Per diem rates in France: a brief guide

Using per diem rate guidelines can be a simple way to compensate employees for expenses incurred during business trips. However, when it comes to per diem rates, France has its own guidelines which can be quite complex to understand.

Understanding per diem rates in France is key to maintaining consistent, compliant, and accurate expense management processes. Let's take a look at the French per diem rules and answer the most important questions.

What are per diem rates for business travel?

Per diem is Latin for “for each day”, and per diem rates for business travel refer to fixed daily allowances that employees can claim to cover the costs of accommodation, meals, and incidental expenses incurred while travelling.

They also help ease the administrative load for employees and finance departments by eliminating the need to submit individual receipts for expense reimbursements.

Governments usually set benchmark allowances for travel expenses that account for factors such as average maximum accommodation costs, the general cost of living, and any travel regulations. Per diem rates vary depending on the destination for business travel and sometimes where the company is based, including some major cities and business hubs.

Easily manage employee expenses and per diem allowances by creating your own travel and expense policy

Are per diem rates mandatory?

Employers are not obliged to follow per diem rates. They can decide whether employees should submit expense reports or they can choose which per diem allowances to apply. For example, a company might use per diem rates for meals and incidental expenses, but implement its own corporate travel policy to set accommodation and flight costs.

What are the most important things to know about per diem rates in France?

Per diem rates in France (also known as professional expenses) are set by the French government.

Employers in France can provide their employees with a tax-free allowance for travel within Mainland France and international business trips. This subsistence allowance is intended to cover the employee's expenses for food and accommodation during the trip and is not subject to taxation.

There are a few things to know about per diem rates in France:

To claim per diem allowances for long-distance trips, employees must be unable to return to their place of residence each day. In essence, this means that the distance between their place of residence and place of work must exceed or be equal to 50 kilometres, or there are no public transport options to cover the distance in less than 1.5 hours one way.

Employees who regularly incur travel expenses don’t need to provide proof of every expense. However, they do need to verify the number of travel days, accommodation, and travel costs with hotel bills, a list of places visited, and employer certificates stating the conditions of the trip.

What expenses are covered by per diem rates for France?

The guidelines on France’s per diem rates refer to only two expenses:

Meal expenses

Accommodation

What expenses aren’t covered by per diem rates for France?

In France, per diem guidelines do not cover flight costs.

Ready to get your business travel expenses in order? Explore our useful guide to setting up a business travel budget.

How are per diem rates in France calculated for domestic and international trips?

Per diem rates in France are flat-rate allowances for meals and accommodation costs.

However, these allowances vary based on factors such as whether the trip is domestic, within French territories, or international, and how long the trip lasts. For example, the per diem in Paris, France is different from the allowances for other French metropolitan départments.

It’s also important to note that for all of the types of business trips listed in the sections below, several conditions apply:

The allowances in the tables below apply to a travel period of up to three months.

Allowances are reduced by 15% from the first day of the third month for travel that exceeds three months but lasts less than 24 months.

Allowances are reduced by 30% from the first day of the 25th month for travel that exceeds 24 months but lasts less than four years.

Let’s take a closer look at France’s per diem guidelines and allowances.

Per diem rates for temporary travel in Mainland France

These rates apply to business trips that last less than three months.

Maximum per diem allowance

Meal expenses per meal (lunch and dinner)

€20.70

Accommodation and breakfast per day in Paris and the departments of Hauts-de-Seine, Seine-Saint-Denis, and Val-de-Marne

€74.30

Accommodation and breakfast per day in other French metropolitan départments

€55.10

Per diem rates for temporary travel to French overseas territories

These rates apply to business trips that last less than three months.

Martinique, Guadeloupe, Guyana, Reunion, Mayotte, Saint-Pierre-et-Miquelon, Saint-Barthélemy, and Saint-Martin

New Caledonia, Wallis and Futuna, and French Polynesia

Flat-rate accommodation allowance

€70

€90

Flat-rate meal allowance

€17.50

€21

International business trips

Per diem allowances for foreign business trips vary depending on the destination and are daily allowances for both meals and accommodation.

The allowances will be reduced under the following conditions:

If the employee receives free accommodation (e.g., provided or paid for by the employer), the allowance is reduced by 65%.

If the employee has one meal covered, the allowance is reduced by 17.5%.

If both meals are covered, the allowance is reduced by 35%.

The table below is intended to illustrate a sample of the variations in per-diem and accommodation allowances based on different destination countries. Ranges within the table reflect variances in allowances based on the time of year or the destination city.

You can find the full list of destination countries here.

Country

Per diem allowance

Currency

Afghanistan

279

US Dollar

Antigua and Barbuda

308

US Dollar

Austria

175

Euro

Bangladesh

258

Euro

Belgium

206

Euro

Brunei

255

Brunei Dollar

Canada

319 - 552

Canadian Dollar

Denmark

1,660

Danish Krone

Egypt

148

Euro

Finland

220

Euro

Germany

164

Euro

Ghana

250

US Dollar

Guatemala

160

Euro

Honduras

152

US Dollar

Hong Kong

2,200

Hong Kong Dollar

Ireland

190

Euro

Italy

220

Euro

Kazakhstan

188

Euro

Laos

150

US Dollar

Malaysia

468

Malaysian Ringgit

Mexico

3,800

Mexican Peso

Montenegro

150

Euro

The Netherlands

161

Euro

Norway

2,700

Norwegian Krone

Pakistan

173

US Dollar

Philippines

8,770

Philippine Peso

Poland

175

Euro

Portugal

160

Euro

Samoa

230

US Dollar

South Africa

138 - 185

Euro

Spain

212

Euro

Sri Lanka

180

Euro

Sweden

1,997

Swedish Krona

Switzerland

230

Swiss Franc

Ukraine

208

Euro

USA

320 - 490

US Dollar

Vanuatu

210

Euro

Venezuela

195

Euro

Zimbabwe

180

US Dollar

Get up to speed with a better understanding of per diem rates in France

Per diem rates can simplify how you handle business travel expenses, but it’s crucial — especially with France’s complex guidelines — to ensure that you understand how and when they can be applied.

For seamless business travel and expense management, travel management platform TravelPerk has plenty of features and integrations to help you optimise your processes. Book a demo with TravelPerk so you can see how to save both time and money on business travel management.

Per diem rates in France: a brief guide (2024)

What are per diem rates for business travel?

Are per diem rates mandatory?

What are the most important things to know about per diem rates in France?

What expenses are covered by per diem rates for France?

What expenses aren’t covered by per diem rates for France?

How are per diem rates in France calculated for domestic and international trips?

Per diem rates for temporary travel in Mainland France

Per diem rates for temporary travel to French overseas territories

International business trips

Get up to speed with a better understanding of per diem rates in France

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