{"id":11117,"date":"2025-12-14T12:29:41","date_gmt":"2025-12-14T11:29:41","guid":{"rendered":"https:\/\/www.spesenfuchs.de\/per-diems-for-meals-in-2026-this-will-change-for-trips-abroad-domestic-travel-remains-unchanged\/"},"modified":"2026-11-11T08:50:57","modified_gmt":"2026-11-11T07:50:57","slug":"per-diems-for-meals-in-2026-this-will-change-for-trips-abroad-domestic-travel-remains-unchanged","status":"publish","type":"post","link":"https:\/\/www.spesenfuchs.de\/en\/per-diems-for-meals-in-2026-this-will-change-for-trips-abroad-domestic-travel-remains-unchanged\/","title":{"rendered":"Per diems for meals in 2026: This will change for trips abroad – domestic travel remains unchanged"},"content":{"rendered":"
\n

New per diems for business trips abroad apply from 1 January 2026. They are based on the current BMF letter<\/a> 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.<\/p>\n

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.<\/p>\n

Contents:<\/strong> Domestic allowances 2026<\/a> \u00b7 Biggest changes abroad<\/a> \u00b7 Table of all countries<\/a> \u00b7 Rules for trips abroad<\/a> \u00b7 Reduced allowances<\/a> \u00b7 Benefit-in-kind values 2026<\/a><\/p>\n

Domestic allowances 2026: no change from the previous year<\/h2>\n

For trips within Germany, the per diems remain unchanged from 2025. The following amounts continue to apply:<\/p>\n\n\n\n\n\n\n\n\n
Absence<\/th>\nAllowance 2026<\/th>\n<\/tr>\n<\/thead>\n
more than 8 hours (without overnight stay)<\/td>\n\u20ac14<\/td>\n<\/tr>\n
Day of arrival and departure on multi-day trips<\/td>\n\u20ac14<\/td>\n<\/tr>\n
24 hours<\/td>\n\u20ac28<\/td>\n<\/tr>\n
Overnight allowance (when reimbursed by the employer)<\/td>\n\u20ac20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

These allowances can still be reimbursed tax-free as part of the travel expense report, provided the legal requirements are met.<\/p>\n

Allowances abroad 2026: the biggest changes<\/h2>\n

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:<\/p>\n\n\n\n\n\n\n\n\n\n
Country<\/th>\n> 8 hrs 2025<\/th>\n> 8 hrs 2026<\/th>\n24 hrs 2025<\/th>\n24 hrs 2026<\/th>\nOvernight 2025<\/th>\nOvernight 2026<\/th>\n<\/tr>\n<\/thead>\n
Netherlands<\/td>\n\u20ac32.00<\/td>\n\u20ac39.00<\/td>\n\u20ac47.00<\/td>\n\u20ac58.00<\/td>\n\u20ac122.00<\/td>\n\u20ac167.00<\/td>\n<\/tr>\n
Switzerland<\/td>\n\u20ac43.00<\/td>\n\u20ac47.00<\/td>\n\u20ac64.00<\/td>\n\u20ac70.00<\/td>\n\u20ac180.00<\/td>\n\u20ac195.00<\/td>\n<\/tr>\n
Ireland<\/td>\n\u20ac39.00<\/td>\n\u20ac43.00<\/td>\n\u20ac58.00<\/td>\n\u20ac64.00<\/td>\n\u20ac129.00<\/td>\n\u20ac164.00<\/td>\n<\/tr>\n
