Employers in the Netherlands can provide their employees per diems as compensation for the increased costs of meals and lodging when on a business trip. Per diems are not considered part of an employee’s pay and are thus tax free up to a certain allowed amount. The allowed amounts differ whether it is a business trip within the Netherlands or a business trip abroad.

In the CAO Rijk paragraphs 10.2 and 10.3 regulate the allowances for civil servants on business trips. The subsistence allowances are exempt up to certain amounts. Employers can apply the same amounts to employees whose expenses are comparable to civil servants on business trips.

Domestic business trips

The requirement for this domestic Per Diem are the following:

  • the business trip lasts at least 4 hours;
  • the destination of the business trip is in another municipality or at least one kilometer from the employee’s primary place of work.

    The Per Diem rates for domestic business trips are updated every year, on January 1st. The Per Diem is composed of the following components:

    2024 – total 2024 – the part you can reimburse tax free Notes
    Small expenses during the day €6,64 €5,93
    Small expenses in the evening €19,82 €11,86 This applies if the employee stays overnight because of the business trip
    Lodging €142,10 €140,57 This is the amount per night
    Breakfast €13,88 €13,88 This applies if the employee stayed overnight because of the business trip
    Lunch €20,32 €11,88 This applies to every period from 12:00 to 14:00 that falls within your business trip
    Dinner €30,74 €29,82 This applies to any period from 6 p.m. to 9 p.m. that falls within your business trip.

     

    If the employee gets a meal for free (for example, if a free breakfast is supplied by the hotel), this needs to be deducted from the per diem allowance.

    It is important to note that the reimbursement for lodging, breakfast, lunch and dinner needs to be incurred in an establishment intended for this purpose, which is further defined as a generally accessible facility that offers accommodation and/or meals and/or drinks for consumption.

    Lower daily allowance

    In case you often make business trips as an employee and in case the nature of your work or travel circumstances gives cause for this, your employer can set a lower daily allowance.

    If the business trip lasts longer than 8 days, the allowance for small expenses in the evening is halved as of the 9th day.

    Fixed allowance for business trips

    Instead of the allowances per business trip, your employer can also give you a fixed allowance per month or per quarter for your business trip expenses. When determining the amount for this, your employer will take the number of business trips that you usually make and the compensation you receive on average.

    Your fixed fee cannot exceed the fees it replaces.

    If changes occur that are important for the amount of the fixed fee, that fee will be adjusted accordingly. The employee is obliged to inform their employer of such changes.

    Business trips abroad

    The allowed amount of daily allowance for a business trip abroad differs depending on the country. The list of allowances per country is set out in attachment of the CAO Rijk and updated on the 1st of January and on the 1st of July every year. You can find the daily allowances per country applicable below at the end of this article.

    The following situations are exceptions to the allowed amount of daily allowances:

    • In case part of your business trip within the Netherlands that is four hours or longer and that connects to a trip or travel by plane or boat, the rules and reimbursement amounts for domestic business travel apply for that part of the journey;
    • In case parts of the journey are not made by plane or boat and for which no expenses are to be made for accommodation, these parts are added to a subsequent or previous part of the journey and reimbursed according to the rate for that part of the journey.

      If you can prove with evidence that the reimbursement of the daily allowance is not sufficient, your employer may decide to reimburse the additional expenses in whole or in part.

      As mentioned above, the allowed amount of the daily allowance depends on the destination of the business trip. The list includes two columns: the maximum accommodation costs and the other costs.

      The other costs are composed of the following components, as a percentage of the number of other costs associated with the destination of the business trip:

      Small expenses 1,5% For every hour that the business trip lasts (for example 36% for 24 hours)
      Breakfast 12% This applies to every period from 6:00 am to 8:00 am that falls within your business trip
      Lunch 20% This applies to every period from 12:00 to 14:00 that falls within your business trip
      Dinner 32% This applies to any period from 6 p.m. to 9 p.m. that falls within your business trip.

       

      If the employee gets a meal for free (for example, if a free breakfast is supplied by the hotel), this needs to be deducted from the per diem allowance.

