We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.

Higher allowance for domestic business travel


by Monika Spotowska

27 July 2022 

Effective 28 July 2022, the allowance payable to employees for domestic business travel will increase to PLN 38 per day. This amount has been PLN 30 since 1 March 2013. 


The new rate results from the recently promulgated regulation on the benefits payable in connection with business trips to those employed with a state or a local government unit for business travel, which also applies to employees not employed in any government units. 

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 aforementioned regulation. However, the allowance thus determined cannot be lower than the allowance set for a civil servant - i.e. PLN 30 (from 28 July 2022 - PLN 38). 

Travel allowance rate vs exemptions from PIT and social security contributions  

The new travel allowance rate affects income tax and the base for assessment of social security contributions. According to the regulations, travel allowances are exempt from income tax and do not constitute the basis for the assessment of pension and disability insurance contributions up to the amount specified in the regulation, i.e. PLN 30 (from 28 July 2022 - PLN 38).  


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. 


In addition, the new rate of the allowance will change the following items: 


  • lump sum for commuting expenses using local transport - PLN 7.60 (currently PLN 6);
  • accommodation lump sum, amounting to 150% of the travel allowance - PLN 57 (currently PLN 45). 

If you have any questions, our experts will be happy to help you.


Contact Person Picture

Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

Associate Partner

Send inquiry


Deutschland Weltweit Search Menu