Do you need to keep receipts for per diem rates in Greece?

Per diem rates are required to be paid by labour laws in Greece, so employees do not need receipts to substantiate their expenses. Employers may also choose to reimburse employees directly for travel expenses, in which case, receipts or invoices should be provided to document expenses.

Are per diem payments taxed in Greece?

Per diem allowances in Greece are considered part of the employee’s base income. This means that the per diem payments are added to the employee’s annual remuneration and taxed according to standard Greek tax rates. If the employer is reimbursing the employee for documented travel expenses, such as accommodation, food, and travel expenses substantiated by a receipt or invoice, these reimbursements do not count toward the employee’s taxable income.

How are per diem rates paid in Greece?

In Greece, per diem rates are paid after the trip was taken, depending on the length of the trip (in days). These allowances are paid within the standard monthly remuneration for the employee.

Do you need to keep receipts for per diem rates in Greece?

Per diem rates are required to be paid by labour laws in Greece, so employees do not need receipts to substantiate their expenses. Employers may also choose to reimburse employees directly for travel expenses, in which case, receipts or invoices should be provided to document expenses.

Are per diem payments taxed in Greece?

Per diem allowances in Greece are considered part of the employee’s base income. This means that the per diem payments are added to the employee’s annual remuneration and taxed according to standard Greek tax rates. If the employer is reimbursing the employee for documented travel expenses, such as accommodation, food, and travel expenses substantiated by a receipt or invoice, these reimbursements do not count toward the employee’s taxable income.

How are per diem rates paid in Greece?

In Greece, per diem rates are paid after the trip was taken, depending on the length of the trip (in days). These allowances are paid within the standard monthly remuneration for the employee.

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

10 Sept 2024 · 3 MIN READ

Updated: April 2026

When employees travel for business, the easiest way to reimburse them for travel expenses is with a per diem rate. Understanding per diem rates for Greek employees doesn’t just make expense reporting and business travel easier — it’s actually the law! Per diem rates are required for employees staying overnight in another location.

What are per diem rates?

Per diem meaning “per day” refers to a daily allowance given to employees to cover basic expenses, such as food and incidentals, during business travel. In some cases, per diem rates may cover accommodation or local transport as well. These lump sum payments are intended to cover expenses of business travel without requiring your employees to track and report every expense. This requires much less administrative work from your entire team, from travelling employees to finance teams.

How are per diem rates calculated in Greece?

For Greek employees, per diem rates are simple. Instead of being calculated based on trip duration or city, all employers must provide a per diem allowance based on the minimum daily wage in Greece. Per diem must be paid any time the employee stays overnight on business travel.

What’s covered by per diem rates in Greece

Per diem rates in Greece may cover:

food (meals and drinks)
accommodation at the place of travel
local transportation
incidentals

Per diem rates are not intended to cover travel to and from the destination.

Find the best options for free travel management software to book, manage, and expense employee travel.

What are per diem rates in Greece?

Per diem rates in Greece are set by the Labour Law Code. For every night an employee is away from home, they must be paid a per diem of at least:

one day of the minimum daily wage (€37.07 per day), or
1/25th of the minimum monthly wage for salaried workers (€33.2 per day)

This rule does not change based on:

the employee’s individual wage
the city or country of destination
the duration of the business trip day

These rates can be adjusted depending on what is covered.

Incurred expenses

Adjustment

Per Diem Allowance

If the employer provides food and accommodation…

provide only ¼ of the daily allowance

€9.83

If food is provided, but not accommodation…

provide ½ of the daily allowance

€19.65

If accommodation is provided, but not food…

provide ⅘ of the daily allowance

€29.48

Per diem rates for international business travel

Greek employment law doesn’t set specific rates for individual countries. Instead, the Greek per diem law for domestic travel still applies. Of course, employers may choose to pay more than the minimum, especially for international travel . In this case, the per diem rates set by the EU can serve as a helpful guide for employers:

Country

EU-Set Per Diem Rate

Albania

€151

Austria

€232

Belgium

€242

Bosnia and Herzegovina

€155

Croatia

€181

Cyprus

€213

Denmark

€287

Estonia

€190

Finland

€263

France

€272

Georgia

€214

Germany

€219

Hungary

€172

Iceland

€279

Israel

€297

Italy

€215

Malta

€233

Macedonia

€145

Montenegro

€158

Morocco

€204

Netherlands

€239

Norway

€229

Poland

€173

Portugal

€196

Slovenia

€201

Spain

€209

Sweden

€279

Switzerland

€262

United Kingdom

€280

United States

€350

The full list can be consulted from the EU’s current per diem rates .

