When you travel for business purposes, you can deduct per diems (Pauschbeträge) as business expenses. A per diem is an allowance to cover meals and drinks while you are away from your regular place of business.
In Germany, the rules for per diem deductions depend on the country you are traveling to. The Federal Ministry of Finance publishes a list of per diem rates for each country. These rates vary by location, considering whether the destination is a high-cost or low-cost area. For instance, if you're traveling to a high-cost destination like New York City, you can deduct a higher per diem than if you're traveling to a more affordable location like rural India.
In addition to per diems, several other travel expenses are deductible for self-employed individuals. These include:
Flight Tickets: The cost of your flight to and from your business destination is fully deductible.
Train Tickets: Tickets for trains or other public transportation are also eligible for deductions.
Trips with your private car: If you have used your private car for a business trip, you can claim 30 cents per kilometer driven.
Taxi Fares: If you need to take a taxi for business purposes, those fares can be deducted.
Hotel Costs: Accommodation costs during your trip can be deducted, including hotel rooms, Airbnb stays, etc.
Trade Fair Visits/ Tickets: If you attend a trade fair or exhibition for business purposes, the entry fees and associated costs are deductible.
All of these expenses should be recorded under the category Travel > For Self-Employed in your app.
Keep proof of your trip
You are not required to attach documents for per diem expenses, but it's advisable to keep your plane tickets, hotel receipts, and other relevant documents to verify your business travel.
Calculate your per diem deduction
Multiply the per diem rate for the country you visited by the number of days you were traveling. For example, if you spent 5 full days in New York City and the per diem rate is €58 per day, you can deduct €290 as a business expense.
Create an expense
Click on "Create an expense manually" - select the "per diem" category in the app, enter the total amount, and specify the last day of your trip as the date.
Record other travel expenses
For flight tickets, train tickets, taxi fares, hotel costs, and trade fair visits, simply create a normal expense under the Travel > For Self-Employed category. Make sure to upload all relevant receipts and invoices to ensure proper documentation.
You can find the table of per diem amounts per country here below:
n.b.: note that the first day of your arrival is counted as travel day (even if you work the full day)
Country | Day of arrival / departure | Whole day |
Afghanistan | € 20 | € 30 |
Ägypten | € 33 | € 50 |
Äthiopien | € 29 | € 44 |
Äquatorialguinea | € 28 | € 42 |
Albanien | € 18 | € 27 |
Algerien | € 32 | € 47 |
Andorra | € 28 | € 41 |
Angola | € 27 | € 40 |
Argentinien | € 24 | € 35 |
Armenien | € 20 | € 29 |
Aserbaidschan | € 29 | € 44 |
Australien (Canberra) | € 49 | € 74 |
Australien (Sydney) | € 38 | € 57 |
Australien (im Übrigen) | € 38 | € 57 |
Bahrain | € 32 | € 48 |
Bangladesch | € 31 | € 46 |
