Employees in the Netherlands are entitled to 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.

Domestic business trips

Employees in the Netherlands are entitled to 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.

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:

    2023 2023 Notes
    Small expenses during the day €6,34 €5,64
    Small expenses in the evening €18,91 €16,82 This applies if the employee stays overnight because of the business trip
    Lodging €143,97 €115,36 This is the amount per night
    Breakfast €14,06 €11,27 This applies if the employee stayed overnight because of the business trip
    Lunch €19,06 €17,44 This applies to every period from 12:00 to 14:00 that falls within your business trip
    Dinner €28,84 €26,39 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 6 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.

      You are entitled to reimbursement for your accommodation costs up to a maximum of the amount stated there for your temporary residence in the rate list. If you do not submit proof of these costs, you will be reimbursed € 11,34 per overnight stay for a maximum of four nights per business trip.

      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 2023 – 31 December 2023)

            Country City Maximum amount accommodation costs (in €) Amount other costs (in €)
            Afghanistan
            Kabul 190 86
            Others 55 31
            Albanië
            Tirana 180 74
            Others 199 55
            Algerije
            Algiers 233 116
            Others 236 76
            Andorra
            All cities 111 87
            Angola
            Luanda 273 108
            Others 116 48
            Anguilla
            All cities 310 161
            Antigua en Barbuda
            Antigua 258 128
            Others 143 88
            Argentinië
            Buenos Aires 142 91
            Others 173 52
            Armenië
            Yerevan 387 175
            Others 92 67
            Aruba
            All cities 227 133
            Australië
            Canberra, Melbourne en Sydney 193 109
            Others 191 95
            Azerbeidzjan
            Bakoe 129 82
            Others 58 40
            Bahamas
            All cities 227 145
            Bahrein
            Manama 290 170
            Bangladesh
            Dhaka 192 108
            Others 122 51
            Barbados
            All cities 273 160
            Belarus
            Minsk 155 95
            Others 64 55
            België
            All cities 373 154
            Belize
            Belize-Stad 129 82
            Others 225 114
            Benin
            Cotonou 215 89
            Others 104 50
            Bermuda
            All cities 342 122
            Bhutan
            Thimphu 286 93
            Others 184 47
            Bolivia
            La Paz 84 77
            Others 73 49
            Bonaire
            All cities 160 102
            Bosnië en Herzegovina
            Sarajevo 147 53
            Banja Luka 67 41
            Bihac 51 36
            Jahorina en Vlasic 80 34
            Mostar 47 42
            All cities 45 34
            Botswana
            Gaborone 98 55
            Others 142 51
            Brazilië
            Brasilia 94 55
            Belém 69 57
            Belo Horizonte 61 46
            Boa Vista 65 51
            Curitiba 65 49
            Florianopolis 90 41
            Fortaleza 57 49
            Joao Pessoa 72 66
            Manaus 53 55
            Paraty 129 93
            Penedo 128 82
            Porto Alegre 76 41
            Rio de Janeiro 122 61
            Sao Paulo 83 55
            Sorocaba 88 84
            Vitória 73 51
            Others 53 47
            Brunei
            All cities 112 61
            Bulgarije
            Sofia 170 67
            Burgas, Plovdiv, Stara Zagora en Varna 49 37
            Others 39 32
            Burkina Faso
            Ouagadougou 226 112
            Others 75 44
            Burundi
            Bujumbura 131 91
            Others 210 73
            Cambodja
            Phnom-Penh 329 186
            Others 397 83
            Canada
            Ottawa 242 120
            Calgary 183 90
            Montreal 220 109
            Toronto 253 110
            Vancouver 249 113
            Others 171 88
            Centraal-Afrikaanse Republiek
            Bangui 177 86
            Others 31 33
            Chili
            Santiago 438 120
            Others 250 88
            China
            Peking 135 79
            Changsha 77 80
            Chengdu 1115 65
            Dalian 99 56
            Guangzhou 103 81
            Guiyang 100 47
            Haikou 118 68
            Hangzhou 109 82
            Jinan 95 63
            Kunming 80 57
            Qingdao 109 70
            Sanya 106 79
            Shanghai 150 92
            Shenyang 87 55
            Shenzhen 119 73
            Tianjin 97 62
            Wu Han 92 70
            Xi’An 96 64
            Xiamen 109 70
            Others 81 59
            China, Hong Kong
            Hong Kong 173 71
            China, Macau
            Macau 105 46
            Colombia
            Bogotá 79 22
            Others 75 19
            Comoren
            Moroni 122 108
