Per Diem

Employers in France can grant their employees a tax-free allowance for both domestic and foreign business trips. This allowance is meant to cover the costs incurred by the employee for food and accommodation throughout their trip. This allowance granted to the employee by the employer is not taxed.

For an employee to be granted a per diem for long-distance trips, they must be unable to return to their residence each day given their work location. For them to be eligible to receive a per diem, these two conditions must be met:

The distance between their place of residence and their place of work is greater than or equal to 50 km, one way;
Public transport does not allow this distance to be covered in less than 1h30, one way.

Employees who frequently incur travel expenses are not required to provide evidence for all of their expenditures. However, to determine the number of days they spent on their trip, accommodation expenses, and travel costs, certain documents are always necessary:

To prove an employee’s amount of annual travel, a list of the regions visited, sufficient hotel bills, and employer certificates stipulating the conditions of the trip must all be provided;
To determine accommodation expenses, hotel bills must be provided (at least for lengthier trips).

Business Trips Within Mainland France

Allowances intended to compensate for additional business travel expenses in mainland France:

	Maximum amounts 2024	Maximum amounts 2023
Meal Expenses per meal (lunch and dinner)	€ 20.70	€ 20.20
Accommodation and breakfast per day in Paris and the departments of Hauts-de-Seine, Seine-Saint-Denis, and Val-de-Marne	€ 74.30	€ 72.50
Accommodation and breakfast per day in other French metropolitan départments	€ 55.10	€ 53.80

The amounts in the table above are applicable for a travel period of 3 months. For travel that exceeds 3 months but lasts less than 24 months, the amounts are reduced by 15% from the first day of the 3rd month. For travel that exceeds 24 months but lasts less than 4 years, the amounts are reduced by 30% from the first day of the 25th month.

French Overseas Départments

Flat-Rate Allowance	Martinique, Guadeloupe, Guyana, Réunion, Mayotte, Saint-Pierre and Miquelon	New Caledonia, Wallis and Futuna, French Polynesia
Accommodation	€120* (before 22 Sept. 2023: €70)	€120 or 14320 F. CFP* (before 22 Sept. 2023: €90 or 10740 F CFP)
Meal Expenses per meal	€20 (before 22 Sept. 2023: €17,5)	€24 or 2864 F. CFP (before 22 Sept. 2023: €21 or 2506 F CFP)

* €150 (before 22 Sept. 2023: €120) for an employee recognised as a disabled worker and who is in a situation of reduced mobility.

The amounts in the table above are applicable for a travel period of maximum 3 months. For travel that exceeds 3 months but lasts less than 24 months, the amounts are reduced by 15% from the first day of the 3rd month. For travel that exceeds 24 months, the amounts are reduced by 30% from the first day of the 25th month.

Foreign Business Trips

The allowance granted to employees while travelling internationally varies from country to country, you can check the specific amounts at the end of this article.

The table lists the daily allowance granted to employees travelling on foreign business trips based on the country they are travelling to. The allowance given to an employee travelling internationally must be reduced by:

65% when the employee is housed free of charge, (for example, when the employer provides an accommodation or pays for accommodation);

17.5% when the employee has one of their meals paid for;

35% when the employee has both of their meals paid for.

The allowances are applicable for a travel period of 3 months. For travel that exceeds 3 months but lasts less than 24 months, the amounts are reduced by 15% from the first day of the 3rd month. For travel that exceeds 24 months but lasts less than 4 years, the amounts are reduced by 30% from the first day of the 25th month.

Foreign business trips: list of per diem rates (as of 8 July 2024)

