Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
A per diem is a daily allowance employers can provide to cover meals and lodging during business travel. There are no statutory per diem rates in New Zealand.
Employers can either:
- Set daily allowance limits through internal policy, or
- Reimburse actual expenses, with supporting receipts.
For tax-related guidance, refer to the Inland Revenue.
Last changed 2026-01-26