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 January 2023 – 30 June 2023)

            Country City Maximum amount accommodation costs (in €) Amount other costs (in €)
            Afghanistan
            Kabul 212 96
            Others 62 35
            Albanië
            Tirana 201 83
            Others 222 61
            Algerije
            Algiers 250 124
            Others 253 81
            Andorra
            All cities 111 87
            Angola
            Luanda 305 120
            Others 130 53
            Anguilla
            All cities 383 174
            Antigua en Barbuda
            Antigua 326 161
            Others 160 98
            Argentinië
            Buenos Aires 158 101
            Others 192 58
            Armenië
            Yerevan 436 164
            Others 103 72
            Aruba
            All cities 253 149
            Australië
            Canberra, Melbourne en Sydney 209 118
            Others 205 102
            Azerbeidzjan
            Bakoe 143 92
            Others 64 44
            Bahamas
            All cities 254 162
            Bahrein
            Manama 324 191
            Bangladesh
            Dhaka 213 120
            Others 135 56
            Barbados
            All cities 374 202
            Belarus
            Minsk 150 104
            Others 70 63
            België
            All cities 187 124
            Belize
            Belize-Stad 143 92
            Others 251 127
            Benin
            Cotonou 214 88
            Others 104 49
            Bermuda
            All cities 382 137
            Bhutan
            Thimphu 214 137
            Others 147 44
            Bolivia
            La Paz 94 86
            Others 81 54
            Bonaire
            All cities 179 114
            Bosnië en Herzegovina
            Sarajevo 108 72
            Banja Luka 60 59
            Bihac 67 60
            Jahorina 79 48
            Mostar 57 56
            Vlasic 59 54
            All cities 56 48
            Botswana
            Gaborone 108 61
            Others 155 56
            Brazilië
            Brasilia 98 58
            Belém 73 60
            Belo Horizonte 65 49
            Boa Vista 69 54
            Curitiba 69 52
            Florianopolis 96 43
            Fortaleza 60 51
            Joao Pessoa 75 69
            Manaus 56 59
            Paraty 136 98
            Penedo 135 86
            Porto Alegre 80 43
            Rio de Janeiro 129 64
            Sao Paulo 87 58
            Sorocaba 92 88
            Vitória 77 53
            Others 56 49
            Brunei
            All cities 116 63
            Bulgarije
            Sofia 190 75
            Burgas, Plovdiv, Stara Zagora en Varna 54 41
            Others 43 35
            Burkina Faso
            Ouagadougou 226 112
            Others 74 44
            Burundi
            Bujumbura 146 102
            Others 234 80
            Cambodja
            Phnom-Penh 393 155
            Others 145 64
            Canada
            Ottawa 266 132
            Calgary 200 99
            Montreal 242 120
            Toronto 278 120
            Vancouver 274 124
            Others 188 97
            Centraal-Afrikaanse Republiek
            Bangui 172 85
            Others 31 32
            Chili
            Santiago 278 150
            Others 182 106
            China
            Peking 146 93
            Changsha 81 94
            Chengdu 138 52
            Dalian 106 74
            Guangzhou 139 85
            Guiyang 85 78
            Haikou 118 66
            Hangzhou 123 96
            Jinan 109 73
            Kunming 102 65
            Quingdao 135 76
            Sanya 111 87
            Shanghai 184 87
            Shenyang 110 73
            Shenzhen 138 78
            Tianjin 182 90
            Wu Han 116 81
            Xi’An 99 88
            Xiamen 119 86
            Others 99 58
            China, Hong Kong
            Hong Kong 177 70
            China, Macau
            Macau 141 41
            Colombia
            Bogotá 82 25
            Others 84 20
            Comoren
            Moroni 115 124
            Others 79 76
            Congo-Brazaville
            Brazzaville 304 120
            Others 240 90
            Congo-Kinshasa
            Kinshasa 322 167
            Others 155 65
            Cookeilanden
            Rarotonga 201 123
            Others 270 123
            Costa Rica
            San José 280 133
            Others 202 85
            Cuba
            Havana 186 73
            Others 245 66
            Curaçao
            All cities 194 129
            Cyprus
            Nicosia 95 87
            Others 125 88
            Denemarken
            All cities 198 138
            Djibouti
            Djibouti 321 139
            Others 74 42
            Dominica
            All cities 308 100
