Per diem rates in Finland

In Finland, employers can grant their employees per diem when they are on a business trip. A per diem is a daily allowance covering the reasonable increase in meal expenses and other living expenses incurred by the employee during business travel.

An employer can grant tax-free per diem, if:

  • The temporary place of employment is more than 15 kilometers away from the employee’s main or regular workplace or home, depending on where the business trip starts, and more than 5 kilometers away from both.
  • The amount does not exceed the maximum amount defined by the Finnish Tax Administration. These amounts are updated every year. Employers can choose to pay a higher amount, however, the part exceeding the maximum amounts defined will be considered as part of the employee’s taxable income. The following sections ‘Domestic business trip’ and ‘International business trip’ contain the maximum amounts that can be granted tax-free.

Domestic business trip

The maximum per diem amounts for a business trip within Finland depend on the duration of the business trip:

Duration of the trip Maximum tax-free per diem (2024) Maximum tax-free per diem (2023)
More than 6 hours (partial amount) €24 €22
More than 10 hours (full amount) €51 €48
and, if travel time exceeds the last full day of travel:
– by at least 2 hours
€24 €22
     – by more than 6 hours €51 €48

Deductions

For any day of travel, when the employee receives free meals or meals included with the travel ticket, the maximum per diem is half the amount specified above. ‘Free meals’ is considered to be two free meals in the case of full per diem, and one free meal in the case of partial per diem.

Accommodation costs and night travel

When reimbursing the employee for the accommodation  (e.g. hotel), next to the per diem granted, the accommodation costs should be proven by a receipt/invoice or other reliable written proof provided by the accommodation establishment. The maximum tax-free amount for this is the amount that is on the receipt or document of proof.

In case the employer does not pay such an accommodation allowance and does not arrange free accommodation or a sleeping car berth, the employer can pay an allowance for night travel. This is only allowed if at least 4 hours (during a day of travel for which the employee is entitled to a per diem) are between the hours of 09:00 PM and 07:00 AM. The maximum allowance for night travel is €16 (2023: €15).

International business trip

For an international business trip the maximum tax-free amounts depend on the country/region, the duration of the business trip, the location of the overnight stay and possible deductions. We will first highlight the provisions and below you can find the standard maximum amounts per country/region.

Depending on the country/region

For an international business trip, outside of Finland, the maximum tax-free amount is based on the country or region where the day of international travel ends. If the day of travel ends on a ship or aeroplane, the amount should be based on the country from where the ship or aeroplane last departed or, if leaving Finland, where it will first arrive.

Depending on the duration

The per diem allowance concerns one day of travel, i.e. 24 hours from the beginning of a business trip or 24 hours from the end of the preceding day of travel.

Upon returning to Finland,

  • if the duration of the business trip exceeds, by more than 2 hours, the last full day of travel that ended in a foreign territory or a ship or aeroplane departing from a foreign territory → the employee is entitled to half of the per diem for foreign travel paid for the last completed day of travel
  • if the duration of the business trip exceeds, by more than 10 hours, the last full day of travel that ended in a foreign territory or a ship or aeroplane departing from a foreign territory → the employee is entitled to a per diem for foreign travel paid for the last full day of travel.
  • The maximum amount payable for a day of travel or part thereof beginning after the employee returns to Finland must be determined as prescribed above in ‘domestic business trip’.

For any international business trip lasting 10 hours or more, the employee is entitled to the confirmed amount for the relevant country. If the total duration of the trip is shorter than 10 hours the amount should be paid following the provisions and amounts applicable to domestic business trips.

Deductions

If the employee receives free meals or meals included in the price of a ticket or a hotel room the per diem must be reduced by 50 per cent. For the calculation of per diems for international travel, two free meals constitute ‘free meals’.

Overnight stay in Finland

If during an international business trip, the work being done under exceptional circumstances at the request of an employer located in Finland, the employee returns to Finnish territory for the night, and no per diem is being paid based on the provisions of the ‘domestic business trip’ as set out above, the maximum allowance for business travel, is €18.

Accommodation costs and night travel

When reimbursing the employee for the accommodation  (e.g. hotel), next to the per diem granted, the accommodation costs should be proven by a receipt/invoice or other reliable written proof provided by the accommodation establishment. The maximum tax-free amount for this is the amount that is on the receipt or document of proof.

In case the employer does not pay such an accommodation allowance and does not arrange free accommodation or a sleeping car berth, the employer can pay an allowance for night travel. This is only allowed if at least 4 hours (during a day of travel for which the employee is entitled to a per diem) are between the hours of 09:00 PM and 07:00 AM. The maximum allowance for night travel is €16 (2023: €15).

