Find out all the per diem rates in Poland for 2024

Employees in Poland are entitled to daily allowances as compensation for the expenses of meals and lodging when on a business trip. These daily allowances are called per diem. Per diem is not considered a part of the employee’s pay and is, thus tax-free up to a certain allowed amount. The employer can grant higher per diem than the rates below, however, the amount exceeding the rates is then considered part of the employee’s taxable income. The maximum amounts differ whether it is a business trip within Poland or abroad.

Domestic business trip

Maximum daily allowances

The maximum tax-free rates for domestic business trips are defined by the Ordinance of the Minister of Labour and Social Policy:

Duration of the business trip Since 1 Jan. 2023 28 July 2022 – 31 Dec. 2022 Before 28 July 2022
Less than 8 hours (no allowance) / / /
From 8 to 12 hours (50%) PLN 22,5 PLN 19 PLN 15
More than 12 hours (100%) PLN 45 PLN 38 PLN 30

 

If the business trip lasts longer than one day, the rate for the first and last day (less than 8 hours) is 50% of the full allowance (PLN 22,5 since 1 Jan. 2023).

Deductions

If the employer provides the employee’s meals during the business trip or meals are provided free of charge, the allowance should be reduced.

Breakfast 25%
Lunch 50%
Dinner 25%

 

Accommodation

The maximum reimbursement for accommodation such as a hotel during a business trip depends on whether the employee provides a supporting receipt/invoice or not. In case the employee provides a supporting receipt/invoice, the employer can reimburse the accommodation expenses up to 20 times the amount of the full allowance (PLN 900 since 1 Jan. 2023). If the employee does not provide a supporting receipt/invoice, the employer can grant a maximum allowance of 150% of the full allowance (PLN 67,5).

Transport allowance

For each started day of the domestic trip, the employer can grant the employee a maximum tax-free allowance of 20% of the daily allowance (PLN 9 since 1 Jan. 2023). The employee is not entitled to the allowance if they don’t bear the costs of the local transport.

Business trip abroad

Maximum daily allowances

The maximum tax-free rates for business trips abroad are defined in the Ordinance of the Minister of Labour and Social Policy. The maximum amounts differ based on the destination country. Please find the list with the official maximum amounts below at the end of this article.

Duration of the business trip Maximum amount
Less than 8 hours (no allowance) 1/3 of the allowance
From 8 to 12 hours (50%) 50% of the allowance
More than 12 hours (100%) Full allowance

 

Deductions

If the employer provides the employee’s meals during the business trip or meals are provided free of charge, the allowance should be reduced.

Breakfast 15%
Lunch 30%
Dinner 30%

Accommodation

Employers reimburse the amount the employee actually paid for the accommodation and is proven by a receipt/invoice, within the limits defined in the Regulation, as you can see in the list below.

If the employee does not present a receipt/invoice for the accommodation, he or she is entitled to a lump sum of 25% of the limit.

Transport allowance

To cover the costs of local transport, the employee is entitled to a maximum transport allowance of 10% of the daily allowance of the destination country for each commenced day.

Additionally, the employee is entitled to a maximum allowance of one time the daily allowance of the destination country to cover the costs of travel to and from the railway station, bus station, airport or seaport. If the employee bears these travel costs one way only, they are entitled to 50% of the daily allowance.

The employee is not entitled to the above transport allowances if they use a business or private motor vehicle, motorcycle or moped or if they do not bear the transport costs.

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International business trips: per diem rates list (applicable since 29 November 2022):

 

Country Currency Per diem amount Maximum overnight supplement
Afganistan EUR 47 140
Albania EUR 41 120
Algaria EUR 50 200
Andorra EUR 50 200
Angola USD 61 180
Saudi Arabia EUR 50 200
Argentina USD 50 150
Armenia EUR 42 145
Australia AUD 95 270
Austria EUR 57 150
Azerbaijan EUR 43 150
Bangladesh USD 50 120
Belgium EUR 55 200
Belarus EUR 42 130
Bosnia and Herzegovina EUR 41 100
Brasil EUR 43 120
Bulgaria EUR 40 120
Chile USD 60 120
China EUR 55 170
Croatia EUR 42 125
Cyprus EUR 43 160
Montenegro EUR 40 110
Czech Republic EUR 41 120
Denmark DKK 446 1430
Democratic Republic of the Congo USD 66 220
Egypt USD 55 150
Ecuador USD 44 110
Estonia EUR 45 110
Ethiopia USD 55 300
Finland EUR 53 180
France EUR 55 200
Greece EUR 50 160
Georgia EUR 48 160
Spain EUR 50 200
The Netherlands EUR 50 150
India EUR 42 210
Indonesia EUR 41 110
Iraq USD 60 120
Iran EUR 41 95
Ireland EUR 52 160
Iceland EUR 56 160
Israel EUR 70 200
Japan JPY 7532 22000
Yemen USD 48 160
Jordan EUR 50 130
Cambodia USD 45 100
Canada CAD 71 190
Qatar EUR 41 200
Kazakhstan EUR 45 155
Kenya EUR 41 150
Kyrgyzstan USD 41 150
Colombia USD 49 120
Congo USD 66 220
South Korea EUR 46 170
North Korea EUR 48 170
Costa Rica USD 50 140
Cuba EUR 50 140
Kuwait EUR 39 200
Laos USD 54 100
Lebanon USD 57 150
Libya EUR 52 100
Liechtenstein CHF 88 220
Lithuania EUR 45 150
Luxembourg EUR 55 200
Latvia EUR 57 132
North Macedonia EUR 43 138
Malaysia EUR 41 140
Malta EUR 43 180
Morocco EUR 41 130
Mexico USD 58 154
Moldova EUR 45 94
Monaco EUR 55 200
Mongolia EUR 45 154
Germany EUR 49 170
Nigeria EUR 45 240
Norway NOK 496 1650
New Zealand USD 58 180
Oman EUR 40 240
Pakistan EUR 38 200
Palestine EUR 70 200
Panama USD 52 140
Peru USD 50 150
South Africa USD 52 275
Portugal EUR 49 150
Russia EUR 48 200
Romania EUR 42 110
San Marino EUR 53 192
Senegal EUR 44 120
Serbia EUR 40 110
Singapore USD 56 230
Slovakia EUR 47 132
Slovenia EUR 45 143
United states of America

New York

Washington

USD 59 200

350

300

Syria USD 50 150
Switzerland CHF 88 220
Sweden SEK 510 2000
Tajikistan EUR 41 140
Thailand USD 42 110
Tanzania USD 53 150
Tunisia EUR 37 100
Turkey USD 53 185
Turkmenistan EUR 47 90
Ukraine EUR 41 180
Uruguay USD 50 80
Uzbekistan EUR 41 140
Vatican EUR 53 192
Venezuela USD 60 220
Hungary EUR 44 143
United Kingdom GBP 45 220
Vietnam USD 53 160
Italy EUR 53 192
Ivory Coast EUR 33 100
Zimbabwe EUR 39 90
United Arab Emirates EUR 43 220
Countries other than those listed in item no. 1-114 (all countries above) EUR 41 140

 

When traveling to:

  • Gibraltar, the per diem allowance and the overnight allowance are the same as for travel to Great Britain
  • Hong Kong, the per diem allowance is USD 55 and the per night allowance amount is USD 250,
  • Taiwan the per diem allowance is EUR 40, and the per night allowance amount EUR 142.

Source: Ordinance of the Minister of Labour and Social Policy

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