FAQs on Greece Per Diem Rates

: Per diem rates are required to be paid by labour laws in Greece, so employees do not need receipts to substantiate their expenses. Employers may also choose to reimburse employees directly for travel expenses, in which case, receipts or invoices should be provided to document expenses.
: Per diem allowances in Greece are considered part of the employee’s base income. This means that the per diem payments are added to the employee’s annual remuneration and taxed according to standard Greek tax rates.If the employer is reimbursing the employee for documented travel expenses, such as accommodation, food, and travel expenses substantiated by a receipt or invoice, these reimbursements do not count toward the employee’s taxable income.
: In Greece, per diem rates are paid after the trip was taken, depending on the length of the trip (in days). These allowances are paid within the standard monthly remuneration for the employee.

Making business travel management easy

Per diem rates can make travel expense management much easier. There aren’t any receipts to track, no varying expenses to manage. Instead, there’s a single, fixed allowance that you can budget for and allocate. However, there are still many other travel logistics to manage, such as booking accommodations, managing travel itineraries for employees, planning flight or rail trips, and more. For these, a travel management tool like Perk helps your team plan, book, and manage employees’ travel with ease. Plus, our integrations with third-party expense management providers allow you to easily connect and track business travel expenses.

Book, organise and control your business travel, all in one place.

What are per diem rates?

How are per diem rates calculated in Greece?

What’s covered by per diem rates in Greece

Per diem rates in Greece may cover:

food (meals and drinks)
accommodation at the place of travel
local transportation
incidentals

Per diem rates are not intended to cover travel to and from the destination.

Find the best options for free travel management software to book, manage, and expense employee travel.

What are per diem rates in Greece?

Per diem rates in Greece are set by the Labour Law Code. For every night an employee is away from home, they must be paid a per diem of at least:

one day of the minimum daily wage (€37.07 per day), or
1/25th of the minimum monthly wage for salaried workers (€33.2 per day)

This rule does not change based on:

the employee’s individual wage
the city or country of destination
the duration of the business trip day

These rates can be adjusted depending on what is covered.

Incurred expenses

Adjustment

Per Diem Allowance

If the employer provides food and accommodation…

provide only ¼ of the daily allowance

€9.83

If food is provided, but not accommodation…

provide ½ of the daily allowance

€19.65

If accommodation is provided, but not food…

provide ⅘ of the daily allowance

€29.48

Per diem rates for international business travel

Country

EU-Set Per Diem Rate

Albania

€151

Austria

€232

Belgium

€242

Bosnia and Herzegovina

€155

Croatia

€181

Cyprus

€213

Denmark

€287

Estonia

€190

Finland

€263

France

€272

Georgia

€214

Germany

€219

Hungary

€172

Iceland

€279

Israel

€297

Italy

€215

Malta

€233

Macedonia

€145

Montenegro

€158

Morocco

€204

Netherlands

€239

Norway

€229

Poland

€173

Portugal

€196

Slovenia

€201

Spain

€209

Sweden

€279

Switzerland

€262

United Kingdom

€280

United States

€350

The full list can be consulted from the EU’s current per diem rates .

FAQs on Greece Per Diem Rates

: Per diem rates are required to be paid by labour laws in Greece, so employees do not need receipts to substantiate their expenses. Employers may also choose to reimburse employees directly for travel expenses, in which case, receipts or invoices should be provided to document expenses.
: Per diem allowances in Greece are considered part of the employee’s base income. This means that the per diem payments are added to the employee’s annual remuneration and taxed according to standard Greek tax rates.If the employer is reimbursing the employee for documented travel expenses, such as accommodation, food, and travel expenses substantiated by a receipt or invoice, these reimbursements do not count toward the employee’s taxable income.
: In Greece, per diem rates are paid after the trip was taken, depending on the length of the trip (in days). These allowances are paid within the standard monthly remuneration for the employee.

Making business travel management easy

Book, organise and control your business travel, all in one place.

Make business travel and spend simpler

See our platform in action . Perk brings travel, expenses, invoices, and card payments into one intelligent platform, helping companies stay in control while giving employees more time back for real work.

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