Barbados | € 36 | € 54 |
Belgien | € 40 | € 59 |
Benin | € 27 | € 40 |
Bhutan | € 18 | € 27 |
Bolivien | € 31 | € 46 |
Bosnien und Herzegowina | € 16 | € 23 |
Botsuana | € 31 | € 46 |
Brasilien (Brasilia) | € 34 | € 51 |
Brasilien (Rio de Janeiro) | € 46 | € 69 |
Brasilien (Sao Paulo) | € 31 | € 46 |
Brasilien (im Übrigen) | € 31 | € 46 |
Brunei | € 30 | € 45 |
Bulgarien | € 15 | € 22 |
Burkina Faso | € 25 | € 38 |
Burundi | € 24 | € 36 |
Chile | € 29 | € 44 |
China (Chengdu) | € 28 | € 41 |
China (Hongkong) | € 48 | € 71 |
China (Kanton) | € 24 | € 36 |
China (Peking) | € 20 | € 30 |
China (Shanghai) | € 39 | € 58 |
China (im Übrigen) | € 32 | € 48 |
Costa Rica | € 40 | € 60 |
Côte d’Ivoire | € 40 | € 59 |
Dänemark | € 50 | € 75 |
Deutschland | € 14 | € 28 |
Dominikanische Republik | € 33 | € 50 |
Dschibuti | € 52 | € 77 |
Ecuador | € 18 | € 27 |
El Salvador | € 44 | € 65 |
Eritrea | € 31 | € 46 |
Estland | € 20 | € 29 |
Fidschi | € 21 | € 32 |
Finnland | € 36 | € 54 |
Frankreich (Paris sowie die | € 39 | € 58 |
Frankreich (im Übrigen) | € 36 | € 53 |
Gabun | € 43 | € 64 |
Gambia | € 27 | € 40 |
Georgien | € 30 | € 45 |
Ghana | € 31 | € 46 |
Griechenland (Athen) | € 27 | € 40 |
Griechenland (im Übrigen) | € 24 | € 36 |
Guatemala | € 31 | € 46 |
Guinea | € 40 | € 59 |
Guinea-Bissau | € 21 | € 32 |
Haiti | € 39 | € 58 |
Honduras | € 38 | € 57 |
Indien (Bangalore) | € 28 | € 42 |
Indien (Chennai) | € 15 | € 22 |
Indien (Kalkutta) | € 21 | € 32 |
Indien (Mumbai) | € 36 | € 53 |
Indien (Neu Delhi) | € 31 | € 46 |
Indien (im Übrigen) | € 15 | € 22 |
Indonesien | € 30 | € 45 |
Iran | € 22 | € 33 |
Irland | € 39 | € 58 |
Island | € 41 | € 62 |
Israel | € 44 | € 66 |
Italien (Mailand) | € 28 | € 42 |
Italien (Rom) | € 32 | € 48 |
Italien (im Übrigen) | € 28 | € 42 |
Jamaika | € 26 | € 39 |
Japan (Osaka) | € 22 | € 33 |
Japan (Tokio) | € 33 | € 50 |
Japan (im Übrigen) | € 22 | € 33 |
Jemen | € 16 | € 24 |
Jordanien | € 38 | € 57 |
Kambodscha | € 28 | € 42 |
Kamerun | € 37 | € 56 |
Kanada (Ottawa) | € 41 | € 62 |
Kanada (Toronto) | € 36 | € 54 |
Kanada (Vancouver) | € 42 | € 63 |
Kanada (im Übrigen) | € 36 | € 54 |
Kap Verde | € 25 | € 38 |
Kasachstan | € 22 | € 33 |
Katar | € 37 | € 56 |
Kenia | € 34 | € 51 |
Kirgisistan | € 18 | € 27 |
Kolumbien | € 23 | € 34 |
Kongo, Republik | € 41 | € 62 |
Kongo, Demokratische Republik | € 44 | € 65 |
Korea, Demokratische | € 19 | € 28 |
Korea, Republik | € 32 | € 48 |
Kosovo | € 16 | € 24 |
Kroatien | € 31 | € 46 |
Kuba | € 34 | € 51 |
Kuwait | € 37 | € 56 |
Laos | € 24 | € 35 |
Lesotho | € 19 | € 28 |
Lettland | € 24 | € 35 |
Libanon | € 46 | € 69 |
Liberia | € 44 | € 65 |
Libyen | € 42 | € 63 |
Liechtenstein | € 37 | € 56 |
Litauen | € 17 | € 26 |
Luxemburg | € 42 | € 63 |
Madagaskar | € 22 | € 33 |
Malawi | € 28 | € 41 |
Malaysia | € 24 | € 36 |
Malediven | € 47 | € 70 |
Mali | € 25 | € 38 |
Malta | € 31 | € 46 |
Marokko | € 28 | € 41 |
Marshall Inseln | € 42 | € 63 |
Mauretanien | € 24 | € 35 |
Mauritius | € 29 | € 44 |
Mexiko | € 32 | € 48 |
Moldau, Republik | € 17 | € 26 |
Monaco | € 35 | € 52 |
Mongolei | € 16 | € 23 |
Montenegro | € 21 | € 32 |
Mosambik | € 34 | € 51 |
