Travel Expense Rates - Country Overview
This is an overview of the flat-rate amounts for extra catering expenses and overnight accommodation in Germany (Sec. 9 (4a) sentence 3 of the EStG, R 9.6 of the LStR [Wage Tax Guidelines of] 2015) and in foreign countries in accordance with the letter of the BMF of 19 Dec. 2014 IV C 5 - S 2353/08/10006 :005.
| Country | Absence of at least 24 hours per calendar day | Arrival and departure day and for absences of more than eight hours per calendar day | Flat rate for accommodation |
|---|---|---|---|
| DOMESTIC COUNTRY | |||
| Germany | € 24,00 | € 12,00 | € 20,00*** |
| FOREIGN COUNTRIES | |||
| Afghanistan | € 30,00 | € 20,00 | € 95,00 |
| Egypt | € 40,00 | € 27,00 | € 113,00 |
| Ethiopia | € 27,00 | € 18,00 | € 186,00 |
| Equatorial Guinea | € 50,00 | € 33,00 | € 226,00 |
| Albania | € 23,00 | € 16,00 | € 110,00 |
| Algeria | € 39,00 | € 26,00 | € 190,00 |
| Andorra | € 32,00 | € 21,00 | € 82,00 |
| Angola | € 77,00 | € 52,00 | € 265,00 |
| Antigua and Barbuda | € 53,00 | € 36,00 | € 117,00 |
| Argentina | € 34,00 | € 23,00 | € 144,00 |
| Armenia | € 23,00 | € 16,00 | € 90,00 |
| Azerbaijan | € 40,00 | € 27,00 | € 120,00 |
| Australia | |||
| - Canberra | € 58,00 | € 39,00 | € 158,00 |
| - Sydney | € 59,00 | € 40,00 | € 186,00 |
| - others | € 56,00 | € 37,00 | € 133,00 |
| Bahrain | € 36,00 | € 24,00 | € 70,00 |
| Bangladesh | € 30,00 | € 20,00 | € 75,00 |
| Barbados | € 58,00 | € 39,00 | € 179,00 |
| Belgium | € 41,00 | € 28,00 | € 134,00 |
| Benin | € 40,00 | € 27,00 | € 101,00 |
| Bolivia | € 24,00 | € 16,00 | € 70,00 |
| Bosnia Herzegovina | € 18,00 | € 12,00 | € 73,00 |
| Botswana | € 33,00 | € 22,00 | € 105,00 |
| Brazil | |||
| - Brasilia | € 53,00 | € 36,00 | € 160,00 |
| - Rio de Janeiro | € 47,00 | € 32,00 | € 145,00 |
| - Sao Paulo | € 53,00 | € 36,00 | € 120,00 |
| - others | € 54,00 | € 36,00 | € 110,00 |
| Brunei | € 48,00 | € 32,00 | € 106,00 |
| Bulgaria | € 22,00 | € 15,00 | € 72,00 |
| Burkina Faso | € 44,00 | € 29,00 | € 84,00 |
| Burundi | € 47,00 | € 32,00 | € 98,00 |
| Chile | € 40,00 | € 27,00 | € 130,00 |
| China | |||
| - Chengdu | € 32,00 | € 21,00 | € 85,00 |
| - Hongkong | € 62,00 | € 41,00 | € 170,00 |
| - Beijing | € 39,00 | € 26,00 | € 115,00 |
| - Shanghai | € 42,00 | € 28,00 | € 140,00 |
| - others | € 33,00 | € 22,00 | € 80,00 |
| Costa Rica | € 36,00 | € 24,00 | € 94,00 |
| Côte d´Ivoire | € 51,00 | € 34,00 | € 146,00 |
| Denmark | € 60,00 | € 40,00 | € 150,00 |
| Dominica | € 40,00 | € 27,00 | € 94,00 |
| Dominican Republic | € 40,00 | € 27,00 | € 71,00 |
| Djibouti | € 48,00 | € 32,00 | € 160,00 |
| Ecuador | € 39,00 | € 26,00 | € 55,00 |
| El Salvador | € 46,00 | € 31,00 | € 75,00 |
| Eritrea | € 30,00 | € 20,00 | € 58,00 |
| Estonia | € 27,00 | € 18,00 | € 71,00 |
| Fiji | € 32,00 | € 21,00 | € 57,00 |
| Finland | € 39,00 | € 26,00 | € 136,00 |
| France | |||
| - Paris1 | € 58,00 | € 39,00 | € 135,00 |
| - Strasbourg | € 48,00 | € 32,00 | € 89,00 |
| - Lyon | € 53,00 | € 36,00 | € 83,00 |
| - Marseille | € 51,00 | € 34,00 | € 86,00 |