      The supporting document submitted with the claim for the employees’ accommodation — including breakfast — might not be subdivided. In that case, the employee is entitled to get reimbursement of the costs, as stated on the supporting document, up to a maximum of the sum of the reimbursement amounts for bed and breakfast applicable to your temporary residence.

      Important to note is that the reimbursements for breakfast, lunch and dinner need to be incurred in an establishment intended for this purpose, which is further defined as a generally accessible facility that offers accommodation and/or meals and/or drinks for consumption.

      Employers can reimburse for employee’s accommodation costs up to a maximum of the amount stated there for temporary residence in the rate list. If employees do not submit proof of these costs, they can be reimbursed € 11,34 per overnight stay for a maximum of four nights per business trip. This fee is not specifically exempt. You can afford this wage designate as final levy wages (eindheffingsloon).

      Lower daily allowance

      In case you often make business trips as an employee and in case the nature of your work or travel circumstances give cause for this, your employer can set a lower daily allowance.

      To qualify for this, the business trip must last longer than 60 days and the employee must perform the work in or from one specific temporary residence outside the Netherlands.

      The lower daily allowance entails that the employer halves the allowance for small expenses, breakfast, lunch and dinner as of the 61st day. If circumstances ask for it, the employer may decide to apply for this lower daily allowance earlier.

      No daily allowance

      You are not entitled to a daily allowance for:

      • A business trip shorter than 4 hours;
      • A part of the trip in the Netherlands shorter than 4 hours connects to a journey or part of the journey by plane or boat. In that case, you are entitled to reimbursement of accommodation costs for a connecting flight within Europe;
      • A part of the trip by plane for air travel outside Europe
      • A visiting trip during a long-term business trip. You are entitled to reimbursement of accommodation costs for parts of your visiting trip for the journey from your temporary residence to your regular place of residence.
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            You can easily download the per diem list for the Netherlands in Rydoo. Learn more.


            Business trips abroad: list of per diem rates (1 July 2024 – 31 December 2024):

