279

AFRIQUE DU SUD

EURO

138

AFRIQUE DU SUD pour la période allant du 15 décembre au 1er mars

EURO

185

ALBANIE

EURO

130

ALGERIE

DINAR ALGERIEN

20 480

ALLEMAGNE

EURO

164

ANDORRE

EURO

118

ANGOLA

EURO

300

ANGUILLA

DOLLAR US

208

ANTIGUA ET BARBUDA

DOLLAR US

308

ARABIE SAOUDITE

EURO

337

ARGENTINE

DOLLAR US

157

ARMENIE

EURO

186

ARUBA

DOLLAR US

150

AUSTRALIE

DOLLAR AUSTRALIEN

348

AUTRICHE

EURO

175

AZERBAIDJAN

EURO

204

BAHAMAS

DOLLAR US

207

BAHREIN

EURO

200

BANGLADESH

EURO

258

LA BARBADE

DOLLAR US

355

BELGIQUE

EURO

206

BELIZE

DOLLAR US

177

BENIN

EURO

145

BERMUDES

DOLLAR DES BERMUDES

194

BIELORUSSIE

EURO

150

BIRMANIE

DOLLAR US

250

BOLIVIE

DOLLAR US

135

BOSNIE-HERZEGOVINE

EURO

169

BOTSWANA

EURO

119

BRESIL

EURO

216

BRUNEI

DOLLAR DE BRUNEI

255

BULGARIE

EURO

145

BURKINA FASO

EURO

145

BURUNDI

EURO

140

CAIMANS (îles)

DOLLAR US

141

CAMBODGE

DOLLAR US

150

CAMEROUN

EURO

120

CANADA

DOLLAR CANADIEN

260

CAP-VERT

ESCUDO

13 575

CENTRAFRICAINE (République)

FRANC CFA

80 000

CHILI

DOLLAR US

217

CHINE

YUAN CHINOIS (CNY)

1,700

CHYPRE

EURO

190

COLOMBIE

DOLLAR US

176

COMORES

EURO

150

CONGO BRAZZAVILLE

FRANC CFA

120 000

CONGO (République démocratique du)

EURO

195

COOK (îles)

DOLLAR NEO-ZELANDAIS

400

COREE DU NORD

DOLLAR US

272

COREE DU SUD

EURO

210

COSTA RICA

DOLLAR US

169

COTE D’IVOIRE

FRANC CFA

137 000

CROATIE

EURO

142

CUBA

EURO

200

CURAÇAO

DOLLAR US

150

DANEMARK

COURONNE DANOISE

1 660

DJIBOUTI

FRANC DJIBOUTI

36 320

DOMINICAINE (République)

DOLLAR US

142

LA DOMINIQUE

DOLLAR US

266

EGYPTE

EURO

148

EMIRATS ARABES UNIS

EURO

300

EQUATEUR

DOLLAR US

150

ERYTHREE

DOLLAR US

195

ESPAGNE

EURO

212

ESTONIE

EURO

129

ETATS-UNIS D’AMERIQUE

DOLLAR US

320

Ville de NEW YORK :

– période allant du 1er janvier au 31 août

DOLLAR US

320

– période allant du 1er septembre au 31 décembre

DOLLAR US

450

ETHIOPIE

EURO

123

FIDJI

DOLLAR DE FIDJI

421

FINLANDE

EURO

220

GABON

FRANC CFA

140 000

GAMBIE

DALASI

8 590

GEORGIE

DOLLAR US

195

GHANA

DOLLAR US

250

GRANDE-BRETAGNE

LIVRE STERLING

210

GRECE

EURO

167

GRENADE

DOLLAR US

283

GUATEMALA

EURO

160

GUINEE

EURO

170

GUINEE-BISSAU

EURO

105

GUINEE EQUATORIALE

FRANC CFA

90 500

GUYANA

DOLLAR US

200

HAITI

DOLLAR US

220

HONDURAS

DOLLAR US

152

HONG KONG

DOLLAR DE HONG KONG

2 200

HONGRIE

EURO

175

INDE

EURO

210

INDONESIE

EURO

160

IRAN

DOLLAR US

186

IRAK

EURO

300

IRLANDE

EURO

190

ISLANDE

COURONNE ISLANDAISE

34 397

ISRAEL

EURO

230

ITALIE

EURO

220

JAMAIQUE

DOLLAR US

217

JAPON

YEN

25 500

Ville de TOKYO

YEN

30 000

JORDANIE

DINAR JORDANIEN

151

KAZAKHSTAN

EURO

140

KENYA

DOLLAR US

141

KIRGHIZISTAN

EURO

150

KIRIBATI

DOLLAR AUSTRALIEN

207

KOSOVO EURO 150

KOWEIT

EURO

245

LAOS

DOLLAR US

150

LESOTHO

EURO

120

LETTONIE

EURO

152

LIBAN

EURO

154

LIBERIA

DOLLAR US

230

LIBYE

EURO

240

LIECHTENSTEIN

FRANC SUISSE

230

LITUANIE

EURO

145

LUXEMBOURG

EURO

227

MACAO

DOLLAR DE HONG KONG

2 200

MACEDOINE

EURO

117

MADAGASCAR

EURO

114

MALAISIE

RINGGIT

468

MALAWI

DOLLAR US

214

MALDIVES (îles)

