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

09 Sept 2024 · 4 MIN READ

Updated: April 2026

Although there are many ways to reimburse employees for business travel expenses, per diem rates are one of the easiest. When your employees travel throughout Poland, per diem rates give you an easy way to make sure their travel expenses, food, and incidentals are covered, tax-free. Here’s how per diem rates work for Polish employees. 

What are per diem rates?

Per diem rates (meaning “per day”) are a fixed, daily allowance provided to employees to cover expenses for business travel. The benefit of a lump sum allowance is that employees do not have to track and report every expense for reimbursement. This reduces administrative work for your entire team — travelling employees, management, and financial staff.  

How are per diem rates calculated in Poland?

In Poland, per diem rates are set by the Ordinance of the Minister of Labour and Social Policy . Per diem rates are calculated based on the length of the trip. Additional allowances may be given for accommodations if the employee stays overnight, and deductions from the allowance may be taken if the employee is provided with free meals. 

What’s covered by per diem rates in Poland

Per diem rates in Poland can be used to cover: 
  • meals and drinks
  • local transport
  • accommodations 
  • incidentals 
In the case that any of these is not needed by the employee, reimbursed separately, or provided at no cost to the employee, the per diem rate is reduced accordingly. Per diem rates do not cover regional or international transport, such as flights, rail tickets, or ferries to the final destination. Business travel must be booked and reimbursed or covered separately. 
If you need to book air travel for your employees, read our guide to the best ways to book business class flights . 

What are per diem rates in Poland?

Per diem in Poland doesn’t vary based on city — only based on time and what is being covered. For trips that last less than 24 hours, rates are calculated based on the single day allowances. For multi-day trips, employees should receive a full-day allowance for each full day away, and a partial allowance for incomplete travel days. Single-day business trip:
Duration of the trip
Per diem amount
Less than 8 hours
No allowance
Between 8-12 hours
PLN 30 (EUR 6,90)
More than 12 hours
PLN 60 (EUR 13,80)
Multiple-day business trip:
Duration of the trip
Per diem amount
Less than 8 hours (partial allowance)
PLN 30 (EUR 6,90)
More than 8 hours (full allowance)
PLN 60 (EUR 13,80)

Adjustments

These per diem rates may be adjusted depending on the employee situation and what business expenses are being covered. If the employee is provided with meals free of charge, the allowances above are reduced by the following amounts: 
  • Breakfast: reduce by 25% 
  • Lunch: reduce by 50% 
  • Dinner: reduce by 25% 
The per diem rates may also be increased depending on the following situations: 
Incurred expenses
Adjustment
Added Per Diem Allowance
Added Per Diem Allowance (EUR)
If the employee stays overnight and provides a hotel receipt…
increase allowance by 20x the per diem rate
PLN 1,200
€276,00
If the employee stays overnight and does not provide a hotel receipt…
increase the allowance by 150% of the daily rate
PLN 90
€20,70
If the employee uses local transport during their trip…
increase the daily allowance by 20% of the per diem rate
PLN 12
€2,76

Per diem rates for international business travel

Per diem rates for international travel from Poland vary based on length of the trip and destination countries. Each country has a set per diem amount, which is then adjusted based on the length of the trip. Allowances can be calculated as follows:
Single-day international business trip
Duration of the trip
Per diem amount
Less than 8 hours
⅓ of the per diem allowance
Between 8-12 hours
50% of the allowance
More than 12 hours
Full allowance
Multiple-day international business trip
Duration of the trip
Per diem amount
Less than 8 hours
⅓ of the per diem allowance
Between 8-12 hours
50% of the allowance
More than 12 hours
Full allowance
For example, let’s say an employee departs Poland on Tuesday at 3PM for Switzerland. They stay in Switzerland until Thursday, and fly home Thursday evening. They arrive back in Poland at 5PM. Their allowance would be calculated as follows: 
  • Tuesday, 3PM - 11:59PM: 9 hours, 50% of daily allowance (PLN 30 or EUR 6,90) 
  • Wednesday, 12AM - 11:59PM: 24 hours, full allowance (PLN 60 or EUR 13,80) 
  • Thursday, 12AM - 5PM: 18 hours, full allowance (PLN 60 or EUR 13,80) 
This employee would also be eligible for an overnight supplement of up to PLN 220 (EUR 50,87) per night. If the employee is provided with meals free of charge during an international trip, the allowances above are reduced by the following amounts: 
  • Breakfast: reduce by 15% 
  • Lunch: reduce by 30% 
  • Dinner: reduce by 30% 
The per diem rates may also be increased depending on the following situations: 
Incurred expenses
Adjustment
If the employee stays overnight and provides a hotel receipt…
reimburse the employee for the actual accommodation cost, up to the maximum “overnight supplement” cost in the table below.
If the employee stays overnight and does not provide a hotel receipt…
increase the per diem rate by 25% of the “overnight supplement” limit.
If the employee uses local transport during their trip…
increase the daily allowance by 10% per day.
If the employee needs to pay for transport between railway stations, bus stations, airports or seaports…
provide a supplement of one additional per diem rate.

Per diem rate list by country (2026)

Here are the per diem rates for some of the most popular business travel destinations from Poland: 
Country
Per diem amount
Maximum overnight supplement
Austria
€57
€150
Belgium
€55
€200
Croatia
€42
€125
Cyprus
€43
€125
Czech Republic
€45
€140
Denmark
446 DKK
1430 DKK
Finland
€53
€180
France
€55
€200
Estonia
€45
€110
Greece
€50
€160
Georgia
€48
€160
Iceland
€56
€160
Italy
€53
€192
Norway
496 NOK
1650 NOK
Spain
€50
€200
The Netherlands
€50
€150
Canada
$95 CAD
$190 CAD
Germany
€49
€170
New Zealand
$62 NZD
$190 NZD
Japan
¥7532
¥22000
Portugal
€49
€150
Slovenia
€45
€143
Sweden
510 SEK
2000 SEK
Turkey
$53 USD
$185 USD
United States of America
$59 USD
$200 USD
Ukraine
€41
€180
Switzerland
92 CHF
230 CHF
United Kingdom
£45
£220
For a full list of countries and per diem amounts, see the Ordinance of the Minister of Labour and Social Policy . 

FAQs on Poland Per Diem Rates

Making travel reimbursements easier

Per diem rates make reimbursing employees for travel more consistent and efficient. Instead of collecting and saving receipts, managing reimbursement forms, and tracking every minor expense, per diem rates allow you to fairly reimburse employees for travel expenses without the administrative burden. For travel expenses and plans that don’t fall under per diem allowances, a travel booking and management platform like Perk can help eliminate time-consuming administrative work. Take a look at our list of the best travel and expense management software to get started. Or, skip the complicated comparisons and opt for an all-in-one platform that saves you time and money. 
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