United Arab Emirates<\/td>\n\u20ac44.00<\/td>\n\u20ac54.00<\/td>\n\u20ac65.00<\/td>\n\u20ac81.00<\/td>\n\u20ac156.00<\/td>\n\u20ac169.00<\/td>\n<\/tr>\n
China (Hong Kong)<\/td>\n\u20ac48.00<\/td>\n\u20ac56.00<\/td>\n\u20ac71.00<\/td>\n\u20ac83.00<\/td>\n\u20ac169.00<\/td>\n\u20ac209.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Note:<\/strong> 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.<\/p>\n

Per diems 2026: table of all countries<\/h2>\n

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.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Country<\/th>\n24 hours<\/th>\nDay of arrival\/departure, > 8 hours<\/th>\nOvernight stay<\/th>\n<\/tr>\n<\/thead>\n
Albania<\/td>\n\u20ac33<\/td>\n\u20ac22<\/td>\n\u20ac116<\/td>\n<\/tr>\n
Algeria<\/td>\n\u20ac47<\/td>\n\u20ac32<\/td>\n\u20ac120<\/td>\n<\/tr>\n
Andorra<\/td>\n\u20ac45<\/td>\n\u20ac30<\/td>\n\u20ac135<\/td>\n<\/tr>\n
Angola<\/td>\n\u20ac40<\/td>\n\u20ac27<\/td>\n\u20ac368<\/td>\n<\/tr>\n
Argentina<\/td>\n\u20ac42<\/td>\n\u20ac28<\/td>\n\u20ac119<\/td>\n<\/tr>\n
Armenia<\/td>\n\u20ac29<\/td>\n\u20ac20<\/td>\n\u20ac107<\/td>\n<\/tr>\n
Australia \u2013 Canberra<\/td>\n\u20ac74<\/td>\n\u20ac49<\/td>\n\u20ac186<\/td>\n<\/tr>\n
Australia \u2013 Sydney<\/td>\n\u20ac57<\/td>\n\u20ac38<\/td>\n\u20ac173<\/td>\n<\/tr>\n
Australia \u2013 other areas<\/td>\n\u20ac57<\/td>\n\u20ac38<\/td>\n\u20ac173<\/td>\n<\/tr>\n
Austria<\/td>\n\u20ac50<\/td>\n\u20ac33<\/td>\n\u20ac117<\/td>\n<\/tr>\n
Azerbaijan<\/td>\n\u20ac44<\/td>\n\u20ac29<\/td>\n\u20ac88<\/td>\n<\/tr>\n
Bahrain<\/td>\n\u20ac48<\/td>\n\u20ac32<\/td>\n\u20ac153<\/td>\n<\/tr>\n
Bangladesh<\/td>\n\u20ac46<\/td>\n\u20ac31<\/td>\n\u20ac189<\/td>\n<\/tr>\n
Barbados<\/td>\n\u20ac54<\/td>\n\u20ac36<\/td>\n\u20ac206<\/td>\n<\/tr>\n
Belarus<\/td>\n\u20ac21<\/td>\n\u20ac14<\/td>\n\u20ac148<\/td>\n<\/tr>\n
Belgium<\/td>\n\u20ac59<\/td>\n\u20ac40<\/td>\n\u20ac141<\/td>\n<\/tr>\n
Benin<\/td>\n\u20ac40<\/td>\n\u20ac27<\/td>\n\u20ac168<\/td>\n<\/tr>\n
Bhutan<\/td>\n\u20ac27<\/td>\n\u20ac18<\/td>\n\u20ac176<\/td>\n<\/tr>\n
Bolivia<\/td>\n\u20ac46<\/td>\n\u20ac31<\/td>\n\u20ac108<\/td>\n<\/tr>\n
Bosnia and Herzegovina<\/td>\n\u20ac32<\/td>\n\u20ac21<\/td>\n\u20ac109<\/td>\n<\/tr>\n
Botswana<\/td>\n\u20ac40<\/td>\n\u20ac27<\/td>\n\u20ac105<\/td>\n<\/tr>\n
Brazil \u2013 Bras\u00edlia<\/td>\n\u20ac51<\/td>\n\u20ac34<\/td>\n\u20ac88<\/td>\n<\/tr>\n
Brazil \u2013 Rio de Janeiro<\/td>\n\u20ac69<\/td>\n\u20ac46<\/td>\n\u20ac140<\/td>\n<\/tr>\n