            Land- of gebiedsdeel Maximumbedrag logieskosten in euro Bedrag overige kosten in euro
            Afghanistan
            Kabul 125 67
            Overige 64 25
            Albanië
            Tirana 185 109
            Overige 173 59
            Algerije
            Algiers 231 115
            Overige 234 75
            Andorra
            Alle steden 113 96
            Angola
            Luanda 330 86
            Overige 114 47
            Anguilla
            Alle steden 306 158
            Antigua en Barbuda
            Antigua 254 126
            Overige 141 86
            Argentinië
            Buenos Aires 206 121
            Overige 373 91
            Armenië
            Yerevan 258 133
            Overige 69 39
            Aruba
            Alle steden 231 178
            Australië
            Canberra, Melbourne en Sydney 186 105
            Overige 183 90
            Azerbeidzjan
            Bakoe 297 106
            Overige 136 42
            Bahama’s
            Alle steden 385 145
            Bahrein
            Manama 382 198
            Bangladesh
            Dhaka 184 128
            Overige 210 64
            Barbados
            Alle steden 269 158
            Belarus
            Minsk 154 83
            Overige 59 49
            België
            Brussels 373 154
            Overige 163 88
            Belize
            Belize-Stad 179 64
            Overige 392 90
            Benin
            Cotonou 210 87
            Overige 102 49
            Bermuda
            Alle steden 452 277
            Bhutan
            Thimphu 279 90
            Overige 179 46
            Bolivia
            La Paz 81 61
            Overige 79 41
            Bonaire
            Alle steden 176 150
            Bosnië en Herzegovina
            Sarajevo 145 52
            Banja Luka 65 40
            Bihac 51 35
            Jahorina en Vlasic 79 34
            Mostar 47 41
            Overige 45 34
            Botswana
            Gaborone 286 83
            Overige 223 57
            Brazilië
            Brasilia 119 49
            Angra dos Reis 103 68
            Belém 103 44
            Belo Horizonte 76 47
            Campinas 109 43
            Curitiba 83 43
            Florianopolis 94 47
            Joao Pessoa 81 47
            Paraty 167 111
            Penedo 129 106
            Recife 81 35
            Rio de Janeiro 124 61
            Sao Paulo 157 56
            Sorocaba 64 64
            Overige 72 39
            Brunei
            Alle steden 109 59
            Bulgarije
            Sofia 209 91
            Burgas, Plovdiv en Varna 67 57
            Overige 58 49
            Burkina Faso
            Ouagadougou 159 165
            Overige 72 56
            Burundi
            Bujumbura 158 85
            Overige 179 77
            Cambodja
            Phnom-Penh 191 122
            Overige 323 82
            Canada
            Ottawa 237 118
            Calgary 179 89
            Montreal 216 107
            Toronto 248 107
            Vancouver 245 111
            Overige 168 87
            Centraal-Afrikaanse Republiek
            Bangui 178 92
            Overige 42 35
            Chili
            Santiago 312 129
            Overige 331 111
            China
            Peking 133 78
            Changsha 76 79
            Chengdu 114 64
            Dalian 97 55
            Guangzhou 102 80
            Guiyang 98 47
            Haikou 96 66
            Hangzhou 108 82
            Jinan 93 62
            Kunming 78 57
            Qingdao 107 69
            Sanya 104 78
            Shanghai 148 91
            Shenyang 86 55
            Shenzhen 118 72
            Tianjin 96 61
            Wu Han 91 68
            Xi’An 95 63
            Xiamen 107 69
            Overige 80 58
            China, Hong Kong
            Hong Kong 170 70
            China, Macau
            Macau 104 45
            Colombia
            Bogotá 231 142
            Overige 169 45
            Comoren
            Moroni 117 108
            Overige 91 84
            Congo-Brazaville
            Brazzaville 212 110
            Overige 303 88
            Congo-Kinshasa
            Kinshasa 284 147
            Overige 137 58
            Cookeilanden
            Rarotonga 216 85
            Overige 394 91
            Costa Rica
            San José 247 117
            Overige 178 75
            Cuba
            Havana 157 71
            Overige 139 57
            Curaçao
            Alle steden 171 148
            Cyprus
            Nicosia 132 74
            Overige 171 57
            Denemarken
            Alle steden 194 135
            Djibouti
            Djibouti 248 123
            Overige 130 63
            Dominica
            Alle steden 349 119
            Dominicaanse Republiek
            Santo Domingo 125 90
            Overige 256 72
            Duitsland
            Berlijn 240 160
            Bonn 137 121
            Hamburg 179 135
            München 300 177
            Overige 141 115
            Ecuador
            Quito 95 80
            Overige 181 71
