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.
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Explore our useful guide to setting up a business travel budgetAre 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.
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
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.
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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.)
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
- No, the per diem rates in Amsterdam follow the standard allowances for business travel across the Netherlands. These rates are designed to cover typical expenses like meals, lodging, and mileage costs, ensuring consistency in reimbursement processes.
- The best travel and expense management software offers tools to help you establish corporate per diem policies as well as automate and streamline per diem expense reporting.
Written by
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Growth Marketing Director
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