Brazil \u2013 S\u00e3o Paulo<\/td>\n\u20ac46<\/td>\n\u20ac31<\/td>\n\u20ac151<\/td>\n<\/tr>\n
Brazil \u2013 other areas<\/td>\n\u20ac46<\/td>\n\u20ac31<\/td>\n\u20ac88<\/td>\n<\/tr>\n
Brunei<\/td>\n\u20ac45<\/td>\n\u20ac30<\/td>\n\u20ac110<\/td>\n<\/tr>\n
Bulgaria<\/td>\n\u20ac38<\/td>\n\u20ac25<\/td>\n\u20ac109<\/td>\n<\/tr>\n
Burkina Faso<\/td>\n\u20ac39<\/td>\n\u20ac26<\/td>\n\u20ac230<\/td>\n<\/tr>\n
Burundi<\/td>\n\u20ac58<\/td>\n\u20ac39<\/td>\n\u20ac102<\/td>\n<\/tr>\n
Cambodia<\/td>\n\u20ac42<\/td>\n\u20ac28<\/td>\n\u20ac108<\/td>\n<\/tr>\n
Cameroon<\/td>\n\u20ac56<\/td>\n\u20ac37<\/td>\n\u20ac275<\/td>\n<\/tr>\n
Canada \u2013 Ottawa<\/td>\n\u20ac62<\/td>\n\u20ac41<\/td>\n\u20ac214<\/td>\n<\/tr>\n
Canada \u2013 Toronto<\/td>\n\u20ac54<\/td>\n\u20ac36<\/td>\n\u20ac392<\/td>\n<\/tr>\n
Canada \u2013 Vancouver<\/td>\n\u20ac63<\/td>\n\u20ac42<\/td>\n\u20ac304<\/td>\n<\/tr>\n
Canada \u2013 other areas<\/td>\n\u20ac54<\/td>\n\u20ac36<\/td>\n\u20ac214<\/td>\n<\/tr>\n
Cape Verde<\/td>\n\u20ac38<\/td>\n\u20ac25<\/td>\n\u20ac90<\/td>\n<\/tr>\n
Central African Republic<\/td>\n\u20ac53<\/td>\n\u20ac36<\/td>\n\u20ac210<\/td>\n<\/tr>\n
Chad<\/td>\n\u20ac42<\/td>\n\u20ac28<\/td>\n\u20ac155<\/td>\n<\/tr>\n
Chile<\/td>\n\u20ac44<\/td>\n\u20ac29<\/td>\n\u20ac154<\/td>\n<\/tr>\n
China \u2013 Hong Kong<\/td>\n\u20ac83<\/td>\n\u20ac56<\/td>\n\u20ac209<\/td>\n<\/tr>\n
China \u2013 Beijing<\/td>\n\u20ac57<\/td>\n\u20ac38<\/td>\n\u20ac184<\/td>\n<\/tr>\n
China \u2013 Shanghai<\/td>\n\u20ac48<\/td>\n\u20ac32<\/td>\n\u20ac142<\/td>\n<\/tr>\n
China \u2013 other areas<\/td>\n\u20ac48<\/td>\n\u20ac32<\/td>\n\u20ac142<\/td>\n<\/tr>\n
Colombia<\/td>\n\u20ac34<\/td>\n\u20ac23<\/td>\n\u20ac123<\/td>\n<\/tr>\n
Congo, Democratic Republic<\/td>\n\u20ac65<\/td>\n\u20ac44<\/td>\n\u20ac337<\/td>\n<\/tr>\n
Congo, Republic<\/td>\n\u20ac53<\/td>\n\u20ac36<\/td>\n\u20ac215<\/td>\n<\/tr>\n
Costa Rica<\/td>\n\u20ac60<\/td>\n\u20ac40<\/td>\n\u20ac127<\/td>\n<\/tr>\n
C\u00f4te d\u2019Ivoire<\/td>\n\u20ac60<\/td>\n\u20ac40<\/td>\n\u20ac171<\/td>\n<\/tr>\n
Croatia<\/td>\n\u20ac46<\/td>\n\u20ac31<\/td>\n\u20ac191<\/td>\n<\/tr>\n
Cuba<\/td>\n\u20ac51<\/td>\n\u20ac34<\/td>\n\u20ac170<\/td>\n<\/tr>\n
Cyprus<\/td>\n\u20ac42<\/td>\n\u20ac28<\/td>\n\u20ac125<\/td>\n<\/tr>\n
Czech Republic<\/td>\n\u20ac32<\/td>\n\u20ac21<\/td>\n\u20ac77<\/td>\n<\/tr>\n
Denmark<\/td>\n\u20ac75<\/td>\n\u20ac50<\/td>\n\u20ac183<\/td>\n<\/tr>\n
Djibouti<\/td>\n\u20ac77<\/td>\n\u20ac52<\/td>\n\u20ac255<\/td>\n<\/tr>\n
Dominican Republic<\/td>\n\u20ac50<\/td>\n\u20ac33<\/td>\n\u20ac167<\/td>\n<\/tr>\n