            Others 89 85
            Congo-Brazaville
            Brazzaville 217 112
            Others 310 90
            Congo-Kinshasa
            Kinshasa 288 149
            Others 139 59
            Cookeilanden
            Rarotonga 180 110
            Others 242 111
            Costa Rica
            San José 250 119
            Others 181 76
            Cuba
            Havana 167 66
            Others 220 59
            Curaçao
            All cities 174 116
            Cyprus
            Nicosia 95 87
            Others 125 88
            Denemarken
            All cities 199 138
            Djibouti
            Djibouti 288 125
            Others 66 37
            Dominica
            All cities 354 120
            Dominicaanse Republiek
            Santo Domingo 127 92
            Others 260 73
            Duitsland
            Berlijn 235 138
            Bonn 133 122
            Hamburg 255 200
            München 136 98
            Others 120 98
            Ecuador
            Quito 182 117
            Others 138 80
            Egypte
            Caïro 170 105
            Others 341 120
            El Salvador
            San Salvador 123 89
            Others 71 58
            Equatoriaal-Guinea
            Malabo 335 189
            Others 166 66
            Eritrea
            Asmara 61 70
            Others 68 84
            Estland
            All cities 104 116
            Eswatini
            Mbabane 85 42
            Others 90 40
            Ethiopië
            Addis Abeba 302 137
            Others 117 44
            Fiji
            Suva 299 94
            Others 335 103
            Filipijnen
            Manila 116 107
            Others 149 49
            Finland
            Helsinki 173 120
            Others 158 105
            Frankrijk
            Parijs 219 123
            Others 194 124
            Gabon
            Libreville 290 157
            Others 214 78
            Gambia
            Banjul 184 60
            Others 152 34
            Georgië
            Tbilisi 186 73
            Batumi 135 67
            Others 84 56
            Ghana
            Accra 279 138
            Others 139 82
            Gibraltar
            All cities 111 60
            Grenada
            All cities 251 77
            Griekenland
            Athene 139 101
            Thessaloniki 81 87
            Others 86 65
            Groot-Brittannië (en Noord-Ierland)
            Londen 258 128
            Others 166 102
            Guam
            All cities 141 98
            Guatemala
            Guatemala-Stad 145 109
            Others 91 57
            Guinee
            Conakry 298 112
            Others 92 59
            Guinee-Bissau
            Bissau 141 73
            Others 91 45
            Guyana
            Georgetown 366 101
            Others 89 29
            Haïti
            Port-au-Prince 236 112
            Others 161 78
            Honduras
            Tegucigalpa 131 49
            La Ceiba 98 35
            Roatan 207 81
            San Pedro Sula 135 44
            Others 79 36
            Hongarije
            Boedapest 151 85
            Visegrad 152 60
            Others 106 48
            Ierland
            All cities 167 111
            IJsland
            All cities 193 105
            India
            Delhi 125 91
            Bengaluru 138 72
            Chandigarh 89 50
            Chennai 77 56
            Goa 120 60
            Hyderabad 81 52
            Jaipur 100 54
            Kolkata 80 56
            Mumbai 125 74
            Pune 91 51
            Srinagar 324 110
            Others 77 49
            Indonesië
            Jakarta 291 104
            Ambon 63 40
            Balik Papan 56 40
            Bandung 80 49
            Bogor 53 51
            Denpasar en Badung 65 47
            Jayapura 73 38
            Makassar 49 51
            Medan 60 40
            Manado 59 50
            Nusa Dua 376 134
            Palu 64 32
            Surabaya 45 51
            Yogyakarta 70 45
            Others 57 33
            Irak
            Bagdad 210 104
            Others 303 93
            Iran
            Tehran 109 52
            Others 135 45
            Israël
            Tel Aviv 241 114
            Eilat 194 80
            Haifa 179 97
            Herzliya 183 72
            Jeruzalem 153 98
            Tiberias 145 109
            Others 160 79
            Italië
            Rome 136 125
            Bologna 131 102
            Florence 139 101
            Milaan 162 132
            Napels 174 121
            Palermo 132 112
            Triëst 100 128
            Turijn 132 127
            Venetië 166 141
            Others 99 99
            Ivoorkust
            Abidjan 223 131
            Others 148 85
            Jamaica
            Kingston 170 92
            Others 206 120
            Japan
            Tokyo 387 168
            Fukuoka 154 83
            Hiroshima en Nagoya 126 74
            Kobe 154 90
            Kyoto 154 95
            Osaka 252 130
            Yokohama 193 114
            Others 113 58
            Jemen
            Sanaa 192 87
            Others 170 58
            Jordanië
            Amman 179 114
            Others 148 72
            Kaaimaneilanden
