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 |