International Per Diem Rates 2026: Country-by-Country Guide

When your employees travel for business — or you travel yourself as a consultant or freelancer — per diem rates determine how much you can claim tax-free for meals, accommodation, and other daily expenses. Getting these figures right protects you from tax surprises and ensures compliance with local regulations.

This guide covers official per diem rates for 2026 across 40+ countries, explains how each country's rules work, and shows you how to track per diem expenses efficiently with modern tools like Bill.Dock.

What Are Per Diem Rates?

"Per diem" is Latin for "per day." In business travel, it refers to a fixed daily allowance that covers:

• Meals and subsistence (Verpflegungsmehraufwand in Germany)
• Accommodation (in some countries)
• Incidental expenses (tips, laundry, transport within a city)

Instead of requiring employees to submit every receipt, companies pay a flat daily rate. Tax authorities in each country define the maximum amounts that can be claimed tax-free. Amounts above those thresholds become taxable income.

Why per diem matters:

• Simplifies expense management — no need to keep every meal receipt
• Reduces administrative burden for finance teams
• Ensures tax compliance across borders
• Protects employees from out-of-pocket costs

How Per Diem Rates Work: The Key Principles

Duration Rules

Most countries prorate per diem based on trip duration:

Domestic vs. International

Rates differ significantly between domestic travel and international destinations. Germany, for example, publishes separate per diem tables for 180+ countries annually (BMF Schreiben).

Employer-Provided Meals

If your employer pays for meals (hotel breakfast, client lunch), the per diem is typically reduced:

• Germany: Breakfast = 20% deduction, Lunch/Dinner = 40% each
• Switzerland: Similar proportional reductions apply

European Per Diem Rates 2026

Germany (Deutschland)

Germany's per diem rates are set by the Bundesministerium der Finanzen (BMF) and updated annually.

Domestic rates (Germany):

International rates (selected countries, Germany-based traveler):

Note: These are the 2025 BMF values; 2026 official values are published in the BMF Schreiben (typically January/February). Always check the official BMF publication for the latest figures.

Key rules for German travelers:

• Rates apply from the first day of travel
• Multi-day trips: first and last day each count as partial days
• Employer reimbursements up to these amounts are tax-free
• Excess amounts are subject to income tax and social contributions
• Records must be kept per GoBD requirements (electronic or paper)

Austria (Österreich)

Austria's per diem rules follow similar logic to Germany but with different rates (set by Einkommensteuergesetz §26 Z 4).

Domestic (Austria):

Selected international rates (Austrian traveler):

Switzerland (Schweiz)

Switzerland's federal travel expense regulations (Spesenreglement) are set by the Swiss Federal Tax Administration (ESTV).

Domestic meal allowances 2026:

International travel: Companies typically use the same German BMF tables or Swiss-specific ESTV tables.

Cantonal differences: Some cantons (e.g., Geneva, Zurich) have higher cost-of-living adjustments.

United Kingdom

HMRC publishes benchmark subsistence rates for UK businesses. These are not mandatory — companies can use actual receipts — but they simplify compliance.

HMRC benchmark rates 2026:

Accommodation: Not covered by these benchmark rates — use actual receipted hotel costs.

Important: UK employers must have a checking system in place if using HMRC benchmark rates. HMRC also allows bespoke rates after a sampling exercise.

France

French per diem rules (frais professionnels) are governed by URSSAF.

Meal allowances 2026:

Tax treatment: Reimbursements within these limits are exempt from social charges (cotisations sociales).

Netherlands

The Dutch tax authority (Belastingdienst) uses a work-related expenses scheme (werkkostenregeling / WKR).

Per diem allowances 2026:

WKR free allowance: Employers have a 1.7% free allowance (vrije ruimte) on the first €400,000 of salary costs for additional benefits.

Denmark

Skattestyrelsen publishes annual standard subsistence rates.

Danish rates 2026:

Sweden

Skatteverket sets standard traktamente (subsistence allowance) for Swedish businesses.

Swedish rates 2026:

Norway

Skatteetaten and NHO (the Norwegian Confederation of Business and Industry) set the official rates.

Norwegian rates 2026:

Spain

Spain's subsistence rules (dietas) are governed by the Agencia Tributaria under IRPF regulations.

