Austrian per diem rates abroad 2026

Tax-free maximum rates for business trips from Austria to other countries under the travel allowance regulation: 162 countries, plus separate rates for cities and border towns.

Source: Reisezulagen-Verordnung BGBl. II No. 434/2001, maximum rates under § 26 Z 4 lit. d EStG 1988 · unchanged since 2025 · last checked 7 October 2026

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Austrian foreign rates 2026 in euros (BGBl. II No. 434/2001)
Country / place	Per diem	1/12	Overnight
Afghanistan	31.80	2.65	27.70
Albania	27.90	2.32	20.90
Algeria	41.40	3.45	27.00
Angola	43.60	3.63	41.40
Argentina	33.10	2.76	47.30
Armenia	36.80	3.07	31.00
Australia	47.30	3.94	39.90
Azerbaijan	36.80	3.07	31.00
Bahamas	48.00	4.00	30.50
Bahrain	54.10	4.51	37.50
Bangladesh	31.80	2.65	34.20
Barbados	51.00	4.25	43.60
Belarus	36.80	3.07	31.00
Belgium
Brussels	41.40	3.45	32.00
elsewhere	35.30	2.94	22.70
Benin	36.20	3.02	26.60
Bolivia	26.60	2.22	25.10
Bosnia and Herzegovina	31.00	2.58	23.30
Brazil	33.10	2.76	36.40
Brunei	33.10	2.76	42.10
Bulgaria	31.00	2.58	22.70
Burkina Faso	39.20	3.27	21.10
Burundi	37.90	3.16	37.90
Cambodia	31.40	2.62	31.40
Cameroon	45.80	3.82	25.30
Canada	41.00	3.42	34.20
Cape Verde	27.90	2.32	19.60
Caribbean Netherlands¹	43.60	3.63	27.70
Central African Republic	39.20	3.27	29.00
Chad	36.20	3.02	26.60
Chile	37.50	3.12	36.40
China mainland	35.10	2.93	30.50
Colombia	33.10	2.76	35.10
Congo (Democratic Republic)	47.30	3.94	33.10
Congo (Republic)	39.20	3.27	26.80
Costa Rica	31.80	2.65	31.80
Croatia	31.00	2.58	23.30
Cuba	54.10	4.51	27.70
Curaçao¹	43.60	3.63	27.70
Cyprus	28.60	2.38	30.50
Czechia
Border towns	27.90	2.32	15.90
elsewhere	31.00	2.58	24.40
Côte d’Ivoire	39.20	3.27	32.00
Denmark	41.40	3.45	41.40
Djibouti	45.80	3.82	47.30
Dominican Republic	39.20	3.27	43.60
Ecuador	26.60	2.22	21.60
Egypt	37.90	3.16	41.40
El Salvador	31.80	2.65	26.20
Estonia	36.80	3.07	31.00
Ethiopia	37.90	3.16	41.40
Finland	41.40	3.45	41.40
France
Paris and Strasbourg	35.80	2.98	32.70
elsewhere	32.70	2.73	24.00
Gabon	45.80	3.82	39.90
Gambia	43.60	3.63	30.10
Georgia	36.80	3.07	31.00
Germany
Border towns	30.70	2.56	18.10
elsewhere	35.30	2.94	27.90
Ghana	43.60	3.63	30.10
Greece	28.60	2.38	23.30
Guatemala	31.80	2.65	31.80
Guinea	43.60	3.63	30.10
Guyana	39.20	3.27	34.20
Haiti	39.20	3.27	27.70
Honduras	31.80	2.65	27.00
Hong Kong	46.40	3.87	37.90
Hungary
Border towns	26.60	2.22	18.10
Budapest	31.00	2.58	26.60
elsewhere	26.60	2.22	26.60
Iceland	37.90	3.16	31.40
India	31.80	2.65	39.90
Indonesia	39.20	3.27	32.00
Iran	37.10	3.09	29.00
Iraq	54.10	4.51	36.40
Ireland	36.80	3.07	33.10
Israel	37.10	3.09	32.50
Italy
Border towns	30.70	2.56	18.10
Rome and Milan	40.60	3.38	36.40
elsewhere	35.80	2.98	27.90
Jamaica	47.10	3.93	47.10
Japan	65.60	5.47	42.90
Jordan	37.10	3.09	32.50
Kazakhstan	36.80	3.07	31.00
Kenya	34.90	2.91	32.00
Kuwait	54.10	4.51	37.50
Kyrgyzstan	36.80	3.07	31.00
Laos	31.40	2.62	31.40
Latvia	36.80	3.07	31.00
Lebanon	31.80	2.65	35.10
Liberia	39.20	3.27	41.40
Libya	43.60	3.63	36.40
Liechtenstein	30.70	2.56	18.10
Lithuania	36.80	3.07	31.00
Luxembourg	35.30	2.94	22.70
Madagascar	36.40	3.03	36.40
Malawi	32.70	2.73	32.70
Malaysia	43.60	3.63	45.10
Mali	39.20	3.27	31.20
Malta	30.10	2.51	30.10
Mauritania	33.80	2.82	31.20
Mauritius	36.40	3.03	36.40
