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 the Netherlands?
What expenses are covered by per diem rates in the Netherlands?
- Meal allowances (breakfast, lunch, and dinner)
- Accommodation costs
- Small day and evening allowances
- Mileage costs
- Public transport costs
What expenses are not covered by per diem rates in the Netherlands?
How are per diem rates in the Netherlands calculated for domestic and international trips?
- The business trip must last at least 4 hours.
- The business trip takes place in a different municipality or is at least one kilometre from the employee’s usual place of work.
Per diem subsistence allowance rates for domestic trips
Total
Tax-free amount
Taxable amount
Conditions
Small expenses during the day
€6.64
€5.93
€0.71
Covers expenses like coffee and tea
Small expenses during the evening
€19.82
€11.86
€7.96
Can be claimed when employees stay overnight and covers expenses like drinks
Accommodation
€142.10
€140.57
€1.53
Maximum amount per overnight stay
Breakfast
€13.88
€13.88
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Can be claimed when employees stay overnight
Lunch
€20.32
€11.88
€8.44
Lunch must occur between 12pm and 2pm
Dinner
€30.74
€29.82
€0.92
Dinner must occur between 6pm and 9pm
Per diem rates for international trips
- Small expenses: 1.5% (for every hour the trip lasts)
- Breakfast: 12%
- Lunch: 20%
- Dinner: 32%
Country
Maximum accommodation allowance (Euro)
Other expenses allowance (Euro)
Australia
183-186
90-105
Austria
130
152
Belgium
163-373
88-154
Canada
172-254
89-120
China
78-173
56-92
France
194-219
123-124
Germany
137-561
115-211
Ireland
167
111
Nepal
76-192
27-113
Poland
115-130
83
Portugal
164-184
92-101
Spain
133-241
91-125
Switzerland
208
150
Mileage allowances in the Netherlands
- Employees do not pay tax on the compensation for the use of public transport. Instead, the mileage allowance for the use of a private vehicle is taxed.
- If employees are unable to use public transport, they are entitled to a mileage allowance of €0.37 for using a private vehicle. The mileage allowance is tax-free up to €0.23.
- Costs for parking, tolls, and ferries are not considered extra expenses and are paid from the mileage allowance.
Public transport travel deductions
One way distance
(kilometres)
When travelling 4 or more days per week
When travelling 3 or more days per week
When travelling 2 or more days per week
When travelling 1 or more days per week
0km to 10km
€0
€0
€0
€0
10km to 15km
€558
€419
€279
€140
15km to 20km
€741
€556
€371
€186
20km to 30km
€1,233
€925
€617
€309
30km to 40km
€1,529
€1,147
€765
€383
40km to 50km
€1,992
€1,494
€996
€498
50km to 60km
€2,217
€1,663
€1,109
€555
60km to 70km
€2,458
€1,844
€1,229
€615
70km to 80km
€2,543
€1,908
€1,272
€636
80km to 90km
€2,578
€1,934
€1,289
€645
90km and over
€2,578
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Benefit your business with a better understanding of per diem rates in the Netherlands
Frequently Asked Questions
Are the per diem rates for Amsterdam, the Netherlands, different from other Dutch cities?
How can I manage per diem rates alongside my expense management processes?