            Egypte
            Caïro 168 103
            Overige 337 119
            El Salvador
            San Salvador 121 87
            Overige 70 57
            Equatoriaal-Guinea
            Malabo 182 121
            Overige 156 69
            Eritrea
            Asmara 66 74
            Overige 64 63
            Estland
            Alle steden 120 141
            Eswatini
            Mbabane 66 72
            Overige 92 61
            Ethiopië
            Addis Abeba 298 135
            Overige 116 43
            Fiji
            Suva 286 118
            Overige 324 90
            Filipijnen
            Manila 115 105
            Overige 186 53
            Finland
            Helsinki 249 134
            Overige 236 122
            Frankrijk
            Parijs 228 118
            Overige 193 118
            Gabon
            Libreville 287 148
            Overige 209 94
            Gambia
            Banjul 181 59
            Overige 149 34
            Georgië
            Tbilisi 190 75
            Batumi 134 73
            Kobuleti 258 97
            Overige 92 61
            Ghana
            Accra 456 163
            Overige 330 83
            Gibraltar
            Alle steden 112 60
            Grenada
            Alle steden 248 76
            Griekenland
            Athene 194 66
            Thessaloniki 111 71
            Overige 100 64
            Groot-Brittannië (en Noord-Ierland)
            Londen 284 141
            Overige 164 105
            Guam
            Alle steden 139 97
            Guatemala
            Guatemala-Stad 130 73
            Overige 145 54
            Guinee
            Conakry 298 107
            Overige 89 64
            Guinee-Bissau
            Bissau 138 71
            Overige 88 44
            Guyana
            Georgetown 467 128
            Overige 200 73
            Haïti
            Port-au-Prince 233 110
            Overige 159 77
            Honduras
            Tegucigalpa 280 77
            Roatan 248 152
            San Pedro Sula 151 59
            Overige 72 46
            Hongarije
            Boedapest 149 84
            Visegrad 150 59
            Overige 104 47
            Ierland
            Alle steden 167 111
            IJsland
            Alle steden 186 101
            India
            Delhi 206 121
            Bengaluru 133 60
            Chennai 109 62
            Goa 164 78
            Hyderabad 107 63
            Jaipur 271 140
            Kolkata 109 62
            Mumbai 197 102
            Pune 104 61
            Srinagar 372 140
            Overige 85 52
            Indonesië
            Jakarta 281 127
            Bandung 65 55
            Bogor 74 46
            Denpasar en Badung 96 40
            Jayapura 86 43
            Manado 84 32
            Medan 76 39
            Nusa Dua 367 119
            Senggigi 114 54
            Surabaya 69 57
            Yogyakarta 92 50
            Overige 66 39
            Irak
            Bagdad 207 102
            Overige 298 91
            Iran
            Tehran 108 51
            Overige 133 44
            Israël
            Tel Aviv 426 124
            Eilat 239 86
            Haifa 208 108
            Jeruzalem 325 183
            Tiberias 188 93
            Overige 181 86
            Italië
            Rome 185 145
            Bologna 151 123
            Florence 179 105
            Lampedusa 209 83
            Milaan 198 155
            Napels 212 159
            Palermo 156 143
            Triëst 115 134
            Turijn 153 135
            Venetië 252 168
            Overige 99 99
            Ivoorkust
            Abidjan 218 128
            Overige 144 83
            Jamaica
            Kingston 347 112
            Overige 337 181
            Japan
            Tokyo 335 132
            Fukuoka 115 80
            Hiroshima 99 66
            Kobe 149 77
            Kyoto 176 91
            Nagoya 122 81
            Osaka 225 117
            Yokohama 150 96
            Overige 103 55
            Jemen
            Sanaa 230 70
            Overige 249 62
            Jordanië
            Amman 176 113
            Overige 146 71
            Kaaimaneilanden
            Alle steden 364 223
            Kaapverdië
            Praia 88 72
            Overige 139 73
            Kameroen
            Yaounde 158 129
            Overige 106 55
            Kazachstan
            Astana 210 109
            Aktau 93 65
            Aktobe 74 63
            Almaty 369 125
            Atyrau 90 65
            Schuchinsk-Burabay 159 72
            Shymkent 83 65
            Turkestan 113 58
            Ust-Kamenogorsk 83 67
            Overige 76 59
            Kenia
            Nairobi 227 117
            Overige 162 78
            Kirgistan
            Bishkek 185 63
            Overige 143 36
            Kiribati
            Kiritimati (Christmaseiland) 67 41
            Overige 76 47
            Koeweit
            Koeweit-Stad 328 163
            Kosovo
            Alle steden 100 64
            Kroatië
            Zagreb 214 168
            Brijuni 117 75