Ecuador<\/td>\n\u20ac27<\/td>\n\u20ac18<\/td>\n\u20ac103<\/td>\n<\/tr>\n
Egypt<\/td>\n\u20ac50<\/td>\n\u20ac33<\/td>\n\u20ac112<\/td>\n<\/tr>\n
El Salvador<\/td>\n\u20ac65<\/td>\n\u20ac44<\/td>\n\u20ac161<\/td>\n<\/tr>\n
Equatorial Guinea<\/td>\n\u20ac42<\/td>\n\u20ac28<\/td>\n\u20ac166<\/td>\n<\/tr>\n
Eritrea<\/td>\n\u20ac46<\/td>\n\u20ac31<\/td>\n\u20ac78<\/td>\n<\/tr>\n
Estonia<\/td>\n\u20ac39<\/td>\n\u20ac26<\/td>\n\u20ac125<\/td>\n<\/tr>\n
Ethiopia<\/td>\n\u20ac44<\/td>\n\u20ac29<\/td>\n\u20ac159<\/td>\n<\/tr>\n
Fiji<\/td>\n\u20ac32<\/td>\n\u20ac21<\/td>\n\u20ac183<\/td>\n<\/tr>\n
Finland<\/td>\n\u20ac54<\/td>\n\u20ac36<\/td>\n\u20ac171<\/td>\n<\/tr>\n
France \u2013 Paris and departments 77, 78, 91 to 95<\/td>\n\u20ac58<\/td>\n\u20ac39<\/td>\n\u20ac159<\/td>\n<\/tr>\n
France \u2013 other areas<\/td>\n\u20ac53<\/td>\n\u20ac36<\/td>\n\u20ac105<\/td>\n<\/tr>\n
Gabon<\/td>\n\u20ac64<\/td>\n\u20ac43<\/td>\n\u20ac263<\/td>\n<\/tr>\n
Gambia<\/td>\n\u20ac40<\/td>\n\u20ac27<\/td>\n\u20ac161<\/td>\n<\/tr>\n
Georgia<\/td>\n\u20ac45<\/td>\n\u20ac30<\/td>\n\u20ac87<\/td>\n<\/tr>\n
Ghana<\/td>\n\u20ac46<\/td>\n\u20ac31<\/td>\n\u20ac203<\/td>\n<\/tr>\n
Greece \u2013 Athens<\/td>\n\u20ac40<\/td>\n\u20ac27<\/td>\n\u20ac139<\/td>\n<\/tr>\n
Greece \u2013 other areas<\/td>\n\u20ac36<\/td>\n\u20ac24<\/td>\n\u20ac150<\/td>\n<\/tr>\n
Guatemala<\/td>\n\u20ac46<\/td>\n\u20ac31<\/td>\n\u20ac124<\/td>\n<\/tr>\n
Guinea<\/td>\n\u20ac59<\/td>\n\u20ac40<\/td>\n\u20ac140<\/td>\n<\/tr>\n
Guinea-Bissau<\/td>\n\u20ac32<\/td>\n\u20ac21<\/td>\n\u20ac113<\/td>\n<\/tr>\n
Honduras<\/td>\n\u20ac57<\/td>\n\u20ac38<\/td>\n\u20ac198<\/td>\n<\/tr>\n
Hungary<\/td>\n\u20ac32<\/td>\n\u20ac21<\/td>\n\u20ac85<\/td>\n<\/tr>\n
Iceland<\/td>\n\u20ac62<\/td>\n\u20ac41<\/td>\n\u20ac187<\/td>\n<\/tr>\n
India \u2013 Bangalore<\/td>\n\u20ac42<\/td>\n\u20ac28<\/td>\n\u20ac155<\/td>\n<\/tr>\n
India \u2013 Chennai<\/td>\n\u20ac22<\/td>\n\u20ac15<\/td>\n\u20ac80<\/td>\n<\/tr>\n
India \u2013 Kolkata<\/td>\n\u20ac32<\/td>\n\u20ac21<\/td>\n\u20ac167<\/td>\n<\/tr>\n
India \u2013 Mumbai<\/td>\n\u20ac53<\/td>\n\u20ac36<\/td>\n\u20ac218<\/td>\n<\/tr>\n
India \u2013 New Delhi<\/td>\n\u20ac46<\/td>\n\u20ac31<\/td>\n\u20ac211<\/td>\n<\/tr>\n
India \u2013 other areas<\/td>\n\u20ac22<\/td>\n\u20ac15<\/td>\n\u20ac80<\/td>\n<\/tr>\n
Indonesia<\/td>\n\u20ac45<\/td>\n\u20ac30<\/td>\n\u20ac179<\/td>\n<\/tr>\n
Iran<\/td>\n\u20ac33<\/td>\n\u20ac22<\/td>\n\u20ac196<\/td>\n<\/tr>\n
Ireland<\/td>\n\u20ac64<\/td>\n\u20ac43<\/td>\n\u20ac164<\/td>\n<\/tr>\n
Israel<\/td>\n\u20ac59<\/td>\n\u20ac40<\/td>\n\u20ac268<\/td>\n<\/tr>\n
