EU Per Diem Rates Guide 2026: Business Travel Allowances by Country

What Per Diem Rates Are and Why They Matter

Per diem rates are flat-rate daily allowances that cover subsistence costs (meals, incidental expenses) during business travel, replacing the need to collect and submit individual receipts for food and minor expenses within the limit. They're set by each EU member state's tax authority and updated periodically to reflect cost of living changes.

For freelancers, per diem rates offer significant administrative simplification. Instead of photographing every coffee receipt and restaurant bill during a three-day client visit, you apply the relevant daily rate and document only your travel dates, destinations, and business purpose. The total claimable is typically your daily rate multiplied by the qualifying travel days.

How Qualifying Travel Days Are Calculated

Most EU countries use an hours-of-absence approach. In Germany, for example, a day qualifies at different rates depending on total absence: over 8 hours (€14), the full day (€28), and overnight with meals (up to €28 plus overnight rate). The first and last days of a multi-day trip are often counted at a reduced rate to reflect partial-day travel.

Keep your time tracking records synchronized with your travel logs. Your time tracker showing client meetings from 9am-5pm in Berlin, with your train departure from Hamburg at 7am and return at 9pm, provides the documentation framework needed to claim a full-day per diem for that date.

Domestic vs. International Per Diems

Per diem rates typically differ between domestic travel (travel within your home country) and international travel (travel abroad). International per diems are generally higher, reflecting the elevated cost of meals and accommodation in foreign cities. The EU publishes a common reference table for international per diems applicable to civil servants, which many member states adapt for their own self-employed regulations.

For cross-border EU work — a Dutch freelancer visiting a client in Paris — you'd typically apply your home country's international per diem rate for France for qualifying days spent there. Verify this treatment with your accountant, as the rules have nuances.

What Per Diems Do and Don't Cover

Per diems cover subsistence: meals, beverages, and minor incidental costs. They do not cover accommodation (claimed separately with receipts), transport (flights, trains, taxis claimed separately), or business-specific costs like conference fees or client entertainment above the personal meal element. Keep accommodation and transport receipts regardless of whether you use per diem rates for subsistence.

If actual meal costs exceed the per diem rate on a particular day — a client dinner at a premium restaurant — you may be able to claim the actual cost instead, subject to your country's entertainment deduction rules (typically 50-75% deductible).

Documenting Per Diem Claims Properly

For each per diem claim, maintain a travel log that includes departure and return dates and times, destination city and country, business purpose of the trip, and the client or project the travel relates to. These logs, combined with your invoice records showing work billed to the client during that period, create a complete audit trail that supports every claim.