How this works
The maths is direct: exempt total = number of days × applicable daily + kilometres × €0.40. The daily depends on whether the trip is national or abroad, the worker’s category and whether there is an overnight stay. We use the 2026 public-administration reference values, which the private sector adopts as the exemption limit. Anything the employer pays above this total counts as taxable income.
- 1
Pick the trip and category
National or abroad, and whether you are general staff or a director/manager. Each combination has its own tax-free daily amount, set by the public-administration reference values.
- 2
With or without overnight
The daily rate splits into 25% lunch + 25% dinner + 50% accommodation. With an overnight stay (or full successive days) you get 100%. Without one, a single-day trip covering both meals is worth at most 50% of the daily.
- 3
Kilometres at €0.40/km
If you drive your own car, each kilometre is worth €0.40 free of IRS and Social Security (the rate in force since 2024). We multiply the km by the rate.
- 4
Exempt total and taxable excess
Exempt total = days × daily + km × €0.40. If you enter the amount the employer pays, the part above the limit is taxable: it counts as income for IRS and in the Social Security base (TSU), and the company bears 5% autonomous taxation.
Frequently asked
What are per-diem allowances and why are they tax-free?
They reimburse the costs of a work trip — meals, accommodation, transport. Because they offset a cost and are not salary, within the legal limits they are exempt from IRS for the worker and outside the Social Security base. Only the part above those limits is treated as income.
What is the difference between with and without an overnight stay?
The law splits the daily rate into 25% for lunch, 25% for dinner and 50% for the overnight. If you sleep over (or on full successive days) you are entitled to 100%. On a single-day trip with no overnight you only get the meal portions you were away for — at most 50% if you cover both lunch and dinner. This tool uses that maximum for the "without overnight" mode.
What happens to the amount above the limit?
The part above the exempt limit loses its allowance status: it is added to the worker’s income and taxed by IRS at their marginal rate, and enters the Social Security (TSU) base. On the company side, the excess is also subject to 5% autonomous taxation (15% in a loss-making year).
Is there a minimum distance to qualify?
Yes. For the daily allowance to be accepted, a same-day trip must be more than 20 km from your usual workplace; on successive-day trips, more than 50 km. You also need a travel map (itinerary sheet) with dates, origin, destination and reason, signed by the worker and the company.
Does the €0.40/km cover tolls and parking?
No. The €0.40/km subsidy is meant to cover wear and fuel of your own vehicle. Tolls, parking and other travel expenses are reimbursed separately against invoices and are not part of this calculation.
DISCLAIMER
An estimate for orientation, based on the 2026 reference values (per-diems and €0.40/km) that act as the IRS and Social Security exemption limit. The Government may revise these amounts during the year. The "without overnight" mode assumes the day maximum (lunch + dinner = 50%); the real allowance may be lower depending on hours away. Minimum distances (more than 20 km / 50 km) and the travel-map requirement also apply. This is no substitute for payroll processing or tax advice.