COUNTRY	CURRENCY	PER DIEM
AFGHANISTAN	DOLLAR US	279
AFRIQUE DU SUD	EURO	138
AFRIQUE DU SUD pour la période allant du 15 décembre au 1er mars	EURO	185
ALBANIE	EURO	130
ALGERIE	DINAR ALGERIEN	20 480
ALLEMAGNE	EURO	164
ANDORRE	EURO	118
ANGOLA	EURO	300
ANGUILLA	DOLLAR US	208
ANTIGUA ET BARBUDA	DOLLAR US	308
ARABIE SAOUDITE	EURO	337
ARGENTINE	DOLLAR US	157
ARMENIE	EURO	186
ARUBA	DOLLAR US	150
AUSTRALIE	DOLLAR AUSTRALIEN	348
AUTRICHE	EURO	175
AZERBAIDJAN	EURO	204
BAHAMAS	DOLLAR US	450
BAHREIN	EURO	200
BANGLADESH	EURO	258
LA BARBADE	DOLLAR US	355
BELGIQUE	EURO	206
BELIZE	DOLLAR US	177
BENIN	EURO	145
BERMUDES	DOLLAR DES BERMUDES	450
BIELORUSSIE	EURO	150
BIRMANIE	DOLLAR US	250
BOLIVIE	DOLLAR US	135
BOSNIE-HERZEGOVINE	EURO	169
BOTSWANA	EURO	119
BRESIL	EURO	216
BRUNEI	DOLLAR DE BRUNEI	255
BULGARIE	EURO	145
BURKINA FASO	EURO	145
BURUNDI	EURO	140
CAIMANS (îles)	DOLLAR US	450
CAMBODGE	DOLLAR US	150
CAMEROUN	EURO	161
CANADA	DOLLAR CANADIEN	319
TORONTO	DOLLAR CANADIEN	552
VANCOUVER	DOLLAR CANADIEN	449
CAP-VERT	ESCUDO	13 575
CENTRAFRICAINE (République)	FRANC CFA	96000
CHILI	DOLLAR US	217
CHINE	YUAN CHINOIS (CNY)	1,700
CHYPRE	EURO	190
COLOMBIE	DOLLAR US	176
COMORES	EURO	150
CONGO BRAZZAVILLE	FRANC CFA	120 000
CONGO (République démocratique du)	EURO	240
COOK (îles)	DOLLAR NEO-ZELANDAIS	400
COREE DU NORD	DOLLAR US	272
COREE DU SUD	EURO	210
COSTA RICA	DOLLAR US	169
COTE D’IVOIRE	FRANC CFA	137 000
CROATIE	EURO	142
CUBA	EURO	200
CURAÇAO	DOLLAR US	150
DANEMARK	COURONNE DANOISE	1 660
DJIBOUTI	FRANC DJIBOUTI	36 320
DOMINICAINE (République)	DOLLAR US	142
LA DOMINIQUE	DOLLAR US	266
EGYPTE	EURO	148
EMIRATS ARABES UNIS	EURO	300
EQUATEUR	DOLLAR US	150
ERYTHREE	DOLLAR US	195
ESPAGNE	EURO	212
ESTONIE	EURO	129
ETATS-UNIS D’AMERIQUE	DOLLAR US	360
Ville de NEW YORK :
– période allant du 1er janvier au 31 août	DOLLAR US	360
– période allant du 1er septembre au 31 décembre	DOLLAR US	490
ETHIOPIE	EURO	123
FIDJI	DOLLAR DE FIDJI	421
FINLANDE	EURO	220
GABON	FRANC CFA	140 000
GAMBIE	DALASI	8 590
GEORGIE	DOLLAR US	195
GHANA	DOLLAR US	250
GRANDE-BRETAGNE	LIVRE STERLING	210
GRECE	EURO	167
GRENADE	DOLLAR US	283
GUATEMALA	EURO	160
GUINEE	EURO	170
GUINEE-BISSAU	EURO	169
GUINEE EQUATORIALE	FRANC CFA	90 500
GUYANA	DOLLAR US	200
HAITI	DOLLAR US	220
HONDURAS	DOLLAR US	152
HONG KONG	DOLLAR DE HONG KONG	2 200
HONGRIE	EURO	175
INDE	EURO	210
INDONESIE	EURO	160
IRAN	DOLLAR US	186
IRAK	EURO	300
IRLANDE	EURO	190
ISLANDE	COURONNE ISLANDAISE	34 397
ISRAEL	EURO	230
ITALIE	EURO	220
JAMAIQUE	DOLLAR US	217
JAPON	YEN	25 500