            Dubrovnik 170 123
            Opatija 149 149
            Sibenik 144 113
            Split 182 107
            Zadar 140 115
            Overige 122 66
            Laos
            Vientiane 112 99
            Overige 220 66
            Lesotho
            Maseru 103 56
            Overige 189 38
            Letland
            Riga 117 88
            Overige 121 74
            Libanon
            Beiroet 153 120
            Overige 240 111
            Liberia
            Monrovia 157 71
            Overige 198 60
            Libië
            Tripoli 219 82
            Overige 99 58
            Litouwen
            Vilnius 117 72
            Overige 80 47
            Luxemburg
            Alle steden 275 142
            Maagdeneilanden (Amerikaanse)
            Alle steden 341 134
            Maagdeneilanden (Britse)
            Alle steden 238 158
            Madagascar
            Antananarivo 214 148
            Overige 174 48
            Malawi
            Lilongwe 207 117
            Overige 170 66
            Malediven
            Malé 305 94
            Overige 375 144
            Maleisië
            Kuala Lumpur 128 72
            Overige 115 61
            Mali
            Bamako 191 95
            Overige 60 33
            Malta
            Malta 302 150
            Overige 117 126
            Marokko
            Rabat 184 133
            Overige 275 89
            Marshall Eilanden
            Majuro 116 80
            Overige 115 95
            Mauritanië
            Nouakchott 134 101
            Overige 75 34
            Mauritius
            Port Louis 151 89
            Overige 284 80
            Mexico
            Mexico-Stad 295 116
            Overige 300 92
            Micronesië
            Truk 117 96
            Overige 145 81
            Moldavië
            Chisinau 140 63
            Overige 113 77
            Monaco
            Alle steden 179 101
            Mongolië
            Ulaanbaatar 236 122
            Overige 52 37
            Montenegro
            Podgorica 113 72
            Bar, Becici, Budva, Kotor, Svet Stefan, Petrovac, Tivat, Herceg Novi en Ulcinj 140 69
            Kolasin 82 42
            Milocer 252 119
            Overige 60 31
            Montserrat
            Alle steden 122 66
            Mozambique
            Maputo 170 100
            Overige 158 89
            Myanmar
            Naypyitaw 64 64
            Overige 192 48
            Namibië
            Windhoek 84 54
            Overige 217 47
            Nauru
            Alle steden 121 52
            Nepal
            Kathmandu 189 111
            Overige 75 27
            Nicaragua
            Managua 88 64
            Overige 83 50
            Nieuw-Caledonië
            Alle steden 193 91
            Nieuw-Zeeland
            Auckland en Wellington 178 105
            Overige 159 94
            Niger
            Niamey 168 87
            Overige 63 39
            Nigeria
            Abuja 151 81
            Overige 175 56
            Niue
            Alle steden 156 62
            Noord Macedonië
            Skopje 103 69
            Ohrid en Struga 58 35
            Overige 45 33
            Noord-Korea
            Pyongyang 167 60
            Overige 58 30
            Noorwegen
            Alle steden 184 139
            Oeganda
            Kampala 352 108
            Overige 205 49
            Oekraïne
            Kiev 210 109
            Overige 111 55
            Oezbekistan
            Tashkent 149 84
            Overige 140 48
            Oman
            Muscat 393 155
            Overige 197 92
            Oostenrijk
            Alle steden 145 123
            Oost-Timor
            Dili 147 50
            Overige 68 32
            Pakistan
            Islamabad 216 59
            Overige 139 35
            Palau
            Alle steden 191 90
            Panama
            Panamá 106 97
            Overige 157 110
            Papoea-Nieuw-Guinea
            Port Moresby 185 84
            Overige 153 62
            Paraguay
            Asunción 94 86
            Overige 111 68
            Peru
            Lima 266 81
            Overige 148 66
            Polen
            Warsaw 128 82
            Overige 113 81
            Portugal
            Lissabon 164 101
            Overige 184 92
            Qatar
            Doha 192 123
            Roemenië
            Boekarest 158 75
            Brasov, Constanta, Mamaia en Timisoara 87 58
            Cluj en Sibiu 76 73
            Overige 65 49
            Rusland
            Moskou 196 180
            Astrachan 65 71
            Kaliningrad 92 92
            Moermansk 86 70
            Samara 88 44
            St. Petersburg 278 193
            Vladivostok 108 64
            Overige 71 46
            Rwanda
            Kigali 412 204
            Overige 320 90
            Saba
            Alle steden 176 150
            Salomons Eilanden
            Honiara 284 129
            Overige 102 64
            Samoa
            Apia, Upolu 130 106
            Overige 260 80
            Sao Tomé en Principe