| - others | € 44,00 | € 29,00 | € 81,00 |
| Gabon | € 62,00 | € 41,00 | € 278,00 |
| Gambia | € 18,00 | € 12,00 | € 70,00 |
| Georgia | € 30,00 | € 20,00 | € 80,00 |
| Ghana | € 46,00 | € 31,00 | € 174,00 |
| Grenada | € 51,00 | € 34,00 | € 121,00 |
| Greece | € 90,00 | ||
| - Athens | € 57,00 | € 38,00 | € 125,00 |
| - others | € 42,00 | € 28,00 | € 132,00 |
| Guatemala | € 28,00 | € 28,00 | € 96,00 |
| Guinea | € 38,00 | € 25,00 | € 110,00 |
| Guinea-Bissau | € 30,00 | € 20,00 | € 60,00 |
| Guyana | € 41,00 | € 28,00 | € 81,00 |
| Haiti | € 50,00 | € 33,00 | € 111,00 |
| Honduras | € 44,00 | € 29,00 | € 104,00 |
| India | |||
| - Chennai | € 30,00 | € 20,00 | € 135,00 |
| - Kolkata | € 33,00 | € 22,00 | € 120,00 |
| - Mumbai | € 35,00 | € 24,00 | € 150,00 |
| - New Delhi | € 35,00 | € 24,00 | € 130,00 |
| - others | € 30,00 | € 20,00 | € 120,00 |
| Indonesia | € 38,00 | € 25,00 | € 130,00 |
| Iran | € 28,00 | € 19,00 | € 84,00 |
| Ireland | € 42,00 | € 28,00 | € 90,00 |
| Iceland | € 47,00 | € 32,00 | € 108,00 |
| Israel | € 59,00 | € 40,00 | € 175,00 |
| Italy | |||
| - Milano | € 39,00 | € 26,00 | € 156,00 |
| - Rome | € 52,00 | € 35,00 | € 160,00 |
| - others | € 34,00 | € 23,00 | € 126,00 |
| Jamaica | € 54,00 | € 36,00 | € 135,00 |
| Japan | |||
| - Tokyo | € 51,00 | € 34,00 | € 130,00 |
| - others | € 51,00 | € 34,00 | € 90,00 |
| Yemen | € 24,00 | € 16,00 | € 95,00 |
| Jordan | € 36,00 | € 24,00 | € 85,00 |
| Cambodia | € 36,00 | € 24,00 | € 85,00 |
| Cameroon | € 40,00 | € 27,00 | € 130,00 |
| Canada | |||
| - Ottawa | € 36,00 | € 24,00 | € 105,00 |
| - Toronto | € 41,00 | € 28,00 | € 135,00 |
| - Vancouver | € 36,00 | € 24,00 | € 125,00 |
| - others | € 36,00 | € 24,00 | € 100,00 |
| Cape Verde | € 30,00 | € 20,00 | € 55,00 |
| Kazakhstan | € 39,00 | € 26,00 | € 109,00 |
| Qatar | € 56,00 | € 37,00 | € 170,00 |
| Kenya | € 35,00 | € 24,00 | € 135,00 |
| Kyrgyzstan | € 29,00 | € 20,00 | € 91,00 |
| Columbia | € 41,00 | € 28,00 | € 126,00 |
| Congo, Republic | € 57,00 | € 38,00 | € 113,00 |
| Congo, Democratic People’s Republic | € 60,00 | € 40,00 | € 155,00 |
| Korea, Democratic People’s Republic | € 39,00 | € 26,00 | € 132,00 |
| Korea, Republic | € 66,00 | € 44,00 | € 180,00 |
| Kosovo | € 26,00 | € 17,00 | € 65,00 |
| Croatia | € 28,00 | € 19,00 | € 75,00 |
| Cuba | € 50,00 | € 33,00 | € 85,00 |
| Kuwait | € 42,00 | € 28,00 | € 130,00 |
| Laos | € 33,00 | € 22,00 | € 67,00 |
| Lesotho | € 24,00 | € 16,00 | € 70,00 |
| Latvia | € 30,00 | € 20,00 | € 80,00 |
| Lebanon | € 44,00 | € 29,00 | € 120,00 |
| Libya | € 45,00 | € 30,00 | € 100,00 |
| Liechtenstein | € 47,00 | € 32,00 | € 82,00 |
| Lithuania | € 24,00 | € 16,00 | € 68,00 |
| Luxembourg | € 47,00 | € 32,00 | € 102,00 |
| Madagascar | € 38,00 | € 24,00 | € 83,00 |
| Malawi | € 39,00 | € 26,00 | € 110,00 |
| Malaysia | € 36,00 | € 24,00 | € 100,00 |
| Maldives | € 38,00 | € 25,00 | € 93,00 |
| Mali | € 41,00 | € 28,00 | € 122,00 |
| Malta | € 45,00 | € 30,00 | € 112,00 |
| Morocco | € 42,00 | € 28,00 | € 105,00 |
| Marshall Islands | € 63,00 | € 42,00 | € 70,00 |