Italy \u2013 Milan<\/td>\n\u20ac42<\/td>\n\u20ac28<\/td>\n\u20ac191<\/td>\n<\/tr>\n
Italy \u2013 Rome<\/td>\n\u20ac48<\/td>\n\u20ac32<\/td>\n\u20ac150<\/td>\n<\/tr>\n
Italy \u2013 other areas<\/td>\n\u20ac42<\/td>\n\u20ac28<\/td>\n\u20ac150<\/td>\n<\/tr>\n
Jamaica<\/td>\n\u20ac39<\/td>\n\u20ac26<\/td>\n\u20ac171<\/td>\n<\/tr>\n
Japan \u2013 Tokyo<\/td>\n\u20ac50<\/td>\n\u20ac33<\/td>\n\u20ac285<\/td>\n<\/tr>\n
Japan \u2013 Osaka<\/td>\n\u20ac33<\/td>\n\u20ac22<\/td>\n\u20ac141<\/td>\n<\/tr>\n
Japan \u2013 other areas<\/td>\n\u20ac33<\/td>\n\u20ac22<\/td>\n\u20ac141<\/td>\n<\/tr>\n
Jordan<\/td>\n\u20ac57<\/td>\n\u20ac38<\/td>\n\u20ac134<\/td>\n<\/tr>\n
Kazakhstan<\/td>\n\u20ac33<\/td>\n\u20ac22<\/td>\n\u20ac108<\/td>\n<\/tr>\n
Kenya<\/td>\n\u20ac48<\/td>\n\u20ac32<\/td>\n\u20ac217<\/td>\n<\/tr>\n
Korea, Republic (South Korea)<\/td>\n\u20ac39<\/td>\n\u20ac26<\/td>\n\u20ac130<\/td>\n<\/tr>\n
Kosovo<\/td>\n\u20ac24<\/td>\n\u20ac16<\/td>\n\u20ac71<\/td>\n<\/tr>\n
Kuwait<\/td>\n\u20ac63<\/td>\n\u20ac42<\/td>\n\u20ac224<\/td>\n<\/tr>\n
Kyrgyzstan<\/td>\n\u20ac35<\/td>\n\u20ac24<\/td>\n\u20ac80<\/td>\n<\/tr>\n
Laos<\/td>\n\u20ac35<\/td>\n\u20ac24<\/td>\n\u20ac71<\/td>\n<\/tr>\n
Latvia<\/td>\n\u20ac46<\/td>\n\u20ac31<\/td>\n\u20ac119<\/td>\n<\/tr>\n
Lebanon<\/td>\n\u20ac69<\/td>\n\u20ac46<\/td>\n\u20ac146<\/td>\n<\/tr>\n
Lesotho<\/td>\n\u20ac28<\/td>\n\u20ac19<\/td>\n\u20ac104<\/td>\n<\/tr>\n
Liberia<\/td>\n\u20ac65<\/td>\n\u20ac44<\/td>\n\u20ac173<\/td>\n<\/tr>\n
Liechtenstein<\/td>\n\u20ac57<\/td>\n\u20ac38<\/td>\n\u20ac234<\/td>\n<\/tr>\n
Lithuania<\/td>\n\u20ac48<\/td>\n\u20ac32<\/td>\n\u20ac124<\/td>\n<\/tr>\n
Luxembourg<\/td>\n\u20ac63<\/td>\n\u20ac42<\/td>\n\u20ac139<\/td>\n<\/tr>\n
Madagascar<\/td>\n\u20ac33<\/td>\n\u20ac22<\/td>\n\u20ac116<\/td>\n<\/tr>\n
Malawi<\/td>\n\u20ac41<\/td>\n\u20ac28<\/td>\n\u20ac109<\/td>\n<\/tr>\n
Malaysia<\/td>\n\u20ac36<\/td>\n\u20ac24<\/td>\n\u20ac86<\/td>\n<\/tr>\n
Maldives<\/td>\n\u20ac70<\/td>\n\u20ac47<\/td>\n\u20ac200<\/td>\n<\/tr>\n
Mali<\/td>\n\u20ac42<\/td>\n\u20ac28<\/td>\n\u20ac141<\/td>\n<\/tr>\n
Malta<\/td>\n\u20ac59<\/td>\n\u20ac40<\/td>\n\u20ac191<\/td>\n<\/tr>\n
Marshall Islands<\/td>\n\u20ac45<\/td>\n\u20ac30<\/td>\n\u20ac112<\/td>\n<\/tr>\n
Mauritania<\/td>\n\u20ac35<\/td>\n\u20ac24<\/td>\n\u20ac86<\/td>\n<\/tr>\n
Mauritius<\/td>\n\u20ac44<\/td>\n\u20ac29<\/td>\n\u20ac172<\/td>\n<\/tr>\n
Mexico<\/td>\n\u20ac40<\/td>\n\u20ac27<\/td>\n\u20ac337<\/td>\n<\/tr>\n
Moldova<\/td>\n\u20ac26<\/td>\n\u20ac17<\/td>\n\u20ac73<\/td>\n<\/tr>\n