Myanmar | € 16 | € 23 |
Namibia | € 20 | € 30 |
Nepal | € 24 | € 36 |
Neuseeland | € 39 | € 58 |
Nicaragua | € 31 | € 46 |
Niederlande | € 32 | € 47 |
Niger | € 28 | € 42 |
Nigeria | € 31 | € 46 |
Nordmazedonien | € 18 | € 27 |
Norwegen | € 50 | € 75 |
Österreich | € 33 | € 50 |
Oman | € 43 | € 64 |
Pakistan (Islamabad) | € 16 | € 23 |
Pakistan (im Übrigen) | € 23 | € 34 |
Palau | € 34 | € 51 |
Panama | € 28 | € 41 |
Papua-Neuguinea | € 40 | € 59 |
Paraguay | € 26 | € 39 |
Peru | € 23 | € 34 |
Polen (Breslau) | € 23 | € 34 |
Polen (Warschau) | € 27 | € 40 |
Polen (im Übrigen) | € 23 | € 34 |
Portugal | € 21 | € 32 |
Ruanda | € 29 | € 44 |
Rumänien (Bukarest) | € 21 | € 32 |
Rumänien (im Übrigen) | € 18 | € 27 |
Russische Föderation (Moskau) | € 20 | € 30 |
Russische Föderation (St. Petersburg) | € 19 | € 28 |
Russische Föderation (im Übrigen) | € 19 | € 28 |
Sambia | € 25 | € 38 |
Samoa | € 26 | € 39 |
San Marino | € 23 | € 34 |
São Tomé – Príncipe | € 24 | € 36 |
Saudi-Arabien (Djidda) | € 38 | € 57 |
Saudi-Arabien (Riad) | € 37 | € 56 |
Saudi-Arabien (im Übrigen) | € 37 | € 56 |
Schweden | € 44 | € 66 |
Schweiz (Genf) | € 44 | € 66 |
Schweiz (im Übrigen) | € 43 | € 64 |
Senegal | € 28 | € 42 |
Serbien | € 18 | € 27 |
Sierra Leone | € 38 | € 57 |
Simbabwe | € 42 | € 63 |
Singapur | € 48 | € 71 |
Slowakische Republik | € 22 | € 33 |
Slowenien | € 25 | € 38 |
Spanien (Barcelona) | € 23 | € 34 |
Spanien (Kanarische Inseln) | € 24 | € 36 |
Spanien (Madrid) | € 28 | € 42 |
Spanien (Palma de Mallorca) | € 29 | € 44 |
Spanien (im Übrigen) | € 23 | € 34 |
Sri Lanka | € 24 | € 36 |
Sudan | € 22 | € 33 |
Südafrika (Kapstadt) | € 22 | € 33 |
Südafrika (Johannesburg) | € 24 | € 36 |
Südafrika (im Übrigen) | € 20 | € 29 |
Südsudan | € 34 | € 51 |
Syrien | € 25 | € 38 |
Tadschikistan | € 18 | € 27 |
Taiwan | € 34 | € 51 |
Tansania | € 29 | € 44 |
Thailand | € 24 | € 36 |
Togo | € 26 | € 39 |
Tonga | € 20 | € 29 |
Trinidad und Tobago | € 44 | € 66 |
Tschad | € 28 | € 42 |
Tschechische Republik | € 21 | € 32 |
Türkei (Ankara) | € 21 | € 32 |
Türkei (Izmir) | € 29 | € 44 |
Türkei (im Übrigen) | € 16 | € 24 |
Tunesien | € 27 | € 40 |
Turkmenistan | € 19 | € 28 |
Uganda | € 28 | € 41 |
Ukraine | € 17 | € 26 |
Ungarn | € 21 | € 32 |
Uruguay | € 27 | € 40 |
Usbekistan | € 23 | € 34 |
Vatikanstaat | € 32 | € 48 |
Venezuela | € 30 | € 45 |
Vereinigte Arabische Emirate | € 44 | € 65 |
USA (Atlanta) | € 52 | € 77 |
USA (Boston) | € 42 | € 63 |
USA (Chicago) | € 44 | € 65 |
USA (Houston) | € 41 | € 62 |
USA (Los Angeles) | € 43 | € 64 |
USA (Miami) | € 44 | € 65 |
USA (New York City) | € 44 | € 66 |
USA (San Francisco) | € 40 | € 59 |
USA (Washington, D. C.) | € 44 | € 66 |
USA (im Übrigen) | € 40 | € 59 |
UK (London) | € 44 | € 66 |
UK (im Übrigen) | € 35 | € 52 |
Vietnam | € 24 | € 36 |
Weißrussland | € 13 | € 20 |
Zentralafrikanische Republik | € 36 | € 53 |
Zypern | € 28 | € 42 |
💡Use our calculator to compute your per diems 💡
→ Here's the link to the spreadsheet
Read more on the tax office website official document.
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
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