            All cities 249 123
            Kaapverdië
            Praia 97 89
            Others 136 74
            Kameroen
            Yaounde 164 129
            Others 105 57
            Kazachstan
            Astana 349 125
            Aktau 79 62
            Aktobe 72 56
            Almaty 366 118
            Atyrau 83 53
            Schuchinsk-Burabay 115 70
            Shymkent 71 60
            Turkestan 100 54
            Ust-Kamenogorsk 75 57
            Others 70 46
            Kenia
            Nairobi 219 109
            Others 262 73
            Kirgistan
            Bishkek 181 75
            Others 139 38
            Kiribati
            Kiritimati (Christmaseiland) 72 27
            Others 74 41
            Koeweit
            Koeweit-Stad 380 165
            Kosovo
            All cities 97 59
            Kroatië
            Zagreb 212 166
            Brijuni 116 74
            Dubrovnik 168 121
            Opatija 148 148
            Sibenik 143 112
            Split 180 106
            Zadar 139 114
            Others 120 65
            Laos
            Vientiane 111 95
            Others 93 66
            Lesotho
            Maseru 111 60
            Others 204 41
            Letland
            Riga 117 88
            Others 121 74
            Libanon
            Beiroet 156 122
            Others 243 112
            Liberia
            Monrovia 152 72
            Others 142 58
            Libië
            Tripoli 222 83
            Others 101 59
            Litouwen
            Vilnius 117 72
            Others 80 47
            Luxemburg
            All cities 275 142
            Maagdeneilanden (Amerikaanse)
            All cities 346 136
            Maagdeneilanden (Britse)
            All cities 241 161
            Madagascar
            Antananarivo 172 93
            Others 268 56
            Malawi
            Lilongwe 114 73
            Others 154 65
            Malediven
            Malé 347 143
            Others 300 62
            Maleisië
            Kuala Lumpur 100 69
            Others 116 51
            Mali
            Bamako 171 109
            Others 50 45
            Malta
            Alle steden 145 89
            Marokko
            Rabat 185 134
            Others 277 90
            Marshall Eilanden
            Majuro 117 81
            Others 116 96
            Mauritanië
            Nouakchott 139 63
            Others 75 44
            Mauritius
            Port Louis 129 70
            Others 76 47
            Mexico
            Mexico-Stad 299 118
            Others 304 94
            Micronesië
            Truk 119 97
            Others 146 82
            Moldavië
            Chisinau 147 53
            Others 87 54
            Monaco
            All cities 215 102
            Mongolië
            Ulaanbaatar 127 66
            Others 56 29
            Montenegro
            Podgorica 117 69
            Bar, Becici, Budva, Kotor, Svet Stefan, Petrovac, Tivat, Herceg Novi en Ulcinj 113 59
            Kolasin 92 28
            Others 59 32
            Montserrat
            All cities 124 67
            Mozambique
            Maputo 172 101
            Others 160 90
            Myanmar
            Naypyitaw 65 65
            Others 195 50
            Namibië
            Windhoek 90 57
            Others 234 51
            Nauru
            All cities 102 68
            Nepal
            Kathmandu 192 113
            Others 76 27
            Nicaragua
            Managua 103 58
            Others 101 43
            Nieuw-Caledonië
            All cities 197 94
            Nieuw-Zeeland
            Auckland en Wellington 188 111
            Others 168 99
            Niger
            Niamey 172 89
            Others 64 40
            Nigeria
            Abuja 156 81
            Others 181 56
            Niue
            All cities 117 95
            Noord Macedonië
            Skopje 112 58
            Ohrid en Struga 62 33
            Others 50 29
            Noord-Korea
            Pyongyang 169 61
            Others 59 30
            Noorwegen
            All cities 168 127
            Oeganda
            Kampala 356 109
            Others 209 49
            Oekraïne
            Kiev 213 110
            Others 113 56
            Oezbekistan
            Tashkent 143 92
            Others 95 33
            Oman
            Muscat 155 104
            Others 140 90
            Oostenrijk
            All cities 130 152
            Oost-Timor
            Dili 129 58
            Others 84 42
            Pakistan
            Islamabad 216 59
            Others 139 35
            Palau
            All cities 171 96
            Panama
            Panamá 107 98
            Others 159 112
            Papoea-Nieuw-Guinea
            Port Moresby 200 91
            Others 166 68
            Paraguay
            Asunción 94 90
            Others 89 78
            Peru
            Lima 169 92
            Others 145 64
            Polen
            Warsaw 130 83
            Others 114 83
            Portugal
            Lissabon 175 99
            Others 176 99
            Qatar
            Doha 192 113
            Roemenië
            Boekarest 151 85
            Brasov, Constanta, Mamaia en Timisoara 72 66
            Cluj en Sibiu 65 65