            Dominicaanse Republiek
            Santo Domingo 142 102
            Others 290 81
            Duitsland
            Berlijn 235 138
            Bonn 133 122
            Hamburg 255 200
            München 136 98
            Others 120 98
            Ecuador
            Quito 203 130
            Others 153 90
            Egypte
            Caïro 190 117
            Others 381 135
            El Salvador
            San Salvador 127 99
            Others 75 59
            Equatoriaal-Guinea
            Malabo 329 186
            Others 166 66
            Eritrea
            Asmara 75 78
            Others 68 93
            Estland
            All cities 104 116
            Eswatini
            Mbabane 94 47
            Others 99 44
            Ethiopië
            Addis Abeba 338 153
            Others 131 49
            Fiji
            Suva 325 134
            Others 366 103
            Filipijnen
            Manila 136 120
            Others 153 51
            Finland
            Helsinki 167 98
            Others 168 87
            Frankrijk
            Parijs 192 133
            Others 151 118
            Gabon
            Libreville 289 156
            Others 214 78
            Gambia
            Banjul 206 66
            Others 170 38
            Georgië
            Tbilisi 209 78
            Batumi 153 73
            Others 93 50
            Ghana
            Accra 311 154
            Others 154 92
            Gibraltar
            All cities 110 60
            Grenada
            All cities 173 89
            Griekenland
            Athene 139 101
            Thessaloniki 81 87
            Others 86 65
            Groot-Brittannië (en Noord-Ierland)
            Londen 209 128
            Others 153 102
            Guam
            All cities 158 110
            Guatemala
            Guatemala-Stad 162 122
            Others 102 64
            Guinee
            Conakry 267 91
            Others 82 64
            Guinee-Bissau
            Bissau 141 73
            Others 84 31
            Guyana
            Georgetown 409 112
            Others 99 32
            Haïti
            Port-au-Prince 227 98
            Others 172 84
            Honduras
            Tegucigalpa 111 58
            La Ceiba 95 49
            Roatan 230 91
            San Pedro Sula 116 48
            Others 74 37
            Hongarije
            Boedapest 169 95
            Visegrad 169 67
            Others 118 53
            Ierland
            All cities 160 111
            IJsland
            All cities 203 110
            India
            Delhi 141 102
            Bengaluru 155 80
            Chandigarh 100 57
            Chennai 87 63
            Goa 135 67
            Hyderabad 91 58
            Jaipur 112 60
            Kolkata 90 63
            Mumbai 140 83
            Pune 102 57
            Srinagar 364 124
            Others 87 56
            Indonesië
            Jakarta 224 106
            Ambon 65 59
            Balik Papan 58 51
            Bandung 86 49
            Bogor 73 47
            Denpasar 78 54
            Jayapura 74 48
            Makassar 76 48
            Medan 57 52
            Menado 59 50
            Nusa Dua 281 133
            Palu 50 52
            Surabaya 67 47
            Yogyakarta 75 52
            Others 58 44
            Irak
            Bagdad 234 116
            Others 338 103
            Iran
            Tehran 82 32
            Others 116 35
            Israël
            Tel Aviv 269 128
            Eilat 216 89
            Haifa 200 108
            Herzliya 204 81
            Jeruzalem 358 141
            Tiberias 162 122
            Others 179 89
            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 222 131
            Others 147 85
            Jamaica
            Kingston 190 103
            Others 230 134
            Japan
            Tokyo 320 126
            Fukuoka 103 78
            Hiroshima en Nagoya 98 71
            Kobe 119 90
            Kyoto 178 96
            Osaka 109 67
            Yokohama 200 108
            Others 114 70
            Jemen
            Sanaa 215 97
            Others 190 65
            Jordanië
            Amman 132 78
            Others 141 60
            Kaaimaneilanden
            All cities 278 138
            Kaapverdië
            Praia 97 89
            Others 135 73
            Kameroen
            Yaounde 164 128
            Others 105 56
            Kazachstan
            Nur-Sultan 178 100
            Aktau 80 68
            Aktobe 58 60
            Almaty 385 124
            Atyrau 251 81
            Schuchinsk-Burabay 99 84
            Shymkent 190 78
            Turkestan 90 51
            Ust-Kamenogorsk 84 56
            Others 61 52
            Kenia
            Nairobi 244 101
            Others 256 78
            Kirgistan
            Bishkek 202 84
            Others 155 42