Spanish rates 2026 (IRPF exempt):

Important: These are maximums — actual subsistence costs below these limits are also exempt if supported by evidence of travel.

Italy

Italian per diem rules fall under the TUIR (Testo Unico delle Imposte sui Redditi), Art. 51.

Italian rates 2026:

Alternative method: Italians can claim actual documented costs instead of the flat rate — often better for high-cost destinations.

North American Per Diem Rates 2026

United States (Federal)

The US General Services Administration (GSA) sets per diem rates for federal employees. Private companies often reference these rates.

Continental US (CONUS) standard rates 2026:

M&IE breakdown (standard):

High-cost cities 2026 (selected M&IE rates):

IRS standard meal deduction: For self-employed individuals, the IRS allows 50% of the federal per diem rate (or actual costs, if documented).

Canada

The Canada Revenue Agency (CRA) doesn't publish fixed per diem rates, but sets meal rates for claiming purposes.

CRA meal rates 2026:

Note: These are the simplified "simplified method" rates. Truckers and long-haul drivers have different rules.

Asia-Pacific Per Diem Rates 2026

Australia

The ATO (Australian Taxation Office) publishes Taxation Determination TD 2025/3 with travel allowance rates.

Australian rates 2025/2026 (income year):

Overseas rates (select destinations):

Japan

Japan's National Tax Agency (NTA) does not set fixed per diem rates — companies set their own. However, common corporate rates are:

Typical corporate per diem (Japan):

International travel from Japan (typical):

Singapore

The IRAS (Inland Revenue Authority of Singapore) provides guidelines rather than fixed rates.

Common corporate per diem Singapore:

Middle East Per Diem Rates

United Arab Emirates

The UAE Federal Tax Authority (FTA) follows different rules — the UAE has no personal income tax for employees. Per diem is typically company policy.

Typical UAE corporate per diem:

How to Manage Per Diem Efficiently

The Traditional Problem

Most business travelers face the same challenges:

• Unclear rules: Per diem rates change annually across countries
• Mixed expenses: Some costs are per diem, others require receipts
• Multi-country trips: Different rates apply on different legs
• Currency conversion: Claiming in local currency, getting reimbursed in home currency

The Modern Solution: Digital Expense Tracking

Tools like Bill.Dock solve per diem management by:

1. Auto-categorizing expenses by date and location

2. Flagging receipt requirements vs. per diem-eligible costs

3. Converting currencies automatically at interbank rates

4. Generating compliant reports ready for your accountant

Try the Bill.Dock expense tools: home.billdock.io/de/tools/

Per Diem for Freelancers and Self-Employed

The rules for freelancers and self-employed professionals differ from employees:

Germany (Selbstständige)

Freelancers can deduct Verpflegungsmehraufwand as Betriebsausgabe (business expense):

• Same rates as employees (€14/€28)
• Must travel at least 8 hours from home office
• Multi-day trips require documentation

UK (Self-Employed)

HMRC allows self-employed individuals to claim subsistence costs — but only if:

• The cost is "wholly and exclusively" for business
• The journey is not "ordinary commuting"
• Amounts are reasonable and supported by receipts (benchmark rates don't apply)

USA (Self-Employed / 1099)

Self-employed travelers can use the federal per diem rate (or the high-low method):

• 50% of meals are deductible
• Lodging requires receipts or per GSA rates
• Use Schedule C (Form 1040) to claim

International Travel: Which Rates Apply?

The Origin Country's Rules

Generally, the traveler's home country determines which per diem rules apply:

• A German employee traveling to the US uses German BMF's US-specific rates
• A US employee traveling to Germany uses GSA's Germany rates

Multi-Country Trips

When an employee travels through multiple countries:

• Apply each country's rate for the days spent there
• Transition days: use the destination country's rate from midnight
• Document country-by-country in your expense report

Employer Policies vs. Tax Rules

Important distinction:

• Tax-free limits: maximum amounts exempt from income tax
• Company policy: often set lower than the maximum to control costs
• Excess reimbursements: taxable, but still legitimate compensation

Common Mistakes to Avoid

1. Using Outdated Rates

Per diem rates change every year. The German BMF updates its international table annually; the US GSA updates quarterly for some locations. Always verify current rates before travel season.