EURO

320

MALI

FRANC CFA

161 600

MALTE

EURO

200

MAROC

EURO

175

MARSHALL (îles)

DOLLAR US

154

MAURICE

ROUPIE ILE MAURICE

7 000

MAURITANIE

EURO

143

MEXIQUE

EURO

150

MICRONESIE

DOLLAR US

157

MOLDAVIE

DOLLAR US

188

MONGOLIE EXTERIEURE

EURO

102

MONTENEGRO

EURO

150

MOZAMBIQUE

DOLLAR US

189

NAMIBIE

EURO

150

NAURU

DOLLAR AUSTRALIEN

600

NEPAL

DOLLAR US

140

NICARAGUA

DOLLAR US

154

NIGER

FRANC CFA

78 000

NIGERIA

EURO

160

NIUE

DOLLAR NEO-ZELANDAIS

204

NORVEGE

COURONNE NORVEGIENNE

2700

NOUVELLE-ZELANDE

DOLLAR NEO-ZELANDAIS

370

OMAN

EURO

265

OUGANDA

EURO

130

OUZBEKISTAN

DOLLAR US

197

PAKISTAN

DOLLAR US

173

PALAOS (îles)

DOLLAR US

311

PANAMA

DOLLAR US

178

PAPOUASIE-NOUVELLE-GUINEE

EURO

172

PARAGUAY

DOLLAR US

180

PAYS-BAS

EURO

161

PEROU

DOLLAR US

170

PHILIPPINES

PESO PHILIPPIN

8 770

POLOGNE

EURO

175

PORTUGAL

EURO

160

QATAR

EURO

278

ROUMANIE

EURO

160

RUSSIE

EURO

230

RWANDA

DOLLAR AMERICAIN

170

SAINT-CHRISTOPHE-ET-NIEVES

DOLLAR US

287

SAINTE-LUCIE

DOLLAR US

261

SAINT-VINCENT ET LES GRENADINES

DOLLAR US

275

SALOMON

VATU

23 052

SALVADOR

DOLLAR US

177

SAMOA

DOLLAR US

230

SAO TOME ET PRINCIPE

DOLLAR US

135

SENEGAL

FRANC CFA

91 800

SERBIE

EURO

150

SEYCHELLES

EURO

300

SIERRA LEONE

DOLLAR US

260

SINGAPOUR

EURO

446

SLOVAQUIE

EURO

155

SLOVENIE

EURO

160

SOMALIE

DOLLAR US

158

SOUDAN

DOLLAR US

175

Sud SOUDAN

DOLLAR US

306

SRI LANKA

EURO

180

SUEDE

COURONNE SUEDOISE

1 997

SUISSE

FRANC SUISSE

230

SURINAME

DOLLAR US

180

SWAZILAND

EURO

138

SYRIE

EURO

154

TADJIKISTAN

DOLLAR US

250

TAIWAN

DOLLAR DE TAIWAN

5 990

TANZANIE

EURO

135

TCHAD

EURO

225

TCHEQUE (République)

EURO

180

THAILANDE

BAHT

5 000

TIMOR oriental

EURO

150

TOGO

FRANC CFA

82 640

TONGA

DOLLAR DE FIDJI

402

TRINITE ET TOBAGO

DOLLAR US

267

TUNISIE

EURO

125

TURKMENISTAN

EURO

102

TURQUIE

EURO

135

TUVALU

DOLLAR AUSTRALIEN

254

UKRAINE

EURO

208

URUGUAY

DOLLAR US

135

VANUATU

EURO

210

VENEZUELA

EURO

195

VIETNAM

EURO

158

YEMEN

EURO

188

ZAMBIE

EURO

180

ZIMBABWE

DOLLAR US

180

 

Source: Arrêté du 3 juillet 2006 fixant les taux des indemnités de mission prévues à l’article 3 du décret n° 2006-781 du 3 juillet 2006 fixant les conditions et les modalités de règlement des frais occasionnés par les déplacements temporaires des personnels civils de l’Etat

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