TagegeldRechnerAustrian per diem rates 2026
In Austria, the per diem (Tagesgeld, often called Diäten) covers extra meal costs on business trips. In 2026, up to €30.00 per 24 hours is tax-free within Austria, €2.50 for every hour started.
Source: § 26 Z 4 EStG 1988 and BGBl. II No. 434/2001, rates valid from 1 January 2026 · unchanged since 2025 · last checked 7 October 2026
Domestic rates 2026
| Per diem per 24 hours | €30.00 |
|---|---|
| Per hour started (1/12) | €2.50 |
| Minimum trip length | more than 3 h |
| Overnight allowance without receipt | €17.00 |
| Reduction per paid lunch/dinner | €15.00 |
The twelfths rule: per diem by hours
If the trip is longer than 3 hours, you get one twelfth of the daily rate for every hour started:
| Trip length | Share | Per diem |
|---|---|---|
| up to 3 h | – | €0.00 |
| more than 3 up to 4 h | 4/12 | €10.00 |
| more than 4 up to 5 h | 5/12 | €12.50 |
| more than 5 up to 6 h | 6/12 | €15.00 |
| more than 6 up to 7 h | 7/12 | €17.50 |
| more than 7 up to 8 h | 8/12 | €20.00 |
| more than 8 up to 9 h | 9/12 | €22.50 |
| more than 9 up to 10 h | 10/12 | €25.00 |
| more than 10 up to 11 h | 11/12 | €27.50 |
| more than 11 h | 12/12 | €30.00 |
The rules at a glance
- 24-hour rule: the trip is split into 24-hour periods from its start; midnight does not matter. Every full period gets €30.00, the rest is paid in twelfths.
- Abroad from the border: the foreign rate applies from crossing the border, or for flights from departure in Austria until landing. Time in Austria gets the domestic rate.
- Short foreign part: if the part abroad lasts 3 hours or less, the whole trip counts as domestic.
- Meals: within Austria −€15 per paid lunch or dinner. Abroad, one third of the rate remains when both lunch and dinner are paid. Breakfast does not count.
- Centre of activity: after 5 days at the same place (or 15 days a year for irregular visits) tax-free per diems stop.
- Collective agreements: your collective agreement, works agreement or contract may give you other entitlements. The amounts here are the tax-free maximums.
Examples
Domestic, 4.5 hours
5 hours started × €2.50 = €12.50 (example from the Austrian Ministry of Finance).
Domestic, 25 hours
One full 24-hour period (€30.00) plus one hour started (€2.50) = €32.50.
To Germany: 9 hours after crossing the border
9/12 of the rate for Germany (€35.30) = €26.48 for the foreign part, plus the domestic rate for the journey to the border. With paid lunch and dinner, only one third remains per full day: €11.77.
Foreign rates 2026
For 162 countries the travel allowance rates for federal civil servants apply, some with separate rates for cities and border towns. A selection:
| Country / place | Per diem | 1/12 |
|---|---|---|
| Germany | €35.30 | €2.94 |
| Italy | €35.80 | €2.98 |
| Switzerland | €36.80 | €3.07 |
| Budapest | €31.00 | €2.58 |
| London | €41.40 | €3.45 |
| New York and Washington | €65.40 | €5.45 |
All foreign rates 2026 with search →
Frequently asked questions
What are the Austrian per diem rates for 2026?
The tax-free per diem (Tagesgeld) within Austria is up to €30.00 per 24 hours in 2026, or €2.50 for every hour started. On top of that, up to €17.00 overnight allowance (Nächtigungsgeld) without receipts. Trips abroad use the rates for federal civil servants.
How long does a trip have to be?
More than 3 hours. You then get one twelfth for every hour started, and the full rate of €30.00 for more than 11 hours.
Is the per diem reduced for a paid lunch?
Within Austria by €15.00 for each paid lunch or dinner. Abroad, a single paid meal does not reduce it; with both lunch and dinner paid, one third remains. Breakfast never reduces it.
Does the 24-hour rule or the calendar day apply?
As a rule, the trip is split into 24-hour periods from its start. Calendar days can only be used if the per diem is settled by calendar day, for example under a collective agreement.
What is the “Mittelpunkt der Tätigkeit”?
If you work at the same place for five days in a row or regularly, or for 15 days in a calendar year, it becomes a new centre of activity and tax-free per diems stop for that place. After a six-month break the count starts again.
Sources
- § 26 Z 4 and § 16 (1) Z 9 EStG 1988
- Austrian Ministry of Finance: ABC der Werbungskosten – Reisekosten (German)
- Reisezulagen-Verordnung, BGBl. II No. 434/2001 (foreign rates, German)
General information, not tax advice. Collective agreements may provide higher or different entitlements.