Are the per diem rates for Amsterdam, the Netherlands, different from other Dutch cities?

No, the per diem rates in Amsterdam follow the standard allowances for business travel across the Netherlands. These rates are designed to cover typical expenses like meals, lodging, and mileage costs, ensuring consistency in reimbursement processes.

How can I manage per diem rates alongside my expense management processes?

The best travel and expense management software offers tools to help you establish corporate per diem policies as well as automate and streamline per diem expense reporting.

Per diem rates in the Netherlands: a brief guide

Per diem rates in the Netherlands can take a while to get to grips with, and you probably have questions about how and when they can be applied, how they affect employees’ personal income tax, and any potential exemptions.

Understanding per diem rates can help you manage travel expenses effectively, and we’re here to break down the guidelines step-by-step.

What are per diem rates for business travel?

Per diem rates for business travel are daily allowances that cover accommodation, meals, and other travel expenses for employees on business trips. These rates help reduce paperwork for both employees and the finance department by eliminating the need for individual receipts for expense reimbursements.

Governments usually set standard per diem amounts by considering average hotel costs, living expenses, and travel regulations. These rates can change based on where the business trip is and sometimes where the company is located, especially in larger cities or business hubs.

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Are per diem rates mandatory?

Per diem rates aren’t mandatory for businesses. They can opt to follow per diem guidelines, have employees submit expenses, or decide which per diem rates work best for them.

For example, a company could use per diem rates for meals and incidental expenses but have its own corporate travel policy for flight costs and accommodation.

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

In the Netherlands, per diem rates are set by the Dutch government. Businesses can follow the same per diem guidelines the government sets for civil servants on business trips.

What expenses are covered by per diem rates in the Netherlands?

The following travel expenses can be claimed as long as certain conditions are met:

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?

The Dutch per diem guidelines do not cover flight costs.

Check out this guide for more information on travel allowances in the Netherlands

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

To qualify for the per diem rates on a domestic trip, the following conditions must be met:

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

Dutch per diem guidelines set out ‘subsistence allowances’ for employees on business trips.

It’s important to note that employees pay tax on a portion of their subsistence allowances. Additionally, if an employee makes frequent (almost weekly) business trips to the same place, they may be obligated to pay tax on the entire amount reimbursed for accommodation expenses.

The table below shows the 2024 subsistence rates, including tax-free amounts, taxable amounts, and the conditions for applying these rates.

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

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

Per diem rates for international travel include accommodation and incidental expenses, and vary depending on the destination country. A sample of these rates can be found in the table below.

Employees are also entitled to “other costs” for subsistence during international trips. These costs are broken down into the following components, expressed as a percentage of the total other costs related to the business trip destination:

Small expenses: 1.5% (for every hour the trip lasts)

Breakfast: 12%

Lunch: 20%

Dinner: 32%

However, to be eligible for the reimbursement of accommodation and additional costs, the business trip must last more than four hours. Employees will not be reimbursed for meals offered by the carrier as part of their ticket.

The table below is intended to illustrate a sample of the variations in maximum accommodation and other expense allowances based on different destination countries. Ranges within the table reflect variances in allowances based on the destination city.

You can find the full list of destination countries on the CAO Rijk website.

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

Portugal

164-184

92-101

Spain

133-241

91-125

Switzerland

208

150

Mileage allowances in the Netherlands

Businesses in the Netherlands can offer tax-free mileage allowances to reimburse their employees' travel costs. These include commuting in a private vehicle, driving a company car, and travelling by public transport.

There are several conditions for claiming transport and mileage rates:

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

The mileage rates for public transport deductions depend on the distance travelled between the employee's home and their work location and how many days they travel to their usual place of work.

The table below lists the public transport travel deductions for 2024 in the Netherlands.

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

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

Benefit your business with a better understanding of per diem rates in the Netherlands

Per diem rates can make managing business travel expenses easier, but it’s important — particularly in the Netherlands — to be aware of the potential tax implications.

For extra support, TravelPerk’s platform comes with a host of features and integrations that make managing business travel and expenses a breeze. Book a demo with TravelPerk so you can see how to save both time and money on business travel management.

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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?

Per diem rates in the Netherlands: a brief guide (2024)