Ville de TOKYO	YEN	30 000
JORDANIE	DINAR JORDANIEN	151
KAZAKHSTAN	EURO	188
KENYA	DOLLAR US	141
KIRGHIZISTAN	EURO	150
KIRIBATI	DOLLAR AUSTRALIEN	207
KOSOVO	EURO	150
KOWEIT	EURO	245
LAOS	DOLLAR US	150
LESOTHO	EURO	120
LETTONIE	EURO	152
LIBAN	EURO	154
LIBERIA	DOLLAR US	230
LIBYE	EURO	240
LIECHTENSTEIN	FRANC SUISSE	230
LITUANIE	EURO	145
LUXEMBOURG	EURO	227
MACAO	DOLLAR DE HONG KONG	2 200
MACEDOINE	EURO	117
MADAGASCAR	EURO	114
MALAISIE	RINGGIT	468
MALAWI	DOLLAR US	214
MALDIVES (îles)	EURO	320
MALI	FRANC CFA	161 600
MALTE	EURO	200
MAROC	EURO	175
MARSHALL (îles)	DOLLAR US	154
MAURICE	ROUPIE ILE MAURICE	9450
MAURITANIE	EURO	143
MEXIQUE	PESO MEXICAIN	3800
MICRONESIE	DOLLAR US	157
MOLDAVIE	DOLLAR US	188
MONGOLIE EXTERIEURE	EURO	102
MONTENEGRO	EURO	150
MOZAMBIQUE	DOLLAR US	189
NAMIBIE	EURO	150
NAURU	DOLLAR AUSTRALIEN	600
NEPAL	DOLLAR US	140
NICARAGUA	DOLLAR US	154
NIGER	FRANC CFA	78 000
NIGERIA	EURO	160
NIGERIA villes de ABUJA, LAGOS ET PORT-HARCOURT	EURO	230
NIUE	DOLLAR NEO-ZELANDAIS	204
NORVEGE	COURONNE NORVEGIENNE	2700
NOUVELLE-ZELANDE	DOLLAR NEO-ZELANDAIS	370
OMAN	EURO	265
OUGANDA	EURO	130
OUZBEKISTAN	DOLLAR US	197
PAKISTAN	DOLLAR US	173
PALAOS (îles)	DOLLAR US	311
PANAMA	DOLLAR US	178
PAPOUASIE-NOUVELLE-GUINEE	EURO	172
PARAGUAY	DOLLAR US	180
PAYS-BAS	EURO	161
PEROU	DOLLAR US	170
PHILIPPINES	PESO PHILIPPIN	8 770
POLOGNE	EURO	175
PORTUGAL	EURO	160
QATAR	EURO	278
ROUMANIE	EURO	160
RUSSIE	EURO	230
RWANDA	DOLLAR AMERICAIN	170
SAINT-CHRISTOPHE-ET-NIEVES	DOLLAR US	287
SAINTE-LUCIE	DOLLAR US	261
SAINT-VINCENT ET LES GRENADINES	DOLLAR US	275
SALOMON	VATU	23 052
SALVADOR	DOLLAR US	177
SAMOA	DOLLAR US	230
SAO TOME ET PRINCIPE	DOLLAR US	135
SENEGAL	FRANC CFA	91 800
SERBIE	EURO	150
SEYCHELLES	EURO	300
SIERRA LEONE	DOLLAR US	260
SINGAPOUR	EURO	446
SLOVAQUIE	EURO	155
SLOVENIE	EURO	160
SOMALIE	DOLLAR US	158
SOUDAN	DOLLAR US	175
Sud SOUDAN	DOLLAR US	306
SRI LANKA	EURO	180
SUEDE	COURONNE SUEDOISE	1 997
SUISSE	FRANC SUISSE	230
SURINAME	DOLLAR US	180
SWAZILAND	EURO	138
SYRIE	EURO	154
TADJIKISTAN	DOLLAR US	250
TAIWAN	DOLLAR DE TAIWAN	5 990
TANZANIE	EURO	135
TCHAD	EURO	225
TCHEQUE (République)	EURO	180
THAILANDE	BAHT	5 000
TIMOR oriental	EURO	150
TOGO	FRANC CFA	82 640
TOGO ville de LOMÉ	FRANC CFA	95771
TONGA	DOLLAR DE FIDJI	402
TRINITE ET TOBAGO	DOLLAR US	267
TUNISIE	EURO	125
TURKMENISTAN	EURO	224
TURQUIE	EURO	135
TUVALU	DOLLAR AUSTRALIEN	254
UKRAINE	EURO	208
URUGUAY	DOLLAR US	135
VANUATU	EURO	210
VENEZUELA	EURO	195
VIETNAM	EURO	158
YEMEN	EURO	188
ZAMBIE	EURO	180
ZIMBABWE	DOLLAR US	180