            Sao Tomé 166 102
            Overige 290 77
            Saoedi-Arabië
            Riyad 212 130
            Overige 239 170
            Senegal
            Dakar 201 134
            Overige 202 93
            Servië
            Belgrado 123 113
            Overige 70 47
            Seychellen
            Victoria 437 189
            Overige 222 87
            Sierra Leone
            Freetown 249 81
            Overige 78 33
            Singapore
            Alle steden 265 120
            Sint Eustatius
            Alle steden 176 150
            Sint Maarten
            Alle steden 164 144
            Slovenië
            Alle steden 119 124
            Slowakije
            Bratislava 131 74
            Overige 115 62
            Soedan
            Khartoum 221 115
            Overige 156 77
            Somalië
            Mogadishu 166 86
            Overige 161 48
            Spanje
            Madrid 206 121
            Barcelona 216 98
            Las Palmas, Canarische Eilanden 127 91
            San Sebastian 241 125
            Valencia 187 105
            Overige 133 100
            Sri Lanka
            Colombo 107 63
            Overige 86 31
            St. Lucia
            Alle steden 265 169
            St. Vincent en Grenada
            Alle steden 159 82
            St.Kitts en Nevis
            Alle steden 269 96
            Suriname
            Paramaribo 114 67
            Overige 76 39
            Syrië
            Damascus 403 111
            Overige 186 64
            Tadzjikistan
            Dushanbe 92 61
            Overige 93 39
            Taipei
            Alle steden 172 108
            Tanzania
            Dar es Salaam 228 99
            Overige 441 97
            Thailand
            Bangkok 357 128
            Overige 287 59
            Togo
            Lomé 140 124
            Overige 89 48
            Tokelau Eilanden
            Alle steden 46 28
            Tonga
            Nuku’Alofa 133 60
            Overige 69 27
            Trinidad en Tobago
            Trinidad 176 122
            Overige 199 116
            Tsjaad
            Ndjamena 85 54
            Overige 134 70
            Tsjechië
            Praag 140 61
            Brno 108 45
            Cesky Krumlov 119 47
            Karlovy Vary 170 81
            Ostrava 104 43
            Overige 79 33
            Tunesië
            Tunis 132 69
            Overige 62 41
            Turkije
            Ankara 115 102
            Antalya 123 105
            Gaziantep 93 76
            Istanbul 208 128
            Izmir 145 82
            Overige 85 62
            Turkmenistan
            Asjchabad 121 154
            Overige 85 109
            Turks- en Caicos Eilanden
            Grand Turk 264 114
            Overige 436 148
            Tuvalu
            Alle steden 116 60
            Uruguay
            Montevideo 131 74
            Colonia 159 66
            Punta Del Este 200 103
            Salto 120 68
            Overige 59 43
            Vanuatu
            Port Villa 181 107
            Overige 162 66
            Venezuela
            Caracas 133 118
            Overige 128 65
            Verenigde Arabische Emiraten
            Abu Dhabi 332 151
            Overige 390 123
            Verenigde Staten van Amerika
            Washington D.C. 211 146
            Boston 225 127
            Chicago 200 103
            Honolulu 241 104
            Los Angeles 226 107
            Miami 189 102
            New York 580 168
            Philadelphia 188 106
            San Francisco 267 126
            Overige 188 97
            Vietnam
            Hanoi 103 51
            Overige 98 35
            Westbank en Gazastrook
            Jericho 131 77
            Gazastrook 92 61
            Overige 97 73
            Westelijke Sahara
            Laayoune 54 61
            Zambia
            Lusaka 293 127
            Overige 302 78
            Zimbabwe
            Harare 188 74
            Overige 366 79
            Zuid-Afrika
            Pretoria 91 49
            Bloemfontein 75 50
            Kaapstad 421 103
            Durban 143 62
            East London 91 43
            Johannesburg 143 56
            Johannesburg-Sandton 117 63
            Kimberley 85 54
            MagaliesburgenMuldersdrift 84 46
            Mpumalanga Kruger 95 47
            Musina 71 42
            Nelspruit 78 37
            Pietermaritzburg 133 52
            Polokwane 72 37
            Port Alfred 86 39
            Richards Bay 86 41
            Rustenburg 75 42
            Sun City 264 85
            Uppington 71 51
            Overige 64 38
            Zuid-Korea
            Seoul 415 134
            Overige 285 117
            Zuid-Soedan
            Juba 79 36
            Overige 183 47
            Zweden
            Stockholm 328 163
            Overige 154 98
            Zwitserland
            Alle steden 221 153

             

            Source: CAO Rijk 1 July 2024

             

            Find the rates for 1 January – 30 June 2024 here.

            Last changed