            Others 56 59
            Rusland
            Moskou 199 183
            Astrachan 66 72
            Kaliningrad 94 93
            Moermansk 87 71
            Samara 90 44
            St. Petersburg 282 195
            Vladivostok 110 65
            Others 73 46
            Rwanda
            Kigali 185 80
            Others 266 63
            Saba
            All cities 160 102
            Salomons Eilanden
            Honiara 287 130
            Others 102 64
            Samoa
            Apia, Upolu 264 90
            Others 174 64
            Sao Tomé en Principe
            Sao Tomé 126 81
            Others 297 69
            Saoedi-Arabië
            Riyad 215 132
            Others 243 172
            Senegal
            Dakar 198 132
            Others 163 57
            Servië
            Belgrado 118 100
            Others 75 47
            Seychellen
            Victoria 152 119
            Sierra Leone
            Freetown 253 82
            Others 79 33
            Singapore
            All cities 227 139
            Sint Eustatius
            All cities 160 102
            Sint Maarten
            All cities 160 102
            Slovenië
            All cities 119 124
            Slowakije
            Bratislava 131 74
            Others 115 62
            Soedan
            Khartoum 225 116
            Others 98 83
            Somalië
            Mogadishu 143 44
            Others 170 41
            Spanje
            Madrid 172 105
            Barcelona 174 90
            Las Palmas, Canarische Eilanden 116 95
            San Sebastian 236 122
            Valencia 160 94
            Others 119 80
            Sri Lanka
            Colombo 109 64
            Others 87 31
            St. Lucia
            All cities 269 172
            St. Vincent en Grenada
            All cities 161 83
            St.Kitts en Nevis
            All cities 273 98
            Suriname
            Paramaribo 116 68
            Others 76 39
            Syrië
            Damascus 409 112
            Others 118 65
            Tadzjikistan
            Dushanbe 89 59
            Others 57 29
            Taipei
            Taipei 184 127
            Tanzania
            Dar es Salaam 195 93
            Others 291 88
            Thailand
            Bangkok 112 88
            Others 133 58
            Togo
            Lomé 143 127
            Others 92 50
            Tokelau Eilanden
            All cities 21 74
            Tonga
            Nuku’Alofa 135 61
            Others 71 28
            Trinidad en Tobago
            Trinidad 178 118
            Others 203 132
            Tsjaad
            Ndjamena 87 56
            Others 137 72
            Tsjechië
            Praag 142 62
            Brno 110 45
            Cesky Krumlov 120 47
            Karlovy Vary 173 82
            Ostrava 106 44
            Others 81 33
            Tunesië
            Tunis 137 71
            Others 64 43
            Turkije
            Ankara 117 103
            Antalya 125 106
            Gaziantep 94 77
            Istanbul 211 130
            Izmir 148 83
            Others 86 62
            Turkmenistan
            Asjchabad 123 156
            Others 86 110
            Turks- en Caicos Eilanden
            Grand Turk 229 119
            Others 352 132
            Tuvalu
            All cities 114 49
            Uruguay
            Montevideo 133 75
            Colonia 161 67
            Punta Del Este 203 105
            Salto 122 69
            Others 59 43
            Vanuatu
            Port Villa 187 110
            Others 166 69
            Venezuela
            Caracas 82 70
            Others 101 62
            Verenigde Arabische Emiraten
            Abu Dhabi 186 146
            Others 226 130
            Verenigde Staten van Amerika
            Washington D.C. 214 149
            Boston 228 129
            Chicago 202 105
            Honolulu 244 106
            Los Angeles 229 109
            Miami 192 103
            New York 524 178
            Philadelphia 192 108
            San Francisco 271 128
            Others 191 99
            Vietnam
            Hanoi 105 36
            Others 99 40
            Westbank en Gazastrook
            Jericho 113 75
            Gazastrook 93 59
            Others 80 68
            Westelijke Sahara
            Laayoune 66 47
            Zambia
            Lusaka 254 70
            Others 212 43
            Zimbabwe
            Harare 154 80
            Others 418 66
            Zuid-Afrika
            Pretoria 88 35
            Bloemfontein 73 45
            Kaapstad 103 51
            Durban 100 50
            East London 111 50
            Johannesburg 142 64
            Johannesburg-Sandton 257 79
            Magaliesburg en Muldersdrift 118 40
            Musina 50 52
            Polokwane 61 36
            Sun City 159 44
            Others 48 28
            Zuid-Korea
            Seoul 476 317
            Others 418 144
            Zuid-Soedan
            Juba 80 36
            Others 186 48
            Zweden
            Stockholm 221 91
            Others 169 91
            Zwitserland
            All cities 207 150

            Source: CAO Rijk Bijlage 8 

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