Archive: these are the rates for 2025. See the current 2026 rates →

German per diem rates 2025

In Germany, business travellers get a flat meal allowance, the Verpflegungspauschale, instead of actual meal costs. In 2025 it is €14 or €28 per day within Germany, depending on how long you are away.

Source: Bundesministerium der Finanzen (German Federal Ministry of Finance), rates valid 1 January 2025 – 31 December 2025 · last checked 7 October 2026

Domestic rates 2025

The rules at a glance

• Time away counts from your home or regular place of work, whichever the trip starts and ends at.
• More than 8 hours means more: exactly 8:00 hours gets nothing.
• Trips with an overnight stay: arrival and departure days get €14 each with no minimum time. Every day in between gets €28.
• Across midnight without an overnight stay (e.g. 6 pm to 6 am): both days are added up. If that is more than 8 hours, the day with more time away gets €14.
• Three-month rule: at the same assignment location you can only claim per diems for the first three months.
• Abroad: instead of the domestic rates, the foreign rates 2025 of the country or city apply.

Deductions for free meals

If your employer (or a third party on their behalf, such as the hotel) provides a meal, the per diem is reduced, always based on the full daily rate of the place, even on arrival and departure days:

Deductions cannot take a day below €0. If you pay something towards the meal yourself, the deduction goes down by that amount.

Examples

Day trip from 7:00 am to 5:30 pm

10.5 hours away, so more than 8 hours: €14.

Monday 8:00 am to Wednesday 6:00 pm with two nights in a hotel

Arrival day €14 + Tuesday €28 + departure day €14 = €56. If breakfast on Tuesday and Wednesday is included in the hotel your employer booked, €5.60 is deducted twice: €44.80.

Two days in London with one night

Arrival and departure day €44 each (London rate). With hotel breakfast on the departure day, 20% of €66 = €13.20 is deducted: €74.80.

Foreign rates 2025

The Federal Ministry of Finance sets separate rates for 182 countries and 51 cities. A selection:

All foreign rates 2025 with search →

Frequently asked questions

What are the German per diem rates for 2025?

Within Germany, €28 for every calendar day with 24 hours away and €14 for arrival and departure days and for one-day trips of more than 8 hours. Trips abroad have their own rates per country, in 2025 for example €66 / €44 for London.

How many hours do I need to be away?

For a one-day trip without an overnight stay, more than 8 hours away from home and your regular place of work. Exactly 8:00 hours is not enough. On trips with an overnight stay, arrival and departure days qualify regardless of their length.

How much is deducted for a free breakfast?

20% of the full daily rate, so €5.60 within Germany. A lunch or dinner reduces it by 40% each, €11.20 within Germany. The deduction is based on the full daily rate even on arrival and departure days, but a day cannot go below €0.

Do the rates apply to self-employed people?

Yes. Self-employed people and businesses deduct the same flat rates as business expenses (§ 4 (5) no. 5 EStG). Employees deduct them as income-related expenses (Werbungskosten) or receive them tax-free from their employer.

How long can I claim per diems at the same location?

For a longer assignment at the same place of work, only for the first three months (Dreimonatsfrist). A break of at least four weeks restarts the period.

Sources

• § 9 (4a) EStG (domestic rates, 8-hour rule, meal deductions)
• BMF-Schreiben vom 2. Dezember 2024 (BStBl I 2024 S. 1549) (foreign rates 2025, German)

General information, not tax advice. Employers may reimburse different, including lower, amounts; for tax purposes the statutory flat rates apply.