            Kiribati
            Kiritimati (Christmaseiland) 77 29
            Others 80 43
            Koeweit
            Koeweit-Stad 418 181
            Kosovo
            All cities 87 56
            Kroatië
            Zagreb 241 189
            Brijuni 132 84
            Dubrovnik 191 138
            Opatija 168 168
            Sibenik 163 127
            Split 204 120
            Zadar 158 129
            Others 137 74
            Laos
            Vientiane 124 106
            Others 103 74
            Lesotho
            Maseru 138 57
            Others 204 46
            Letland
            Riga 117 88
            Others 121 74
            Libanon
            Beiroet 311 154
            Others 200 90
            Liberia
            Monrovia 169 73
            Others 126 47
            Libië
            Tripoli 248 93
            Others 112 66
            Litouwen
            Vilnius 117 72
            Others 80 47
            Luxemburg
            All cities 262 135
            Maagdeneilanden (Amerikaanse)
            All cities 386 152
            Maagdeneilanden (Britse)
            All cities 236 122
            Madagascar
            Antananarivo 192 104
            Others 299 62
            Malawi
            Lilongwe 119 76
            Others 162 71
            Malediven
            Malé 388 160
            Others 335 69
            Maleisië
            Kuala Lumpur 106 74
            Others 123 55
            Mali
            Bamako 171 109
            Others 50 44
            Malta
            Alle steden 145 89
            Marokko
            Rabat 191 138
            Others 286 93
            Marshall Eilanden
            Majuro 131 91
            Others 130 108
            Mauritanië
            Nouakchott 141 64
            Others 76 45
            Mauritius
            Port Louis 142 77
            Others 83 51
            Mexico
            Mexico-Stad 242 114
            Others 286 85
            Micronesië
            Truk 133 109
            Others 164 91
            Moldavië
            Chisinau 164 59
            Others 96 60
            Monaco
            All cities 215 102
            Mongolië
            Ulaanbaatar 142 74
            Others 62 32
            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 139 75
            Mozambique
            Maputo 192 113
            Others 179 101
            Myanmar
            Naypyitaw 72 72
            Others 233 52
            Namibië
            Windhoek 117 51
            Others 233 47
            Nauru
            All cities 109 73
            Nepal
            Kathmandu 214 126
            Others 84 31
            Nicaragua
            Managua 115 65
            Others 113 48
            Nieuw-Caledonië
            All cities 197 93
            Nieuw-Zeeland
            Auckland en Wellington 191 112
            Others 171 100
            Niger
            Niamey 171 88
            Others 64 40
            Nigeria
            Abuja 184 95
            Others 214 66
            Niue
            All cities 119 97
            Noord Macedonië
            Skopje 125 65
            Ohrid en Struga 69 37
            Others 56 33
            Noord-Korea
            Pyongyang 189 67
            Others 66 34
            Noorwegen
            All cities 182 137
            Oeganda
            Kampala 398 122
            Others 233 55
            Oekraïne
            Kiev 237 123
            Others 126 62
            Oezbekistan
            Tashkent 160 103
            Others 107 36
            Oman
            Muscat 174 116
            Others 156 100
            Oostenrijk
            All cities 130 152
            Oost-Timor
            Dili 143 65
            Others 94 47
            Pakistan
            Islamabad 239 62
            Others 130 33
            Palau
            All cities 190 107
            Panama
            Panamá 120 110
            Others 178 124
            Papoea-Nieuw-Guinea
            Port Moresby 224 101
            Others 185 75
            Paraguay
            Asunción 104 100
            Others 100 87
            Peru
            Lima 190 102
            Others 163 71
            Polen
            Warsaw 143 84
            Others 135 83
            Portugal
            Lissabon 175 99
            Others 176 93
            Qatar
            Doha 217 127
            Roemenië
            Boekarest 158 85
            Brasov, Constanta, Mamaia en Timisoara 126 68
            Cluj en Sibiu 99 61
            Others 74 55
            Rusland
            Moskou 262 135
            Astrachan 90 67
            Kaliningrad 110 71
            Moermansk 110 50
            Novosibirsk 100 61
            Samara 93 76
            Sochi 138 52
            St. Petersburg 139 63
            Tver 82 72
            Vladivostok 125 59
            Others 82 46
            Rwanda