| Mauretania | € 48,00 | € 32,00 | € 89,00 |
| Mauritius | € 48,00 | € 32,00 | € 140,00 |
| Macedonia | € 24,00 | € 16,00 | € 95,00 |
| Mexico | € 41,00 | € 28,00 | € 141,00 |
| Micronesia | € 56,00 | € 37,00 | € 74,00 |
| Moldavia, Republic | € 18,00 | € 12,00 | € 100,00 |
| Monaco | € 41,00 | € 28,00 | € 52,00 |
| Mongolia | € 29,00 | € 20,00 | € 84,00 |
| Montenegro | € 29,00 | € 20,00 | € 95,00 |
| Mozambique | € 42,00 | € 28,00 | € 147,00 |
| Myanmar | € 46,00 | € 3,00 | € 45,00 |
| Namibia | € 23,00 | € 16,00 | € 77,00 |
| Nepal | € 28,00 | € 19,00 | € 86,00 |
| New Zealand | € 47,00 | € 32,00 | € 98,00 |
| Nicaragua | € 30,00 | € 20,00 | € 100,00 |
| Netherlands | € 46,00 | € 31,00 | € 119,00 |
| Niger | € 36,00 | € 24,00 | € 70,00 |
| Nigeria | € 63,00 | € 42,00 | € 255,00 |
| Norway | € 64,00 | € 43,00 | € 182,00 |
| Austria | € 36,00 | € 24,00 | € 104,00 |
| Oman | € 48,00 | € 32,00 | € 120,00 |
| Pakistan | |||
| - Islamabad | € 30,00 | € 20,00 | € 165,00 |
| - others | € 27,00 | € 18,00 | € 68,00 |
| Palau | € 51,00 | € 34,00 | € 166,00 |
| Panama | € 34,00 | € 23,00 | € 101,00 |
| Papua New Guinea | € 36,00 | € 24,00 | € 90,00 |
| Paraguay | € 36,00 | € 24,00 | € 61,00 |
| Peru | € 30,00 | € 20,00 | € 93,00 |
| Philippines | € 30,00 | € 20,00 | € 107,00 |
| Poland | |||
| - Breslau | € 33,00 | € 22,00 | € 92,00 |
| - Gdansk | € 29,00 | € 20,00 | € 77,00 |
| - Krakow | € 28,00 | € 19,00 | € 88,00 |
| - Warsaw | € 30,00 | € 20,00 | € 105,00 |
| - others | € 24,00 | € 16,00 | € 50,00 |
| Portugal | € 36,00 | € 24,00 | € 92,00 |
| Rwanda | € 36,00 | € 24,00 | € 135,00 |
| Romania | |||
| - Bucharest | € 26,00 | € 17,00 | € 100,00 |
| - others | € 27,00 | € 18,00 | € 80,00 |
| Russian Federation | |||
| - Moscow | € 30,00 | € 20,00 | € 118,00 |
| - St. Petersburg | € 24,00 | € 16,00 | € 104,00 |
| - others | € 21,00 | € 14,00 | € 78,00 |
| Zambia | € 36,00 | € 24,00 | € 95,00 |
| Samoa | € 29,00 | € 20,00 | € 57,00 |
| Sao Tomé & Principe | € 42,00 | € 28,00 | € 75,00 |
| San Marino | € 41,00 | € 28,00 | € 77,00 |
| Saudi-Arabia | |||
| - Jidda | € 48,00 | € 32,00 | € 80,00 |
| - Riyadh | € 48,00 | € 32,00 | € 95,00 |
| - others | € 47,00 | € 32,00 | € 80,00 |
| Sweden | € 72,00 | € 48,00 | € 165,00 |
| Switzerland | |||
| - Geneva | € 62,00 | € 41,00 | € 174,00 |
| - others | € 48,00 | € 32,00 | € 139,00 |
| Senegal | € 47,00 | € 32,00 | € 125,00 |
| Serbia | € 30,00 | € 20,00 | € 90,00 |
| Sierra Leone | € 39,00 | € 26,00 | € 82,00 |
| Zimbabwe | € 45,00 | € 30,00 | € 103,00 |
| Singapore | € 53,00 | € 36,00 | € 188,00 |
| Slovak Republic | € 24,00 | € 16,00 | € 130,00 |
| Slovenia | € 30,00 | € 20,00 | € 95,00 |
| Spain | |||
| - Barcelona | € 32,00 | € 21,00 | € 118,00 |
| - Canary Islands | € 32,00 | € 21,00 | € 98,00 |
| - Madrid | € 41,00 | € 28,00 | € 113,00 |
| - Palma de Mallorca | € 32,00 | € 21,00 | € 110,00 |
| - others | € 29,00 | € 20,00 | € 88,00 |
| Sri Lanka | € 40,00 | € 27,00 | € 118,00 |
| St. Kitts and Nevis | € 45,00 | € 30,00 | € 99,00 |
| St. Lucia | € 54,00 | € 36,00 | € 129,00 |
