Business · travel allowances 2026
Mileage and per diem in Finland 2026 — calculator
An employer can pay an employee tax-exempt allowances for business travel up to the maxima confirmed by the Tax Administration. In 2026 the mileage allowance for using your own car is €0.55 per kilometre (down from €0.59), the full per diem for a trip over 10 hours is €54, and the partial per diem for a 6–10 hour trip is €25.
The mileage allowance can be increased by €0.04/km per passenger carried and €0.09/km for a trailer. Free meals halve the per diem. The per diem requires the trip to go more than 15 km from home or the workplace. These are tax-exempt maxima — any excess is taxable pay.
Calculate travel allowances
Tax-exempt mileage rate €0.55/km in 2026.
+€0.04/km for each work-related passenger.
Full per diem €54/day.
Partial per diem €25/day.
Total tax-exempt allowances
€0
| Mileage allowance0 km × €1 | €0 |
| Total | €0 |
These are the tax-exempt maxima confirmed by the Tax Administration for 2026. An employer may pay less, but any excess over the maximum is taxable pay. The per diem requires the special workplace to be more than 15 km from home or the main workplace. A travel invoice (matkalasku) is required to claim the allowances. A sole trader does not pay themselves a per diem but makes an additional deduction in taxation.
How much are the mileage and per diem allowances in 2026?
In 2026 the tax-exempt mileage allowance for using your own car is €0.55 per kilometre, which is 4 cents less than in 2025. If work-related passengers are in the car, the allowance is increased by €0.04 per kilometre per passenger, and towing a trailer adds €0.09 per kilometre. The full per diem is paid when a business trip lasts more than 10 hours and is €54. The partial per diem is paid for a 6–10 hour trip and is €25. If the trip includes free meals, the per diem is halved: the full per diem from two meals and the partial per diem from just one. Paying a per diem requires the trip to go more than 15 kilometres from home or the workplace and to last long enough. All of these are tax-exempt maxima — an employer may pay less, and any excess over the maximum is taxable pay subject to taxes and contributions.
Mileage and per diem — what is paid tax-free
The mileage allowance covers using your own car for work driving: €0.55/km is the base amount, plus €0.04/km per work-related passenger carried and €0.09/km for towing a trailer. For a 200 km work trip, for example, the allowance is 200 × €0.55 = €110. The allowance is tax-free only if the driving relates to work and is not an ordinary commute between home and the permanent workplace.
The per diem covers the extra meal and other costs of a business trip. The full per diem (€54) is paid for a trip lasting over 10 hours and the partial per diem (€25) for a 6–10 hour trip. If a free meal is provided on the trip, the per diem is halved; two meals remove the right to a partial per diem entirely. The condition is that the destination is more than 15 km from home or the workplace and more than 5 km from both. An entrepreneur can also deduct the corresponding travel costs in taxation.
Frequently asked questions
How much is the mileage allowance in 2026?
For your own car, €0.55 per kilometre (down from €0.59). Additions: €0.04/km per passenger and €0.09/km for a trailer.
How much is the per diem in 2026?
The full per diem for a trip over 10 hours is €54 and the partial per diem for a 6–10 hour trip is €25. Free meals halve the per diem.
When is the per diem tax-free?
When the trip goes more than 15 km from home or the actual workplace (and more than 5 km from both) and lasts over 6 hours. An ordinary commute from home to work does not qualify for a per diem.
Are the allowances taxable?
Up to the Tax Administration’s maxima they are tax-free. Any amount above the maxima is taxable pay, subject to taxes and side costs.
Can an entrepreneur pay mileage to themselves?
A sole trader pays themselves neither wages nor allowances but can deduct work-driving costs in taxation (an additional deduction). An Oy can pay an owner-entrepreneur tax-free mileage and per diems on the same terms as an employee.