Monaco<\/td>\n\u20ac52<\/td>\n\u20ac35<\/td>\n\u20ac187<\/td>\n<\/tr>\n
Mongolia<\/td>\n\u20ac23<\/td>\n\u20ac16<\/td>\n\u20ac92<\/td>\n<\/tr>\n
Montenegro<\/td>\n\u20ac32<\/td>\n\u20ac21<\/td>\n\u20ac85<\/td>\n<\/tr>\n
Morocco<\/td>\n\u20ac41<\/td>\n\u20ac28<\/td>\n\u20ac87<\/td>\n<\/tr>\n
Mozambique<\/td>\n\u20ac51<\/td>\n\u20ac34<\/td>\n\u20ac208<\/td>\n<\/tr>\n
Myanmar<\/td>\n\u20ac23<\/td>\n\u20ac16<\/td>\n\u20ac103<\/td>\n<\/tr>\n
Namibia<\/td>\n\u20ac28<\/td>\n\u20ac19<\/td>\n\u20ac146<\/td>\n<\/tr>\n
Nepal<\/td>\n\u20ac33<\/td>\n\u20ac22<\/td>\n\u20ac125<\/td>\n<\/tr>\n
Netherlands<\/td>\n\u20ac58<\/td>\n\u20ac39<\/td>\n\u20ac167<\/td>\n<\/tr>\n
New Zealand<\/td>\n\u20ac58<\/td>\n\u20ac39<\/td>\n\u20ac148<\/td>\n<\/tr>\n
Nicaragua<\/td>\n\u20ac46<\/td>\n\u20ac31<\/td>\n\u20ac105<\/td>\n<\/tr>\n
Niger<\/td>\n\u20ac42<\/td>\n\u20ac28<\/td>\n\u20ac131<\/td>\n<\/tr>\n
Nigeria<\/td>\n\u20ac52<\/td>\n\u20ac35<\/td>\n\u20ac202<\/td>\n<\/tr>\n
North Macedonia<\/td>\n\u20ac27<\/td>\n\u20ac18<\/td>\n\u20ac89<\/td>\n<\/tr>\n
Norway<\/td>\n\u20ac75<\/td>\n\u20ac50<\/td>\n\u20ac139<\/td>\n<\/tr>\n
Oman<\/td>\n\u20ac64<\/td>\n\u20ac43<\/td>\n\u20ac141<\/td>\n<\/tr>\n
Pakistan<\/td>\n\u20ac41<\/td>\n\u20ac28<\/td>\n\u20ac199<\/td>\n<\/tr>\n
Palau<\/td>\n\u20ac51<\/td>\n\u20ac34<\/td>\n\u20ac193<\/td>\n<\/tr>\n
Panama<\/td>\n\u20ac41<\/td>\n\u20ac28<\/td>\n\u20ac82<\/td>\n<\/tr>\n
Papua New Guinea<\/td>\n\u20ac59<\/td>\n\u20ac40<\/td>\n\u20ac159<\/td>\n<\/tr>\n
Paraguay<\/td>\n\u20ac39<\/td>\n\u20ac26<\/td>\n\u20ac124<\/td>\n<\/tr>\n
Peru<\/td>\n\u20ac52<\/td>\n\u20ac35<\/td>\n\u20ac128<\/td>\n<\/tr>\n
Philippines<\/td>\n\u20ac41<\/td>\n\u20ac28<\/td>\n\u20ac140<\/td>\n<\/tr>\n
Poland \u2013 Wroc\u0142aw<\/td>\n\u20ac34<\/td>\n\u20ac23<\/td>\n\u20ac124<\/td>\n<\/tr>\n
Poland \u2013 Warsaw<\/td>\n\u20ac40<\/td>\n\u20ac27<\/td>\n\u20ac143<\/td>\n<\/tr>\n
Poland \u2013 other areas<\/td>\n\u20ac34<\/td>\n\u20ac23<\/td>\n\u20ac124<\/td>\n<\/tr>\n
Portugal<\/td>\n\u20ac32<\/td>\n\u20ac21<\/td>\n\u20ac111<\/td>\n<\/tr>\n
Qatar<\/td>\n\u20ac81<\/td>\n\u20ac54<\/td>\n\u20ac128<\/td>\n<\/tr>\n
Romania<\/td>\n\u20ac38<\/td>\n\u20ac25<\/td>\n\u20ac103<\/td>\n<\/tr>\n
Russian Federation \u2013 Moscow<\/td>\n\u20ac30<\/td>\n\u20ac20<\/td>\n\u20ac235<\/td>\n<\/tr>\n
Russian Federation \u2013 St. Petersburg<\/td>\n\u20ac28<\/td>\n\u20ac19<\/td>\n\u20ac133<\/td>\n<\/tr>\n
Russian Federation \u2013 other areas<\/td>\n\u20ac28<\/td>\n\u20ac19<\/td>\n\u20ac133<\/td>\n<\/tr>\n
Rwanda<\/td>\n\u20ac44<\/td>\n\u20ac29<\/td>\n\u20ac117<\/td>\n<\/tr>\n