| Saint Vincent and the Grenadines | € 52,00 | € 35,00 | € 121,00 |
| Sudan | € 35,00 | € 24,00 | € 115,00 |
| South Africa | |||
| - Cape Town | € 38,00 | € 25,00 | € 94,00 |
| - others | € 36,00 | € 24,00 | € 72,00 |
| South Sudan | € 53,00 | € 36,00 | € 114,00 |
| Suriname | € 30,00 | € 20,00 | € 108,00 |
| Syria | € 38,00 | € 25,00 | € 140,00 |
| Tadzhikistan | € 26,00 | € 17,00 | € 67,00 |
| Taiwan | € 39,00 | € 26,00 | € 110,00 |
| Tanzania | € 40,00 | € 27,00 | € 141,00 |
| Thailand | € 32,00 | € 21,00 | € 120,00 |
| Togo | € 35,00 | € 24,00 | € 108,00 |
| Tonga | € 32,00 | € 21,00 | € 36,00 |
| Trinidad & Tobago | € 54,00 | € 36,00 | € 164,00 |
| Chad | € 47,00 | € 32,00 | € 151,00 |
| Czech Republic | € 24,00 | € 16,00 | € 97,00 |
| Turkey | |||
| - Istanbul | € 35,00 | € 24,00 | € 92,00 |
| - Izmir | € 42,00 | € 28,00 | € 80,00 |
| - others | € 40,00 | € 27,00 | € 78,00 |
| Tunisia | € 33,00 | € 22,00 | € 180,00 |
| Turkmenistan | € 33,00 | € 22,00 | € 108,00 |
| Uganda | € 35,00 | € 24,00 | € 128,00 |
| Ukraine | € 36,00 | € 24,00 | € 85,00 |
| Hungary | € 30,00 | € 20,00 | € 75,00 |
| Uruguay | € 44,00 | € 29,00 | € 109,00 |
| Uzbekistan | € 34,00 | € 23,00 | € 123,00 |
| Vatican City | € 52,00 | € 35,00 | € 160,00 |
| Venezuela | € 48,00 | € 32,00 | € 207,00 |
| United Arab Emirates | € 45,00 | € 30,00 | € 155,00 |
| United States of America | |||
| - Atlanta | € 57,00 | € 38,00 | € 122,00 |
| - Boston | € 48,00 | € 32,00 | € 206,00 |
| - Chicago | € 48,00 | € 32,00 | € 130,00 |
| - Houston | € 57,00 | € 38,00 | € 136,00 |
| - Los Angeles | € 48 € | € 32,00 | € 153,00 |
| - Miami | € 57,00 | € 38,00 | € 102,00 |
| - New York City | € 48,00 | € 32,00 | € 215,00 |
| - San Francisco | € 48,00 | € 32,00 | € 110,00 |
| - Washington D.C. | € 57,00 | € 38,00 | € 205,00 |
| - others | € 48,00 | € 32,00 | € 102,00 |
| United Kingdom of Great Britain and Northern Ireland | |||
| - London | € 57,00 | € 38,00 | € 160,00 |
| - others | € 42,00 | € 28,00 | € 119,00 |
| Vietnam | € 38,00 | € 25,00 | € 86,00 |
| Belarus | € 27,00 | € 18,00 | € 109,00 |
| Central African Republic | € 29,00 | € 20,00 | € 52,00 |
| Cypress | € 39,00 | € 26,00 | € 90,00 |
The flat rate amounts for accommodation costs are applicable exclusively in case of reimbursement of such expenses by employer (R 9.7 (3) of the LStR and margin no. 123 of the letter of the BMF of 24 October 2014 BStBl [Federal Tax Gazette] I page 1412). The actual costs for overnight stays are decisive for the deduction of income-related expenses (R 9.7 (2) of the LStR and margin no. 112 of the letter of the BMF of 24 October 2014, BStBl I p. 1412); that applies, mutatis mutandis, to the deduction of operating expenses (R 4.12 (2) and 3 of the EStR).
Version as of: 01 January 2015
No warranty is given for the full correctness of the information presented, despite a careful arrangement of all data. Please do not hesitate to contact us for a personal discussion if you have special questions regarding one of the topics.
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