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.
Employers can reimburse their employees as compensation for the expenses (such as maintenance, restaurants and hotels) incurred while employees are on a business trip. In Luxembourg, the employer can choose to reimburse the employee’s actual expenses (proved by valid receipts) or pay per diem to the employee.
Up to a certain amount, per diems are not considered part of an employee’s pay and are thus tax free. These maximum amounts differ based on the destination of the business trip and will be discussed below.
A per diem includes a day compensation and a night compensation. The day compensation is granted for each day the employee is on a business trip. It is not necessary to keep and submit proof of the expenses for the day's compensation. For the night compensation, which is covering expenses such as accommodation, breakfast and related taxes, it is necessary to submit proof of the expenses. When receipts are not submitted, the employer can only grant 20% of the full daily allowance tax free.
Domestic business trips
The maximum tax-free amounts for domestic trips are the following:
| Day compensation | Night compensation |
|---|---|
| €14 | €56 |
The rates applicable in 2025 remained the same for 2026.
Business trips abroad
As mentioned, the maximum tax-free per diem rates depend on the destination of the business trip. You can find the different rates per country that apply for 2026 below at the end of the article.
Additional notes about per diems for business trips abroad:
- A business trip is considered to be a business trip abroad when the destination is more than 25km from the Luxembourg border.
For countries that preside over the Council of the European Union, the maximum amount of the night allowance are increased by 10 % for the duration of the presidency. You can look up the timeline and schedule of presidencies on the website of the Council of the European Union.
- Poland: 1 January 2025 - 30 June 2025
- Denmark: 1 July 2025 - 31 December 2025
- Cyprus: 1 January 2026 - 30 June 2026
- Ireland: 1 July 2026 - 31 December 2026
Business trips from abroad to Luxembourg
The maximum tax-free amount for employees normally working abroad and going on a business trip in Luxembourg are the following:
| Day compensation | Night compensation | ||
|---|---|---|---|
| Luxembourg | 2026 & 2025 | €60 | €200 |
| Luxembourg-city | 2026 & 2025 | €60 | €240 |
You can easily download the per diem list for Luxembourg in Rydoo. Learn more.
Business trips abroad: per diem rates 2026 (source)
| Pays ou Lieu de destination | Indemnité de jour € | Indemnité de nuit € |
|---|---|---|
| Albanie | 30 | 100 |
| Tirana | 45 | 140 |
| Allemagne | 60 | 195 |
| Berlin / Munich | 60 | 240 |
| Arabie saoudite | 80 | 270 |
| Autriche | 50 | 160 |
| Vienne | 60 | 240 |
| Belgique | 50 | 160 |
| Bruxelles | 60 | 250 |
| Bosnie-Herzégovine | 40 | 100 |
| Sarajevo | 70 | 160 |
| Bulgarie | 50 | 180 |
| Sofia | 50 | 210 |
| Brésil | 60 | 230 |
| Sao Paulo | 60 | 300 |
| Canada | 60 | 180 |
| Ottawa / Montréal / Toronto | 60 | 250 |
| Chine | 60 | 200 |
| Pékin | 80 | 300 |
| Hong Kong | 80 | 330 |
| Shanghai | 70 | 300 |
| Croatie | 40 | 100 |
| Zagreb / Split | 70 | 200 |
| Chypre | 60 | 210 |
| Corée du Sud | 80 | 240 |
| Danemark | 70 | 200 |
| Copenhague | 90 | 270 |
| Émirats arabes unis | 80 | 270 |
| Espagne | 50 | 180 |
| Madrid / Barcelone | 60 | 260 |
| Estonie | 35 | 120 |
| Tallinn | 55 | 200 |
| États-Unis d’Amérique | 80 | 300 |
| New York | 100 | 400 |
| Washington / San Francisco / Norfolk / Los Angeles /Miami / Austin / Chicago | 85 | 375 |
| Éthiopie | 60 | 250 |
| Finlande | 80 | 270 |
| France | 60 | 200 |
| Paris | 60 | 320 |
| Strasbourg | 60 | 250 |
| Grèce | 50 | 150 |
| Athènes / Thessalonique / Crète / Corfou | 50 | 210 |
| Hongrie | 50 | 150 |
| Budapest | 60 | 220 |
| Inde | 60 | 200 |
| New Delhi / Mumbai / Calcutta | 60 | 280 |
| Irlande | 65 | 200 |
| Dublin | 70 | 240 |
| Islande | 70 | 300 |
| Italie | 60 | 180 |
| Rome / Venise / Milan | 70 | 240 |
| Japon | 100 | 220 |
| Tokyo | 100 | 260 |
| Kazakhstan | 60 | 180 |
| Astana | 60 | 250 |
| Lettonie | 35 | 110 |
| Riga | 60 | 200 |
| Lituanie | 45 | 110 |
| Vilnius | 55 | 200 |
| Luxembourg | 60 | 200 |
| Luxembourg-ville | 60 | 240 |
| Monaco | 80 | 300 |
| Norvège | 80 | 270 |
| Pays-Bas | 50 | 180 |
| La Haye / Amsterdam | 60 | 220 |
| Pologne | 50 | 160 |
| Varsovie | 60 | 210 |
| Portugal | 50 | 150 |
| Lisbonne / Porto | 60 | 220 |
| République Tchèque | 40 | 150 |
| Prague | 60 | 220 |
| Roumanie | 40 | 120 |
| Bucarest | 60 | 220 |
| Royaume-Uni | 70 | 200 |
| Londres | 90 | 280 |
| Russie | 40 | 125 |
| Moscou | 90 | 250 |
| St. Petersburg | 80 | 240 |
| Pays du Sahel ( Sénégal, Maurétanie, Mali, Burkina Faso, Niger ) | 60 | 260 |
| Singapour | 80 | 330 |
| Slovaquie | 35 | 150 |
| Bratislava | 60 | 220 |
| Slovénie | 40 | 150 |
| Ljubljana | 60 | 220 |
| Suède | 80 | 270 |
| Suisse | 75 | 220 |
| Zurich / Genève / Berne | 80 | 300 |
| Thaïlande | 60 | 150 |
| Bangkok | 70 | 250 |
| Turquie | 40 | 150 |
| Ankara / Izmir | 50 | 230 |
| Istanbul / Antalya | 50 | 240 |
| Ukraine | 50 | 120 |
| Kiev | 60 | 220 |
| Vietnam | 70 | 220 |
| Autres | 70 | 210 |
Source: Government regulation of 13 December 2024
You can find the rates applicable for 2025 here.
Last changed 2026-03-06