Poland Per Diem

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.

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.

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%

 

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