Samoa<\/td>\n\u20ac39<\/td>\n\u20ac26<\/td>\n\u20ac105<\/td>\n<\/tr>\n
San Marino<\/td>\n\u20ac34<\/td>\n\u20ac23<\/td>\n\u20ac79<\/td>\n<\/tr>\n
S\u00e3o Tom\u00e9 \u2013 Pr\u00edncipe<\/td>\n\u20ac36<\/td>\n\u20ac24<\/td>\n\u20ac147<\/td>\n<\/tr>\n
Saudi Arabia \u2013 Jeddah<\/td>\n\u20ac57<\/td>\n\u20ac38<\/td>\n\u20ac181<\/td>\n<\/tr>\n
Saudi Arabia \u2013 Riyadh<\/td>\n\u20ac56<\/td>\n\u20ac37<\/td>\n\u20ac186<\/td>\n<\/tr>\n
Saudi Arabia \u2013 other areas<\/td>\n\u20ac56<\/td>\n\u20ac37<\/td>\n\u20ac181<\/td>\n<\/tr>\n
Senegal<\/td>\n\u20ac48<\/td>\n\u20ac32<\/td>\n\u20ac160<\/td>\n<\/tr>\n
Serbia<\/td>\n\u20ac27<\/td>\n\u20ac18<\/td>\n\u20ac97<\/td>\n<\/tr>\n
Sierra Leone<\/td>\n\u20ac57<\/td>\n\u20ac38<\/td>\n\u20ac145<\/td>\n<\/tr>\n
Singapore<\/td>\n\u20ac71<\/td>\n\u20ac48<\/td>\n\u20ac277<\/td>\n<\/tr>\n
Slovakia<\/td>\n\u20ac33<\/td>\n\u20ac22<\/td>\n\u20ac121<\/td>\n<\/tr>\n
Slovenia<\/td>\n\u20ac38<\/td>\n\u20ac25<\/td>\n\u20ac126<\/td>\n<\/tr>\n
South Africa \u2013 Cape Town<\/td>\n\u20ac33<\/td>\n\u20ac22<\/td>\n\u20ac130<\/td>\n<\/tr>\n
South Africa \u2013 Johannesburg<\/td>\n\u20ac36<\/td>\n\u20ac24<\/td>\n\u20ac129<\/td>\n<\/tr>\n
South Africa \u2013 other areas<\/td>\n\u20ac29<\/td>\n\u20ac20<\/td>\n\u20ac109<\/td>\n<\/tr>\n
South Sudan<\/td>\n\u20ac51<\/td>\n\u20ac34<\/td>\n\u20ac159<\/td>\n<\/tr>\n
Spain \u2013 Barcelona<\/td>\n\u20ac34<\/td>\n\u20ac23<\/td>\n\u20ac144<\/td>\n<\/tr>\n
Spain \u2013 Canary Islands<\/td>\n\u20ac36<\/td>\n\u20ac24<\/td>\n\u20ac103<\/td>\n<\/tr>\n
Spain \u2013 Madrid<\/td>\n\u20ac42<\/td>\n\u20ac28<\/td>\n\u20ac131<\/td>\n<\/tr>\n
Spain \u2013 Palma de Mallorca<\/td>\n\u20ac44<\/td>\n\u20ac29<\/td>\n\u20ac142<\/td>\n<\/tr>\n
Spain \u2013 other areas<\/td>\n\u20ac34<\/td>\n\u20ac23<\/td>\n\u20ac103<\/td>\n<\/tr>\n
Sri Lanka<\/td>\n\u20ac36<\/td>\n\u20ac24<\/td>\n\u20ac112<\/td>\n<\/tr>\n
Sweden<\/td>\n\u20ac66<\/td>\n\u20ac44<\/td>\n\u20ac140<\/td>\n<\/tr>\n
Switzerland \u2013 Bern<\/td>\n\u20ac82<\/td>\n\u20ac55<\/td>\n\u20ac195<\/td>\n<\/tr>\n
Switzerland \u2013 Geneva<\/td>\n\u20ac70<\/td>\n\u20ac47<\/td>\n\u20ac197<\/td>\n<\/tr>\n
Switzerland \u2013 other areas<\/td>\n\u20ac70<\/td>\n\u20ac47<\/td>\n\u20ac195<\/td>\n<\/tr>\n
Taiwan<\/td>\n\u20ac51<\/td>\n\u20ac34<\/td>\n\u20ac174<\/td>\n<\/tr>\n
Tajikistan<\/td>\n\u20ac27<\/td>\n\u20ac18<\/td>\n\u20ac85<\/td>\n<\/tr>\n
Tanzania<\/td>\n\u20ac44<\/td>\n\u20ac29<\/td>\n\u20ac97<\/td>\n<\/tr>\n
Thailand<\/td>\n\u20ac36<\/td>\n\u20ac24<\/td>\n\u20ac114<\/td>\n<\/tr>\n
Togo<\/td>\n\u20ac36<\/td>\n\u20ac24<\/td>\n\u20ac144<\/td>\n<\/tr>\n
