What are per diem rates for business travel?
- Per diem rates typically include accommodation, meals, and incidental expenses, as well as transportation and mileage costs
- Governments or federal agencies consider average maximum accommodation costs, the general cost of living, and any travel regulations to establish allowances and rates
- Per diem rates often vary depending on the location of the business trip and how long employees will travel for
Do businesses have to use per diem rates?
What are the most important things to know about per diem allowances in Ireland?
What expenses are covered by per diem rates for Ireland?
- Meals and drinks
- Accommodation
- Mileage for privately-owned vehicles
- Miscellaneous expenses related to business travel
What expenses aren’t covered by per diem rates for Ireland?
- Airfare
- Ground transportation
How are per diem rates calculated for travel within Ireland?
Subsistence rates and mileage allowances for domestic business trips
Current domestic daily subsistence allowances in Ireland
Period of assignment
Rate
Between five and ten hours
€17.92
Ten hours or more
€42.99
Current overnight subsistence allowances in Ireland
- Normal rate: Up to 14 nights
- Reduced rate: Covers the next 14 nights
- Detention rate: Covers each of the next 28 nights
Rate category
Rate
Normal rate
€195.00
Reduced rate
€175.50
Detention rate
€97.50
Current mileage rates for the use of privately owned cars, organised by distance and engine capacity
Distance band
Engine capacity up to 1200cc
Engine capacity 1201cc - 1500cc
Engine capacity 1501cc and over
Up to 1,500 km
(Band 1)
41.80 cent
43.40 cent
51.82 cent
1,501 - 5,500 km
(Band 2)
72.64 cent
79.18 cent
90.63 cent
5,501 - 25,000 km
(Band 3)
31.78 cent
31.79 cent
39.22 cent
25,001 km and over
(Band 4)
20.56 cent
23.85 cent
25.87 cent
Per diem rates for trips within Ireland: A quick example
- Total allowance for Monday, Tuesday, and Wednesday: €195.00 subsistence allowance = €585
- Total allowance for Thursday: Daily subsistence allowance = €17.92
Are there different rules for accommodation and meal allowances when employees travel internationally?
Country
City
Overnight rate
VA rate
10 hour
5 hour
Belgium (€)
Brussels
N/A
120.75
80.50
40.25
Other cities
193.20
96.60
64.40
32.20
France (€)
Paris
316.50
158.25
105.50
52.75
Strasbourg
188.50
94.25
62.83
31.42
Other cities
98.00
98.00
65.33
32.67
Germany (€)
Berlin
239.50
119.75
79.83
39.92
Dusseldorf
176.50
88.25
58.83
29.42
Munich
226.50
113.25
75.50
37.75
Other cities
176.50
88.25
58.83
29.42
Italy (€)
Bologna, Florence, Genoa, Milan, Turin and Venice
326.50
163.25
108.83
54.42
Naples and Rome
260.00
130.00
86.67
43.33
Other cities
260.00
130.00
86.67
43.33
Singapore ($ SGD)
536.00
268.00
178.67
89.33
Norway (Kroner)
Oslo
2,040.50
1,020.25
680.17
340.08
Key takeaways: Per diem rates and subsistence allowances in Ireland
Frequently Asked Questions
Are per diems tax-free in Ireland?
My employees frequently travel to various international destinations for business but often don’t stay overnight and move on to other locations. How can I determine how the per diem rates apply in these situations?
How can I manage per diem rates alongside my expense claims?