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New rates for travel and other allowances payable for business travel


by ​Marzena Rączkiewicz

29 November 2022 

The legislation governing the rates of travel allowances and overnight limits for foreign business travel will change as of 29 November 2022. 

A new appendix listing travel allowance rates for foreign travel and overnight limits for each country will come into force on that day. For example, they will be:

  • in Germany – 49 euro and 170 euro, respectively (previously 49 euro and 150 euro);
  • in Denmark – 446 krone and 1430 krone, respectively (previously 406 euro and 1300 euro);
  • in Austria – 57 euro and 150 euro, respectively (previously 52 euro and 130 euro);
  • in France – 55 euro and 200 euro, respectively (previously 50 euro and 180 euro);

According to the transitional provisions, the amounts payable for foreign business travel that started and not ended before 29 November 2022 are calculated as follows:

  • for travelling time before 29 November 2022 – using the old regulations, 
  • for travelling time on or after 29 November 2022 – using the new regulations.

Higher allowance for domestic travel 

With effect from 1 January 2023, the allowance payable to employees for domestic business travel will increase to 45 zloty per day. This amount has been 38 zloty since 28 July 2022. 
The new rate results from the recently promulgated regulation on allowances payable for business travel to those employed with a state or local government unit, which also applies to employees who are not civil servants. 
On the basis of a remuneration policy, a collective agreement or an employment contract, non-governmental employers (e.g. private sector enterprises) may establish different conditions for the reimbursement of business travel expenses than those provided for in the above-mentioned regulation. However, the allowance thus determined cannot be lower than the allowance set for a civil servant. 

Travel allowance rate vs exemptions from PIT and social insurance contributions 

The new travel allowance rate affects income tax and the base for assessment of social insurance contributions. According to the regulations, travel allowances are exempt from income tax and are not used as the basis for the assessment of pension and disability insurance contributions up to the amount specified in the regulation.
The amount of the travel allowance may also be deducted from tax by the self-employed and their associates, but only up to the amount specified in the regulation. 

If you have any questions, please contact our experts.


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Marzena Rączkiewicz

Tax adviser (Poland)


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