New per diems for business trips abroad apply from 1 January 2026. They are based on the current BMF letter on the tax treatment of travel expenses from 2026, dated 5 December 2025. For trips within Germany, everything stays the same. In addition, the benefit-in-kind values for meals and accommodation were adjusted as usual.
For companies, self-employed persons and travelling employees, it is important to apply the new values correctly in order to settle tax-free reimbursements in a legally compliant way. Here you will find all German per diem rates for 2026 at a glance. Colloquially, per diems are also called daily allowances, meal allowances or subsistence allowances.
Contents: Domestic allowances 2026 · Biggest changes abroad · Table of all countries · Rules for trips abroad · Reduced allowances · Benefit-in-kind values 2026
Domestic allowances 2026: no change from the previous year
For trips within Germany, the per diems remain unchanged from 2025. The following amounts continue to apply:
| Absence |
Allowance 2026 |
| more than 8 hours (without overnight stay) |
€14 |
| Day of arrival and departure on multi-day trips |
€14 |
| 24 hours |
€28 |
| Overnight allowance (when reimbursed by the employer) |
€20 |
These allowances can still be reimbursed tax-free as part of the travel expense report, provided the legal requirements are met.
Allowances abroad 2026: the biggest changes
The flat rates for trips abroad are regularly adjusted to the price and cost level of each country. As of 1 January 2026, the Federal Ministry of Finance changed numerous country allowances, for example the per diems for the Netherlands (Holland), Switzerland and the United Arab Emirates (Dubai). Below is an extract of selected adjustments:
| Country |
> 8 hrs 2025 |
> 8 hrs 2026 |
24 hrs 2025 |
24 hrs 2026 |
Overnight 2025 |
Overnight 2026 |
| Netherlands |
€32.00 |
€39.00 |
€47.00 |
€58.00 |
€122.00 |
€167.00 |
| Switzerland |
€43.00 |
€47.00 |
€64.00 |
€70.00 |
€180.00 |
€195.00 |
| Ireland |
€39.00 |
€43.00 |
€58.00 |
€64.00 |
€129.00 |
€164.00 |
| United Arab Emirates |
€44.00 |
€54.00 |
€65.00 |
€81.00 |
€156.00 |
€169.00 |
| China (Hong Kong) |
€48.00 |
€56.00 |
€71.00 |
€83.00 |
€169.00 |
€209.00 |
Note: the table shows selected countries with significant adjustments to the allowances abroad as of 1 January 2026 (compared with 2025). The values in the BMF letter are authoritative.
Per diems 2026: table of all countries
The table contains all flat rates for additional meal expenses and accommodation costs abroad from 1 January 2026, as published by the German Federal Ministry of Finance. For some countries, individual cities have their own rates.
| Country |
24 hours |
Day of arrival/departure, > 8 hours |
Overnight stay |
| Albania |
€33 |
€22 |
€116 |
| Algeria |
€47 |
€32 |
€120 |
| Andorra |
€45 |
€30 |
€135 |
| Angola |
€40 |
€27 |
€368 |
| Argentina |
€42 |
€28 |
€119 |
| Armenia |
€29 |
€20 |
€107 |
| Australia – Canberra |
€74 |
€49 |
€186 |
| Australia – Sydney |
€57 |
€38 |
€173 |
| Australia – other areas |
€57 |
€38 |
€173 |
| Austria |
€50 |
€33 |
€117 |
| Azerbaijan |
€44 |
€29 |
€88 |
| Bahrain |
€48 |
€32 |
€153 |
| Bangladesh |
€46 |
€31 |
€189 |
| Barbados |
€54 |
€36 |
€206 |
| Belarus |
€21 |
€14 |
€148 |
| Belgium |
€59 |
€40 |
€141 |
| Benin |
€40 |
€27 |
€168 |
| Bhutan |
€27 |
€18 |
€176 |
| Bolivia |