            Kigali 207 89
            Others 296 71
            Saba
            All cities 179 114
            Salomons Eilanden
            Honiara 327 148
            Others 117 73
            Samoa
            Apia, Upolu 287 98
            Others 190 70
            Sao Tomé en Principe
            Sao Tomé 257 122
            Others 252 94
            Saoedi-Arabië
            Riyad 239 147
            Others 271 192
            Senegal
            Dakar 197 131
            Others 163 57
            Servië
            Belgrado 108 95
            Others 79 43
            Seychellen
            Victoria 169 132
            Others 206 132
            Sierra Leone
            Freetown 283 91
            Others 88 38
            Singapore
            All cities 235 144
            Sint Eustatius
            All cities 179 114
            Sint Maarten
            All cities 179 114
            Slovenië
            All cities 119 124
            Slowakije
            Bratislava 131 74
            Others 115 62
            Soedan
            Khartoum 198 78
            Others 105 53
            Somalië
            Mogadishu 159 49
            Others 191 46
            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 152 66
            Others 48 16
            St. Lucia
            All cities 306 165
            St. Vincent en Grenada
            All cities 162 95
            St.Kitts en Nevis
            All cities 255 170
            Suriname
            Paramaribo 129 76
            Others 85 44
            Syrië
            Damascus 258 140
            Others 125 59
            Tadzjikistan
            Dushanbe 99 66
            Others 64 33
            Taipei
            Taipei 171 118
            Tanzania
            Dar es Salaam 199 103
            Others 325 83
            Thailand
            Bangkok 112 88
            Others 133 58
            Togo
            Lomé 199 127
            Others 62 43
            Tokelau Eilanden
            All cities 22 75
            Tonga
            Nuku’Alofa 149 67
            Others 77 30
            Trinidad en Tobago
            Trinidad 200 138
            Others 226 132
            Tsjaad
            Ndjamena 87 56
            Others 136 72
            Tsjechië
            Praag 136 67
            Brno 106 55
            Cesky Krumlov 137 51
            Karlovy Vary 156 64
            Ostrava 114 45
            Others 78 31
            Tunesië
            Tunis 143 74
            Others 67 45
            Turkije
            Ankara 118 59
            Antalya 135 64
            Istanbul 153 106
            Izmir 116 81
            Others 56 42
            Turkmenistan
            Asjchabad 123 151
            Others 101 101
            Turks- en Caicos Eilanden
            Grand Turk 256 132
            Others 393 147
            Tuvalu
            All cities 122 53
            Uruguay
            Montevideo 123 67
            Colonia 124 64
            Punta Del Este 219 91
            Salto 128 63
            Others 69 46
            Vanuatu
            Port Villa 202 119
            Others 181 74
            Venezuela
            Caracas 92 78
            Others 112 70
            Verenigde Arabische Emiraten
            Abu Dhabi 208 163
            Others 253 145
            Verenigde Staten van Amerika
            Washington D.C. 239 166
            Boston 255 144
            Chicago 226 117
            Honolulu 273 118
            Los Angeles 255 121
            Miami 214 115
            New York 585 199
            Philadelphia 213 120
            San Francisco 302 143
            Others 213 110
            Vietnam
            Hanoi 117 58
            Others 111 40
            Westbank en Gazastrook
            Jericho 126 84
            Gazastrook 103 66
            Others 89 76
            Westelijke Sahara
            Laayoune 67 49
            Zambia
            Lusaka 283 78
            Others 237 48
            Zimbabwe
            Harare 173 89
            Others 467 74
            Zuid-Afrika
            Pretoria 97 38
            Bloemfontein 81 50
            Kaapstad 114 57
            Durban 110 54
            East London 123 56
            Johannesburg 156 71
            Johannesburg-Sandton 284 87
            Magaliesburg en Muldersdrift 130 44
            Musina 55 58
            Polokwane 67 39
            Sun City 176 48
            Others 53 31
            Zuid-Korea
            Seoul 166 90
            Others 166 88
            Zuid-Soedan
            Juba 89 40
            Others 207 53
            Zweden
            Stockholm 227 94
            Others 174 94
            Zwitserland
            All cities 213 154

             

            Source: CAO Rijk Bijlage 8 

            You can find the rates applicable from 1 July 2022 – 31 December 2022 here.

            Last changed