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Per Diem Rates in Finland: A Guide for Business Travel (2026)

09 Sept 2024 · 4 MIN READ

Updated: April 2026

Reimbursing employees for business expenses can take many forms: from a travel allowance, a travel reimbursement, or per diem rates. However, per diem rates are one of the easiest and most straightforward options. Understanding per diem rates can also help you ensure that you stay tax-compliant and cover all of your employee’s travel expenses (not just the major ones). If you have employees in Finland, here’s how to calculate and use per diem rates for their business travel.

What are per diem rates?

“Per diem” means “per day,” so per diem rates are a daily allowance that employees ought to receive when they travel for work. In Finland, per diem rates are set by the Finnish Tax Administration and are tax-free. In addition, per diem allowances do not require employees to substantiate every expense with receipts or invoices. This reduces administrative work, while also making it easier to budget for business travel expenses. 
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How are per diem rates calculated in Finland?

In Finland, per diem rates are calculated based on the duration and destination of the trip. However, per diem rates do not vary based on where the employee is travelling within Finland, only for international destinations. 

What’s covered by per diem rates in Finland

Finnish per diems are meant to cover meal expenses and living expenses incurred by the employee during business travel. Per diems only apply when the employee is required to travel more than 15km away from their regular workplace, or their home. In addition, the workplace travelled to for business purposes must be more than 5 kms away from both the employee’s home and their regular workplace. 

What’s not covered by per diem rates in Finland

Per diems in Finland do not cover: 
  • travel expenses (such as airfare or train fares) 
  • accommodation expenses 
  • night travel 
  • allowances for driving a personal vehicle for work 
All of these are reimbursed separately under Finnish law. For travel expenses and accommodation expenses, employees should be reimbursed directly for the exact expense as provided on an invoice or receipt. For driving a personal vehicle for work, the maximum tax-free allowance is 57 cents per kilometre. For night travel allowances, see below. 
The easiest way to keep track of all your reimbursements and expenses for employee’s business travel is with business travel and expense management software. See how the right tools make managing business travel expenses easy!

What are per diem rates in Finland?

Per diem rates in Finland vary based on the duration of the trip. 
Trip duration
Maximum tax-exempt per diem
Less than 6 hours
No per diem paid
6 - 10 hours (partial per diem)
€25
More than 10 hours (full amount)
€53
In Finland, a “day of travel” constitutes a period of no more than 24 hours from when the employee sets out from their home on the business trip, to when they return home.  Several deductions or changes can also be made to the per diem rates, depending on what is included: 
Circumstance
Adjustment made
Per diem paid
If the travel time exceeds the last full day of travel by at least two hours.
Employer should pay an additional partial per diem
€25
If the travel time exceeds the last full day of travel by more than 6 hours
Employer should pay an additional full per diem
€53
If no per diem is paid, but your business travel prevents you from eating at your regular workplace
A tax-free meal allowance may be paid
€13.25
If the employee is provided with a free meal during a trip of less than 10 hours
the per diem is reduced by half
€12.50
If the employee is provided with two free meals during a day of travel where the trip lasts more than 10 hours
the per diem for that day of travel is reduced by half
€26.50

Accommodations and night travel

Accommodation for overnight or multi-day business travel should be reimbursed for actual expenses in addition to the per diems provided. The reimbursement is tax-free as long as it is accompanied by a receipt. In addition, a night travel allowance of €16 should be paid if: 
  • the employee is owed a per diem for a day of travel, and
  • the employer does not pay an accommodation allowance or arrange for free accommodation or a sleeping car berth, and
  • at least 4 hours during the day of travel are between the hours of 9:00PM and 7:00AM. 
If the employer chooses the temporary workplace and means of transport, it will be assessed on the actual means of transport used. The assessment of what is considered a temporary workplace is individual to each employee. 

Per diem rates for international business travel

For business travel outside of Finland, the maximum tax-free amounts depend on the destination of the trip. The employee shall be paid the following per diem for every day of travel (24-hour period) spent in a foreign country for business. If the international business trip lasts less than 10 hours, the employee should be paid based on the amounts and deductions applicable to domestic business trips. The following list highlights per diem rates for commonly-visited destinations. A full list can be found on the Finnish Tax Administration website . 
Country
Per diem
Albania
€83
Austria
€82
Belgium
€79
Canada
€85
Croatia
€71
Cyprus
€67
Denmark
€82
Estonia
€77
France
€80
Georgia
€49
Germany
€79
Greece
€70
Iceland
€95
Ireland
€80
Italy
€79
Luxembourg
€79
Macedonia
€66
Malta
€73
Montenegro
€68
Netherlands
€89
Norway
€72
Poland
€74
Romania
€70
Spain
€76
Sweden
€66
Switzerland
€96
Ukraine
€64
United Kingdom
€81
United States
€92

Deductions and adjustments

Similar to domestic travel, the employer may make the following per diem deductions or adjustments depending on the circumstances of the trip: 
Circumstance
Adjustment made
Per diem paid
If the travel time exceeds the last full day of travel after returning to Finland by at least two hours
Employer should pay an additional partial per diem
+ 50% of the per diem paid for the final day of travel
If the travel time exceeds the last full day of travel after returning to Finland by more than 10 hours
Employer should pay an additional full per diem
+ 100% of the per diem paid for the final day of travel
If the employee travels internationally but returns to Finland for the night and the trip lasts less than 10 hours
maximum per diem rate is reduced
€19
If the employee is provided with two free meals during a day of travel
the per diem for that day of travel is reduced by half
reduce by 50%

FAQs on Finland Per Diem Rates

Make business travel management easy with Perk

In Finland, per diems don’t cover everything, which means there are plenty of travel expenses to keep track of. This means tracking expenses and receipts, managing employee travel, calculating reimbursements for various categories, and determining the appropriate rates can all become messy. This requires a lot of administrative time and energy from employees. A great business travel management platform, like Perk, allows you to keep everything in one place. We provide third-party integrations that allow you to keep everything streamlined and organised. Finally, book, manage, track, and reimburse travel expenses effortlessly. 
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