€46 |
€31 |
€108 |
| Bosnia and Herzegovina |
€32 |
€21 |
€109 |
| Botswana |
€40 |
€27 |
€105 |
| Brazil – Brasília |
€51 |
€34 |
€88 |
| Brazil – Rio de Janeiro |
€69 |
€46 |
€140 |
| Brazil – São Paulo |
€46 |
€31 |
€151 |
| Brazil – other areas |
€46 |
€31 |
€88 |
| Brunei |
€45 |
€30 |
€110 |
| Bulgaria |
€38 |
€25 |
€109 |
| Burkina Faso |
€39 |
€26 |
€230 |
| Burundi |
€58 |
€39 |
€102 |
| Cambodia |
€42 |
€28 |
€108 |
| Cameroon |
€56 |
€37 |
€275 |
| Canada – Ottawa |
€62 |
€41 |
€214 |
| Canada – Toronto |
€54 |
€36 |
€392 |
| Canada – Vancouver |
€63 |
€42 |
€304 |
| Canada – other areas |
€54 |
€36 |
€214 |
| Cape Verde |
€38 |
€25 |
€90 |
| Central African Republic |
€53 |
€36 |
€210 |
| Chad |
€42 |
€28 |
€155 |
| Chile |
€44 |
€29 |
€154 |
| China – Hong Kong |
€83 |
€56 |
€209 |
| China – Beijing |
€57 |
€38 |
€184 |
| China – Shanghai |
€48 |
€32 |
€142 |
| China – other areas |
€48 |
€32 |
€142 |
| Colombia |
€34 |
€23 |
€123 |
| Congo, Democratic Republic |
€65 |
€44 |
€337 |
| Congo, Republic |
€53 |
€36 |
€215 |
| Costa Rica |
€60 |
€40 |
€127 |
| Côte d’Ivoire |
€60 |
€40 |
€171 |
| Croatia |
€46 |
€31 |
€191 |
| Cuba |
€51 |
€34 |
€170 |
| Cyprus |
€42 |
€28 |
€125 |
| Czech Republic |
€32 |
€21 |
€77 |
| Denmark |
€75 |
€50 |
€183 |
| Djibouti |
€77 |
€52 |
€255 |
| Dominican Republic |
€50 |
€33 |
€167 |
| Ecuador |
€27 |
€18 |
€103 |
| Egypt |
€50 |
€33 |
€112 |
| El Salvador |
€65 |
€44 |
€161 |
| Equatorial Guinea |
€42 |
€28 |
€166 |
| Eritrea |
€46 |
€31 |
€78 |
| Estonia |
€39 |
€26 |
€125 |
| Ethiopia |
€44 |
€29 |
€159 |
| Fiji |
€32 |
€21 |
€183 |
| Finland |
€54 |
€36 |
€171 |
| France – Paris and departments 77, 78, 91 to 95 |
€58 |
€39 |
€159 |
| France – other areas |
€53 |
€36 |
€105 |
| Gabon |
€64 |
€43 |
€263 |
| Gambia |
€40 |
€27 |
€161 |
| Georgia |
€45 |
€30 |
€87 |
| Ghana |
€46 |
€31 |
€203 |
| Greece – Athens |
€40 |
€27 |
€139 |
| Greece – other areas |
€36 |
€24 |
€150 |
| Guatemala |
€46 |
€31 |
€124 |
| Guinea |
€59 |
€40 |
€140 |
| Guinea-Bissau |
€32 |
€21 |
€113 |
| Honduras |
€57 |
€38 |
€198 |
| Hungary |
€32 |
€21 |
€85 |
| Iceland |
€62 |
€41 |
€187 |
| India – Bangalore |
€42 |
€28 |
€155 |
| India – Chennai |
€22 |
€15 |
€80 |
| India – Kolkata |
€32 |
€21 |
€167 |
| India – Mumbai |
€53 |
€36 |
€218 |
| India – New Delhi |
€46 |
€31 |
€211 |
| India – other areas |
€22 |
€15 |
€80 |
| Indonesia |
€45 |
€30 |
€179 |
| Iran |
€33 |
€22 |
€196 |
| Ireland |
€64 |
€43 |
€164 |
| Israel |
€59 |
€40 |
€268 |
| Italy – Milan |
€42 |
€28 |
€191 |
| Italy – Rome |
€48 |
€32 |
€150 |
| Italy – other areas |
€42 |
€28 |
€150 |
| Jamaica |
€39 |
€26 |
€171 |
| Japan – Tokyo |
€50 |
€33 |
€285 |
| Japan – Osaka |
€33 |
€22 |
€141 |
| Japan – other areas |
€33 |
€22 |
€141 |
| Jordan |
€57 |
€38 |
€134 |
| Kazakhstan |
€33 |
€22 |
€108 |
| Kenya |
€48 |
€32 |
€217 |
| Korea, Republic (South Korea) |
€39 |
€26 |
€130 |
| Kosovo |
€24 |
€16 |
€71 |
| Kuwait |
€63 |
€42 |
€224 |
| Kyrgyzstan |
€35 |
€24 |
€80 |
| Laos |
€35 |
€24 |
€71 |
| Latvia |
€46 |
€31 |
€119 |
| Lebanon |
€69 |
€46 |
€146 |
| Lesotho |
€28 |
€19 |
€104 |
| Liberia |
€65 |
€44 |
€173 |
| Liechtenstein |
€57 |
€38 |
€234 |
| Lithuania |
€48 |
€32 |
€124 |
| Luxembourg |
€63 |
€42 |
€139 |
| Madagascar |
€33 |
€22 |
€116 |
| Malawi |
€41 |
€28 |
€109 |
| Malaysia |
€36 |
€24 |
€86 |
| Maldives |