Tonga<\/td>\n\u20ac29<\/td>\n\u20ac20<\/td>\n\u20ac102<\/td>\n<\/tr>\n
Trinidad and Tobago<\/td>\n\u20ac66<\/td>\n\u20ac44<\/td>\n\u20ac203<\/td>\n<\/tr>\n
Tunisia<\/td>\n\u20ac40<\/td>\n\u20ac27<\/td>\n\u20ac144<\/td>\n<\/tr>\n
Turkey \u2013 Ankara<\/td>\n\u20ac32<\/td>\n\u20ac21<\/td>\n\u20ac110<\/td>\n<\/tr>\n
Turkey \u2013 Izmir<\/td>\n\u20ac44<\/td>\n\u20ac29<\/td>\n\u20ac120<\/td>\n<\/tr>\n
Turkey \u2013 other areas<\/td>\n\u20ac24<\/td>\n\u20ac16<\/td>\n\u20ac107<\/td>\n<\/tr>\n
Turkmenistan<\/td>\n\u20ac28<\/td>\n\u20ac19<\/td>\n\u20ac135<\/td>\n<\/tr>\n
Uganda<\/td>\n\u20ac45<\/td>\n\u20ac30<\/td>\n\u20ac207<\/td>\n<\/tr>\n
Ukraine<\/td>\n\u20ac33<\/td>\n\u20ac22<\/td>\n\u20ac180<\/td>\n<\/tr>\n
United Arab Emirates<\/td>\n\u20ac81<\/td>\n\u20ac54<\/td>\n\u20ac169<\/td>\n<\/tr>\n
United Kingdom \u2013 London<\/td>\n\u20ac66<\/td>\n\u20ac44<\/td>\n\u20ac163<\/td>\n<\/tr>\n
United Kingdom \u2013 other areas<\/td>\n\u20ac52<\/td>\n\u20ac35<\/td>\n\u20ac99<\/td>\n<\/tr>\n
Uruguay<\/td>\n\u20ac40<\/td>\n\u20ac27<\/td>\n\u20ac113<\/td>\n<\/tr>\n
USA \u2013 Atlanta<\/td>\n\u20ac77<\/td>\n\u20ac52<\/td>\n\u20ac182<\/td>\n<\/tr>\n
USA \u2013 Boston<\/td>\n\u20ac63<\/td>\n\u20ac42<\/td>\n\u20ac333<\/td>\n<\/tr>\n
USA \u2013 Chicago<\/td>\n\u20ac65<\/td>\n\u20ac44<\/td>\n\u20ac233<\/td>\n<\/tr>\n
USA \u2013 Houston<\/td>\n\u20ac62<\/td>\n\u20ac41<\/td>\n\u20ac204<\/td>\n<\/tr>\n
USA \u2013 Los Angeles<\/td>\n\u20ac64<\/td>\n\u20ac43<\/td>\n\u20ac262<\/td>\n<\/tr>\n
USA \u2013 Miami<\/td>\n\u20ac65<\/td>\n\u20ac44<\/td>\n\u20ac256<\/td>\n<\/tr>\n
USA \u2013 New York City<\/td>\n\u20ac66<\/td>\n\u20ac44<\/td>\n\u20ac308<\/td>\n<\/tr>\n
USA \u2013 San Francisco<\/td>\n\u20ac59<\/td>\n\u20ac40<\/td>\n\u20ac327<\/td>\n<\/tr>\n
USA \u2013 Washington, D. C.<\/td>\n\u20ac66<\/td>\n\u20ac44<\/td>\n\u20ac203<\/td>\n<\/tr>\n
USA \u2013 other areas<\/td>\n\u20ac59<\/td>\n\u20ac40<\/td>\n\u20ac182<\/td>\n<\/tr>\n
Uzbekistan<\/td>\n\u20ac32<\/td>\n\u20ac21<\/td>\n\u20ac133<\/td>\n<\/tr>\n
Vatican City<\/td>\n\u20ac48<\/td>\n\u20ac32<\/td>\n\u20ac150<\/td>\n<\/tr>\n
Venezuela<\/td>\n\u20ac51<\/td>\n\u20ac34<\/td>\n\u20ac178<\/td>\n<\/tr>\n
Vietnam<\/td>\n\u20ac36<\/td>\n\u20ac24<\/td>\n\u20ac111<\/td>\n<\/tr>\n
Zambia<\/td>\n\u20ac38<\/td>\n\u20ac25<\/td>\n\u20ac105<\/td>\n<\/tr>\n
Zimbabwe<\/td>\n\u20ac63<\/td>\n\u20ac42<\/td>\n\u20ac198<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Source: BMF letter of 5 December 2025 on the allowances from 1 January 2026, all information without guarantee.<\/p>\n

Which allowance applies to trips abroad?<\/h2>\n