Mexico	41.00	3.42	36.40
Moldova	36.80	3.07	31.00
Mongolia	29.40	2.45	29.40
Montenegro²	31.00	2.58	23.30
Morocco	32.70	2.73	21.80
Mozambique	43.60	3.63	41.40
Myanmar	29.40	2.45	29.40
Namibia	34.90	2.91	34.00
Nepal	31.80	2.65	34.20
Netherlands	35.30	2.94	27.90
New Zealand	32.50	2.71	36.40
Nicaragua	31.80	2.65	36.40
Niger	39.20	3.27	21.10
Nigeria	39.20	3.27	34.20
North Korea	32.50	2.71	32.50
Norway	42.90	3.57	41.40
Oman	54.10	4.51	37.50
Pakistan	27.70	2.31	25.10
Panama	43.60	3.63	36.40
Paraguay	33.10	2.76	25.10
Peru	33.10	2.76	25.10
Philippines	32.50	2.71	32.50
Poland	32.70	2.73	25.10
Portugal	27.90	2.32	22.70
Qatar	54.10	4.51	37.50
Romania	36.80	3.07	27.30
Russia
Moscow	40.60	3.38	31.00
elsewhere	36.80	3.07	31.00
Rwanda	37.90	3.16	37.90
Saudi Arabia	54.10	4.51	37.50
Senegal	49.30	4.11	31.20
Serbia²	31.00	2.58	23.30
Seychelles	36.40	3.03	36.40
Sierra Leone	43.60	3.63	34.20
Singapore	43.60	3.63	44.70
Sint Maarten¹	43.60	3.63	27.70
Slovakia
Bratislava	31.00	2.58	24.40
elsewhere	27.90	2.32	15.90
Slovenia
Border towns	27.90	2.32	15.90
elsewhere	31.00	2.58	23.30
Somalia	32.70	2.73	29.00
South Africa	34.90	2.91	34.00
South Korea	45.30	3.77	32.50
Spain	34.20	2.85	30.50
Sri Lanka	31.80	2.65	32.70
Sudan	43.60	3.63	41.40
Suriname	39.20	3.27	25.10
Sweden	42.90	3.57	41.40
Switzerland
Border towns	30.70	2.56	18.10
elsewhere	36.80	3.07	32.70
Syria	32.70	2.73	29.00
Taiwan	39.20	3.27	37.50
Tajikistan	36.80	3.07	31.00
Tanzania	43.60	3.63	32.00
Thailand	39.20	3.27	42.10
Togo	36.20	3.02	26.60
Trinidad and Tobago	51.00	4.25	43.60
Tunisia	36.20	3.02	29.20
Turkey	31.00	2.58	36.40
Turkmenistan	36.80	3.07	31.00
Uganda	41.40	3.45	32.00
Ukraine	36.80	3.07	31.00
United Arab Emirates	54.10	4.51	37.50
United Kingdom
London	41.40	3.45	41.40
elsewhere	36.80	3.07	36.40
United States
New York and Washington	65.40	5.45	51.00
elsewhere	52.30	4.36	42.90
Uruguay	33.10	2.76	25.10
Uzbekistan	36.80	3.07	31.00
Venezuela	39.20	3.27	35.10
Vietnam	31.40	2.62	31.40
Yemen	54.10	4.51	37.50
Zambia	37.10	3.09	34.00
Zimbabwe	37.10	3.09	34.00

Notes

Rate for “Netherlands Antilles” (BGBl. II No. 434/2001)
Rate for “Yugoslavia” (BGBl. II No. 434/2001)

Per diem: tax-free maximum for 24 hours abroad.
1/12: amount per hour started when the foreign part is shorter than 24 hours (at most 12/12).
Overnight: tax-free maximum per night without a receipt (Nächtigungsgeld).
Border towns: rates for places close to the Austrian border.

How it is calculated

The foreign rate applies from crossing the border, or for flights from departure in Austria until landing back in Austria.
Every 24 hours abroad gets the full rate; the rest gets one twelfth per hour started.
The remaining time in Austria is paid at the domestic rate.
If the part abroad lasts 3 hours or less, the whole trip counts as domestic.
With both lunch and dinner paid, one third of the rate remains. A single meal does not reduce it.
For countries not listed, the rate of the nearest listed country applies.

Source

Verordnung der Bundesregierung über die Festsetzung der Reisezulagen für Dienstverrichtungen im Ausland, BGBl. II Nr. 434/2001 (German). The table is generated from the same verified data the app calculates with.

General information, not tax advice. Collective agreements may set their own foreign rates.