€70 |
€47 |
€200 |
| Mali |
€42 |
€28 |
€141 |
| Malta |
€59 |
€40 |
€191 |
| Marshall Islands |
€45 |
€30 |
€112 |
| Mauritania |
€35 |
€24 |
€86 |
| Mauritius |
€44 |
€29 |
€172 |
| Mexico |
€40 |
€27 |
€337 |
| Moldova |
€26 |
€17 |
€73 |
| Monaco |
€52 |
€35 |
€187 |
| Mongolia |
€23 |
€16 |
€92 |
| Montenegro |
€32 |
€21 |
€85 |
| Morocco |
€41 |
€28 |
€87 |
| Mozambique |
€51 |
€34 |
€208 |
| Myanmar |
€23 |
€16 |
€103 |
| Namibia |
€28 |
€19 |
€146 |
| Nepal |
€33 |
€22 |
€125 |
| Netherlands |
€58 |
€39 |
€167 |
| New Zealand |
€58 |
€39 |
€148 |
| Nicaragua |
€46 |
€31 |
€105 |
| Niger |
€42 |
€28 |
€131 |
| Nigeria |
€52 |
€35 |
€202 |
| North Macedonia |
€27 |
€18 |
€89 |
| Norway |
€75 |
€50 |
€139 |
| Oman |
€64 |
€43 |
€141 |
| Pakistan |
€41 |
€28 |
€199 |
| Palau |
€51 |
€34 |
€193 |
| Panama |
€41 |
€28 |
€82 |
| Papua New Guinea |
€59 |
€40 |
€159 |
| Paraguay |
€39 |
€26 |
€124 |
| Peru |
€52 |
€35 |
€128 |
| Philippines |
€41 |
€28 |
€140 |
| Poland – Wrocław |
€34 |
€23 |
€124 |
| Poland – Warsaw |
€40 |
€27 |
€143 |
| Poland – other areas |
€34 |
€23 |
€124 |
| Portugal |
€32 |
€21 |
€111 |
| Qatar |
€81 |
€54 |
€128 |
| Romania |
€38 |
€25 |
€103 |
| Russian Federation – Moscow |
€30 |
€20 |
€235 |
| Russian Federation – St. Petersburg |
€28 |
€19 |
€133 |
| Russian Federation – other areas |
€28 |
€19 |
€133 |
| Rwanda |
€44 |
€29 |
€117 |
| Samoa |
€39 |
€26 |
€105 |
| San Marino |
€34 |
€23 |
€79 |
| São Tomé – Príncipe |
€36 |
€24 |
€147 |
| Saudi Arabia – Jeddah |
€57 |
€38 |
€181 |
| Saudi Arabia – Riyadh |
€56 |
€37 |
€186 |
| Saudi Arabia – other areas |
€56 |
€37 |
€181 |
| Senegal |
€48 |
€32 |
€160 |
| Serbia |
€27 |
€18 |
€97 |
| Sierra Leone |
€57 |
€38 |
€145 |
| Singapore |
€71 |
€48 |
€277 |
| Slovakia |
€33 |
€22 |
€121 |
| Slovenia |
€38 |
€25 |
€126 |
| South Africa – Cape Town |
€33 |
€22 |
€130 |
| South Africa – Johannesburg |
€36 |
€24 |
€129 |
| South Africa – other areas |
€29 |
€20 |
€109 |
| South Sudan |
€51 |
€34 |
€159 |
| Spain – Barcelona |
€34 |
€23 |
€144 |
| Spain – Canary Islands |
€36 |
€24 |
€103 |
| Spain – Madrid |
€42 |
€28 |
€131 |
| Spain – Palma de Mallorca |
€44 |
€29 |
€142 |
| Spain – other areas |
€34 |
€23 |
€103 |
| Sri Lanka |
€36 |
€24 |
€112 |
| Sweden |
€66 |
€44 |
€140 |
| Switzerland – Bern |
€82 |
€55 |
€195 |
| Switzerland – Geneva |
€70 |
€47 |
€197 |
| Switzerland – other areas |
€70 |
€47 |
€195 |
| Taiwan |
€51 |
€34 |
€174 |
| Tajikistan |
€27 |
€18 |
€85 |
| Tanzania |
€44 |
€29 |
€97 |
| Thailand |
€36 |
€24 |
€114 |
| Togo |
€36 |
€24 |
€144 |
| Tonga |
€29 |
€20 |
€102 |
| Trinidad and Tobago |
€66 |
€44 |
€203 |
| Tunisia |
€40 |
€27 |
€144 |
| Turkey – Ankara |
€32 |
€21 |
€110 |
| Turkey – Izmir |
€44 |
€29 |
€120 |
| Turkey – other areas |
€24 |
€16 |
€107 |
| Turkmenistan |
€28 |
€19 |
€135 |
| Uganda |
€45 |
€30 |
€207 |
| Ukraine |
€33 |
€22 |
€180 |
| United Arab Emirates |
€81 |
€54 |
€169 |
| United Kingdom – London |
€66 |
€44 |
€163 |
| United Kingdom – other areas |
€52 |
€35 |
€99 |
| Uruguay |
€40 |
€27 |
€113 |
| USA – Atlanta |
€77 |
€52 |
€182 |
| USA – Boston |
€63 |
€42 |
€333 |
| USA – Chicago |
€65 |
€44 |
€233 |
| USA – Houston |
€62 |
€41 |
€204 |
| USA – Los Angeles |
€64 |
€43 |
€262 |
| USA – Miami |
€65 |
€44 |
€256 |
| USA – New York City |
€66 |
€44 |
€308 |
| USA – San Francisco |