2. Ignoring Partial-Day Rules

A 9-hour day trip in Germany qualifies for €14 — but under 8 hours, you get nothing. Missing this distinction is a common audit trigger.

3. Double-Claiming

Claiming both a per diem AND receipts for the same meal is not allowed. Choose one method per trip (or per category, where rules allow).

4. Missing Documentation

Even for per diem claims (which don't require meal receipts), you still need:

• Travel dates and destinations
• Business purpose of the trip
• Proof of travel (boarding passes, hotel confirmations)
• Departure and return times (for partial-day calculations)

5. Not Adjusting for Employer-Provided Meals

If your employer pays for your hotel breakfast, the German per diem is reduced by 20%. Forgetting this reduction is a compliance risk.

Per Diem Rates Quick Reference Table 2026

How Bill.Dock Helps With Per Diem Tracking

Managing per diem across multiple countries is a compliance headache. Bill.Dock makes it significantly easier:

Receipt Scanning + Categorization

Upload receipts on the go — Bill.Dock's AI reads the merchant, date, amount and currency automatically. It flags receipts that are per diem-eligible vs. those that need separate documentation.

Multi-Currency Support

Traveling to the US, Japan, and Switzerland in one trip? Bill.Dock converts all expenses to your home currency at the correct exchange rate for each transaction date.

Expense Report Export

Generate a compliant expense report with all travel dates, destinations, and amounts — exactly the documentation your accountant needs for GoBD, HMRC, or IRS compliance.

Integration with Accounting Tools

Export directly to DATEV (Germany), lexoffice, sevDesk, or download a structured CSV for your accountant.

Get started free: home.billdock.io

Frequently Asked Questions

What is the per diem rate for Germany in 2026?

The domestic German per diem rate is €28 for a full 24-hour day and €14 for travel of 8 hours or more (partial day). The first and last day of a multi-day trip each count as partial days. These are the maximum tax-free amounts — your employer may set lower rates.

How do I calculate per diem for international travel?

Find your country's official table for the destination country. For German employees, use the BMF Schreiben (published annually, ~January). Apply the full-day rate for each complete day, and the partial-day rate for first/last travel days. Deduct proportional amounts if meals are provided.

Is per diem taxable income?

Per diem reimbursements up to official limits are tax-free. Amounts exceeding the official rates are treated as taxable income in most countries. Some companies pay above official rates for high-cost destinations — the excess must be payrolled.

Do I need receipts for per diem claims?

For pure per diem (meals/subsistence), receipts for individual meals are generally not required — the per diem is a flat rate by design. However, you must document travel dates, destinations, and departure/return times. For accommodation, receipts are required in most countries.

What happens if my employer provides meals?

If your employer provides meals (e.g., hotel breakfast included, business lunch), the per diem is reduced proportionally. In Germany: breakfast deduction = 20%, lunch = 40%, dinner = 40% of the daily rate.

Can freelancers claim per diem?

Yes, in most countries. German freelancers (Selbstständige) can deduct Verpflegungsmehraufwand as business expense. US self-employed individuals use the federal GSA rates (50% deductible for meals). Always consult a local tax advisor for your specific situation.

Which tool is best for tracking international per diem?

For European businesses, Bill.Dock offers AI-powered receipt scanning, multi-currency support, and export to popular accounting tools. For US companies, Expensify and Concur are common choices, though they're significantly more expensive than Bill.Dock.

How often do per diem rates change?

Germany: annually (BMF Schreiben, typically Jan/Feb). USA: quarterly for some cities (GSA). UK: HMRC benchmark rates update infrequently. Nordic countries (DK, SE, NO): annually. Always check official sources before the travel season begins.

Summary: What You Need to Know

1. Per diem rates are country-specific and change annually — bookmark official sources

2. Duration thresholds matter — especially in Germany (8-hour rule) and the UK

3. International trips use destination-country rates (according to your home country's table)

4. Documentation is always required — even without meal receipts, you need travel dates and purposes

5. Employer-provided meals reduce the claimable per diem in most countries

6. Digital tools make compliance easier — automate the calculation and documentation with Bill.Dock

For a reliable way to capture, categorize and export travel expenses, explore the Bill.Dock expense tools — built specifically for European business travelers and finance teams.