 

Maximum tax-free amounts per country/region (2024) – source

Country or region Maximum per diem (in €)
Afghanistan 59.00
Albania 81.00
Algeria 78.00
Andorra 63.00
Angola 71.00
Antiqua and Barbuda 94.00
Argentina 38.00
Armenia 61.00
Aruba 70.00
Australia 74.00
Austria 80.00
Azerbaidzhan 70.00
Azores 69.00
Bahamas 91.00
Bahrain 80.00
Bangladesh 57.00
Barbados 83.00
Belarus 63.00
Belgium 77.00
Belize 52.00
Benin 47.00
Bermuda 90.00
Bhutan 49.00
Bolivia 48.00
Bosnia and Hercegovina 54.00
Botswana 41.00
Brazil 80.00
Brunei 45.00
Bulgaria 64.00
Burkina Faso 40.00
Burundi 46.00
Cambodia 67.00
Cameroon 59.00
Canada 82.00
Canary Islands 71.00
Cape Verde 45.00
Central African Republic 101.00
Chad 47.00
Chile 56.00
China 74.00
– Hong Kong 86.00
Colombia 64.00
Comoros 42.00
Congo (Congo-Brazzaville) 64.00
Congo, Democratic Republic of (Congo-Kinshasa) 51.00
Cook Islands 70.00
Costa Rica 65.00
Côte d’Ivoire, Ivory Coast 80.00
Croatia 69.00
Cuba 68.00
Curaçao 58.00
Cyprus 65.00
Czech Republic 89.00
Denmark 79.00
Djibouti 83.00
Dominica 61.00
Dominican Republic 53.00
East Timor 46.00
Ecuador 63.00
Egypt 66.00
El Salvador 60.00
Eritrea 95.00
Estonia 75.00
Eswatini 37.00
Ethiopia 49.00
Faroe Islands 61.00
Fiji 52.00
France 78.00
Gabon 92.00
Gambia 46.00
Georgia 49.00
Germany 76.00
Ghana 47.00
Greece 68.00
Greenland 63.00
Grenada 73.00
Guadeloupe 53.00
Guatemala 76.00
Guinea 83.00
Guinea-Bissau 41.00
Guyana 51.00
Haiti 62.00
Honduras 58.00
Hungary 69.00
Iceland 92.00
India 62.00
Indonesia 57.00
Iran 102.00
Iraq 70.00
Ireland 78.00
Israel 88.00
Italy 76.00
Ivory Coast, Côte d’Ivoire 80.00
Jamaica 62.00
Japan 66.00
Jordania 90.00
Kazakhstan 59.00
Kenya 70.00
Korea, Democratic People’sRepublic (North Korea) 70.00
Korea,Republic of (South Korea) 87.00
Kosovo 58.00
Kuwait 84.00
Kyrgystan 41.00
Laos 32.00
Latvia 73.00
Lebanon 102.00
Lesotho 34.00
Liberia 60.00
Libya 52.00
Liechtenstein 79.00
Lithuania 72.00
Luxembourg 77.00
Madagascar 45.00
Madeira 68.00
Malawi 77.00
Malaysia 50.00
Maldives 68.00
Mali 47.00
Malta 71.00
Marshall Islands 65.00
Martinique 55.00
Mauritania 52.00
Mauritius 53.00
Mexico 81.00
Micronesia 59.00
Moldova 73.00
Monaco 92.00
Mongolia 42.00
Montenegro 66.00
Morocco 71.00
Mozambique 53.00
Myanmar (formerly Burma) 58.00
Namibia 36.00
Nepal 51.00
Netherlands 83.00
New Zealand 74.00
Nicaragua 51.00
Niger 50.00
Nigeria 78.00
North Macedonia 64.00
Norway 70.00
Oman 74.00
Pakistan 29.00
Palau 99.00
Palestinian territory 76.00
Panama 61.00
Papua New Guinea 76.00
Paraguay 36.00
Peru 52.00
Philippines 69.00
Poland 72.00
Portugal 70.00
Puerto Rico 70.00
Qatar 78.00
Romania 68.00
Russian Federation 66.00
– Moscow 82.00
– St. Petersburg 76.00
Rwanda 37.00
Saint Kitts and Nevis 68.00
Saint Lucia 86.00
Saint Vincent and the Grenadines 85.00
Samoa 61.00
San Marino 59.00
Sao Tome and Principe 102.00
Saudi Arabia 80.00
Senegal 58.00
Serbia 75.00
Seychelles 87.00
Sierra Leone 47.00
Singapore 79.00
Slovakia 79.00
Slovenia 72.00
Solomon Islands 63.00
Somalia 86.00
South Africa 50.00
South Sudan 102.00
Spain 74.00
Sri Lanka 29.00
Sudan 83.00
Suriname 78.00
Sweden 64.00
Switzerland 93.00
Syria 91.00
Tadzhikistan 35.00
Taiwan 69.00
Tanzania 54.00
Thailand 63.00
Togo 58.00
Tonga 62.00
Trinidad and Tobago 83.00
Tunisia 61.00
Turkey 35.00
– Istanbul 37.00
Turkmenistan 92.00
Uganda 49.00
Ukraine 64.00
United Arab Emirates 73.00
United Kingdom 79.00
– London and Edinburgh 83.00
United States 89.00
– New York, Los Angeles, Washington 97.00
Uruguay 59.00
Uzbekistan 32.00
Vanuatu 70.00
Venezuela 102.00
Viet Nam 69.00
Virgin Islands (USA) 64.00
Yemen 102.00
Zimbabwe 102.00
Zambia 55.00
Any other country, not specified above 52.00

 

The rates that applied in 2023 can be found here.

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