€59 |
€40 |
€327 |
| USA – Washington, D. C. |
€66 |
€44 |
€203 |
| USA – other areas |
€59 |
€40 |
€182 |
| Uzbekistan |
€32 |
€21 |
€133 |
| Vatican City |
€48 |
€32 |
€150 |
| Venezuela |
€51 |
€34 |
€178 |
| Vietnam |
€36 |
€24 |
€111 |
| Zambia |
€38 |
€25 |
€105 |
| Zimbabwe |
€63 |
€42 |
€198 |
Source: BMF letter of 5 December 2025 on the allowances from 1 January 2026, all information without guarantee.
Which allowance applies to trips abroad?
- One-day trip abroad: the flat rate of the last place of activity abroad applies.
- Day of arrival: the place you reach before midnight local time is decisive.
- Day of return: the flat rate of the last place of activity applies.
- Days in between: as a rule, the place you reach before midnight local time applies.
- Directly following trip: if the next trip starts on the day of return, only the higher allowance counts for that day.
- Country not on the list: the rate for Luxembourg applies; for overseas and outlying territories, the rate of the mother country. The amounts for the Philippines also apply to Micronesia, those for Trinidad and Tobago also to Antigua and Barbuda, Dominica, Grenada, Guyana, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines and Suriname.
The flat rates for accommodation costs only apply if the employer reimburses the costs. For income-related expenses and business expenses, the actual accommodation costs count.
Reduced allowances for meals provided
If the employer, or a third party at the employer’s instigation, provides a meal, the per diem is reduced: by 20% for breakfast and by 40% each for lunch or dinner of the allowance for 24 hours. Abroad, the reduction is based on the rate that applies to the respective day of travel, regardless of the country in which the meal was provided.
| Meal |
Reduction |
Germany |
Netherlands |
| Breakfast |
20% |
€5.60 |
€11.60 |
| Lunch |
40% |
€11.20 |
€23.20 |
| Dinner |
40% |
€11.20 |
€23.20 |
New benefit-in-kind values from 2026
In addition to the allowances, the benefit-in-kind values for meals and accommodation were adjusted as of 1 January 2026. They are relevant when the employer provides meals or accommodation free of charge or at a reduced price, and they affect the valuation for wage tax and social security.
| Benefit in kind |
per day |
per month |
| Breakfast |
€2.37 |
€71 |
| Lunch |
€4.57 |
€137 |
| Dinner |
€4.57 |
€137 |
| Accommodation |
€9.50 |
€285 |
These values are used in particular for:
- breakfasts provided in hotels
- company events
- training courses and trips
If a per diem is due on a trip, the allowance is reduced instead of applying the benefit in kind.
Spesenfuchs takes the allowances and benefit-in-kind values 2026 into account
Spesenfuchs ensures that all per diems and benefit-in-kind values from 2026 are taken into account correctly. Changes for trips abroad, reductions for meals provided and the unchanged domestic allowances flow automatically into the travel expense report.
Companies benefit from:
- legally compliant reports
- less manual effort
- clear traceability for accounting and tax advisors
More guides: Calculate and reimburse additional meal expenses, VAT reduction in the hospitality industry from 2026, Distance allowance and mileage allowance.
Sources: BMF letter of 5 December 2025 on the allowances from 1 January 2026 (PDF), § 9 (4a) EStG, § 2 SvEV
