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Per diem rates in the Netherlands: a brief guide (updated for 2026)

09 Sept 2024 · 6
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Per diem rates in the Netherlands: a brief guide (updated for 2026)
Written by
Nick Roberts
Nick RobertsGrowth Marketing Director
Updated: February 2026
Per diem rates in the Netherlands can take a while to get to grips with, and you probably have questions about how and when they can be applied, how they affect employees’ personal income tax, and any potential exemptions. 
Understanding per diem rates can help you manage travel expenses effectively, and we’re here to break down the guidelines step-by-step. 

What are per diem rates for business travel?

Per diem rates for business travel are daily allowances that cover accommodation, meals, and other travel expenses for employees on business trips. These rates help reduce paperwork for both employees and the finance department by eliminating the need for individual receipts for expense reimbursements.
Governments usually set standard per diem amounts by considering average hotel costs, living expenses, and travel regulations. These rates can change based on where the business trip is and sometimes where the company is located, especially in larger cities or business hubs.
Ready to get your business travel expenses in order?
Explore our useful guide to setting up a business travel budget

Are per diem rates mandatory?

Per diem rates aren’t mandatory for businesses. They can opt to follow per diem guidelines, have employees submit expenses, or decide which per diem rates work best for them. 
For example, a company could use per diem rates for meals and incidental expenses but have its own corporate travel policy for flight costs and accommodation.

What are the most important things to know about per diem rates in the Netherlands?

In the Netherlands, per diem rates are set by the Dutch government. Businesses can follow the same per diem guidelines the government sets for civil servants on business trips.

What expenses are covered by per diem rates in the Netherlands?

The following travel expenses can be claimed as long as certain conditions are met:
  • Meal allowances (breakfast, lunch, and dinner)
  • Accommodation costs 
  • Small day and evening allowances
  • Mileage costs
  • Public transport costs

What expenses are not covered by per diem rates in the Netherlands?

The Dutch per diem guidelines do not cover flight costs. 
Check out this guide for more information on travel allowances in the Netherlands

How are per diem rates in the Netherlands calculated for domestic and international trips?

To qualify for the per diem rates on a domestic trip, the following conditions must be met:
  • The business trip must last at least 4 hours.
  • The business trip takes place in a different municipality or is at least one kilometre from the employee’s usual place of work.

Per diem subsistence allowance rates for domestic trips

Dutch per diem guidelines set out ‘subsistence allowances’ for employees on business trips. 
It’s important to note that employees pay tax on a portion of their subsistence allowances. Additionally, if an employee makes frequent (almost weekly) business trips to the same place, they may be obligated to pay tax on the entire amount reimbursed for accommodation expenses.
The table below shows the 2026 subsistence rates, including tax-free amounts, taxable amounts, and the conditions for applying these rates.
Source: www.p-direkt.nl
Total
Tax-free amount
Taxable amount
Conditions
Small expenses during the day
€7.35
€6.56
€0.79
Covers expenses like coffee and tea
Small expenses during the evening
€21.92
€13.12
€8.80
Can be claimed when employees stay overnight and covers expenses like drinks
Accommodation
€164.52
€162.74
€1.78
Maximum amount per overnight stay
Breakfast
€16.07
€16.07
--
Can be claimed when employees stay overnight
Lunch
€22.19
€12.97
€9.22
Lunch must occur between 12pm and 2pm
Dinner
€33.57
€32.56
€1.01
Dinner must occur between 6pm and 9pm

Per diem rates for international trips

Per diem rates for international travel include accommodation and incidental expenses, and vary depending on the destination country. A sample of these rates can be found in the table below. 
Employees are also entitled to “other costs” for subsistence during international trips. These costs are broken down into the following components, expressed as a percentage of the total other costs related to the business trip destination:
  • Small expenses: 1.5% (for every hour the trip lasts)
  • Breakfast: 12%
  • Lunch: 20%
  • Dinner: 32%  
However, to be eligible for the reimbursement of accommodation and additional costs, the business trip must last more than four hours. Employees will not be reimbursed for meals offered by the carrier as part of their ticket. 
The table below is intended to illustrate a sample of the variations in maximum accommodation and other expense allowances based on different destination countries. Ranges within the table reflect variances in allowances based on the destination city.
You can find the full list of destination countries on the CAO Rijk website.
Country
Maximum accommodation allowance (Euro)
Other expenses allowance (Euro)
Australia
164-167
85-90
Austria
145
123
Belgium
163-242
88-137
Canada
154-228
79-108
China
86-293
52-106
France
175-233
131-137
Germany
154-525
126-207
Ireland
167
111
Nepal
204-259
38-84
Poland
115-157
80-100
Portugal
164-184
92-101
Spain
141-260
98-137
Switzerland
227
164
Man Drining Car In City

Mileage allowances in the Netherlands

Businesses in the Netherlands can offer tax-free mileage allowances to reimburse their employees' travel costs. These include commuting in a private vehicle, driving a company car, and travelling by public transport. 
There are several conditions for claiming transport and mileage rates: 
  • Employees do not pay tax on the compensation for the use of public transport. Instead, the mileage allowance for the use of a private vehicle is taxed. 
  • If employees are able to use public transport, but have special permission from their employer to travel in their own vehicle, they are entitled to a mileage allowance of €0.09.
  • If employees are unable to use public transport, they are entitled to a mileage allowance of €0.37 for using a private vehicle. The mileage allowance is tax-free up to €0.23. 
  • Costs for parking, tolls, and ferries are not considered extra expenses and are paid from the mileage allowance.

Public transport travel deductions

The mileage rates for public transport deductions depend on the distance travelled between the employee's home and their work location and how many days they travel to their usual place of work. 
The table below lists the public transport travel deductions for 2026 in the Netherlands. 
(*Travel deductions at €0.29 per kilometre of the one-way distance multiplied by the number of days you travelled in 2026. The deduction is a maximum of €2,649.)
One way distance (kilometres)
When travelling 4 or more days per week
When travelling 3 or more days per week
When travelling 2 or more days per week
When travelling 1 or more days per week
0km to 10km
€0
€0
€0
€0
11km to 15km
€574
€431
€287
€144
16km to 20km
€762
€572
€381
€191
21km to 30km
€1,268
€951
€634
€317
31km to 40km
€1,572
€1,179
€786
€393
41km to 50km
€2,047
€1,536
€1,024
€512
51km to 60km
€2,279
€1,710
€1,140
€570
61km to 70km
€2,527
€1,896
€1,264
€632
71km to 80km
€2,614
€1,961
€1,307
€654
81km to 90km
€2,649
€1,987
€1,325
€663
90km and over
€2,649
*
*
*

Benefit your business with a better understanding of per diem rates in the Netherlands

Per diem rates can make managing business travel expenses easier, but it’s important — particularly in the Netherlands — to be aware of the potential tax implications. 
For extra support, Perk’s platform comes with a host of features and integrations that make managing business travel and expenses a breeze. Book a demo with Perk so you can see how to save both time and money on business travel management. 
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Frequently Asked Questions

Are the per diem rates for Amsterdam, the Netherlands, different from other Dutch cities?

How can I manage per diem rates alongside my expense management processes?

Written by
Nick Roberts
Nick RobertsGrowth Marketing Director
Nick Roberts is Growth Marketing Director at Perk, where he brings deep experience from high-growth tech to the world of business travel. With a sharp commercial lens, he’s focused on helping modern companies travel better.
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