German per diem rates abroad 2026

Meal and overnight allowances for business trips from Germany to other countries, as set by the Federal Ministry of Finance for 2026: 175 countries, 48 cities with their own rate.

Source: BMF-Schreiben vom 5. Dezember 2025, GZ IV C 5 - S 2353/00094/007/012 · valid from 1 January 2026 · last checked 7 October 2026

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German foreign per diem rates 2026 in euros (BMF)
Country / place	24 h	Arrival/departure, > 8 h	Overnight
Albania	33	22	116
Algeria	47	32	120
Andorra	45	30	135
Angola	40	27	368
Antigua and Barbuda¹	66	44	203
Argentina	42	28	119
Armenia	29	20	107
Australia
Canberra	74	49	186
Sydney	57	38	173
elsewhere	57	38	173
Austria	50	33	117
Azerbaijan	44	29	88
Bahrain	48	32	153
Bangladesh	46	31	189
Barbados	54	36	206
Belarus	21	14	148
Belgium	59	40	141
Benin	40	27	168
Bhutan	27	18	176
Bolivia	46	31	108
Bosnia and Herzegovina	32	21	109
Botswana	40	27	105
Brazil
Brasilia	51	34	88
Rio de Janeiro	69	46	140
São Paulo	46	31	151
elsewhere	46	31	88
Brunei	45	30	110
Bulgaria	38	25	109
Burkina Faso	39	26	230
Burundi	58	39	102
Cambodia	42	28	108
Cameroon	56	37	275
Canada
Ottawa	62	41	214
Toronto	54	36	392
Vancouver	63	42	304
elsewhere	54	36	214
Cape Verde	38	25	90
Central African Republic	53	36	210
Chad	42	28	155
Chile	44	29	154
China mainland
Beijing	57	38	184
Hong Kong	83	56	209
Shanghai	48	32	142
elsewhere	48	32	142
Colombia	34	23	123
Congo (Democratic Republic)	65	44	337
Congo (Republic)	53	36	215
Costa Rica	60	40	127
Croatia	46	31	191
Cuba	51	34	170
Cyprus	42	28	125
Czechia	32	21	77
Côte d’Ivoire	60	40	171
Denmark	75	50	183
Djibouti	77	52	255
Dominica¹	66	44	203
Dominican Republic	50	33	167
Ecuador	27	18	103
Egypt	50	33	112
El Salvador	65	44	161
Equatorial Guinea	42	28	166
Eritrea	46	31	78
Estonia	39	26	125
Ethiopia	44	29	159
Fiji	32	21	183
Finland	54	36	171
France
Paris and départements 77, 78, 91 to 95	58	39	159
elsewhere	53	36	105
Gabon	64	43	263
Gambia	40	27	161
Georgia	45	30	87
Ghana	46	31	203
Greece
Athens	40	27	139
elsewhere	36	24	150
Grenada¹	66	44	203
Guatemala	46	31	124
Guinea	59	40	140
Guinea-Bissau	32	21	113
Guyana¹	66	44	203
Honduras	57	38	198
Hungary	32	21	85
Iceland	62	41	187
India
Bangalore	42	28	155
Chennai	22	15	80
Kolkata	32	21	167
Mumbai	53	36	218
New Delhi	46	31	211
elsewhere	22	15	80
Indonesia	45	30	179
Iran	33	22	196
Ireland	64	43	164
Israel	59	40	268
Italy
Milan	42	28	191
Rome	48	32	150
elsewhere	42	28	150
Jamaica	39	26	171
Japan
Osaka	33	22	141
Tokyo	50	33	285
elsewhere	33	22	141
Jordan	57	38	134
Kazakhstan	33	22	108
Kenya	48	32	217
Kosovo	24	16	71
Kuwait	63	42	224
Kyrgyzstan	35	24	80
Laos	35	24	71
Latvia	46	31	119
Lebanon	69	46	146
Lesotho	28	19	104
Liberia	65	44	173
Liechtenstein	57	38	234
Lithuania	48	32	124
Luxembourg	63	42	139
Madagascar	33	22	116
Malawi	41	28	109
Malaysia	36	24	86
Maldives	70	47	200
Mali	42	28	141
Malta	59	40	191
Marshall Islands	45	30	112
Mauritania	35	24	86
Mauritius	44	29	172
Mexico	40	27	337
Micronesia²	41	28	140
Moldova	26	17	73
Monaco	52	35	187
Mongolia	23	16	92
Montenegro	32	21	85
Morocco	41	28	87
Mozambique	51	34	208
Myanmar	23	16	103
Namibia	28	19	146
Nepal	33	22	125
Netherlands	58	39	167
New Zealand	58	39	148
Nicaragua	46	31	105
Niger	42	28	131
Nigeria	52	35	202
North Macedonia	27	18	89
Norway	75	50	139
Oman	64	43	141
Pakistan	41	28	199
Palau	51	34	193
Panama	41	28	82
Papua New Guinea	59	40	159
Paraguay	39	26	124
Peru	52	35	128
Philippines	41	28	140
Poland
Warsaw	40	27	143
Wrocław	34	23	124
elsewhere	34	23	124
Portugal	32	21	111
Qatar	81	54	128
Romania	38	25	103
Russia
Moscow	30	20	235
St. Petersburg	28	19	133
elsewhere	28	19	133
Rwanda	44	29	117
Samoa	39	26	105
San Marino	34	23	79
Saudi Arabia
Jeddah	57	38	181
Riyadh	56	37	186
elsewhere	56	37	181
Senegal	48	32	160
Serbia	27	18	97
Sierra Leone	57	38	145
Singapore	71	48	277
Slovakia	33	22	121
Slovenia	38	25	126
South Africa
Cape Town	33	22	130
Johannesburg	36	24	129
elsewhere	29	20	109
South Korea	39	26	130
South Sudan	51	34	159
Spain
Barcelona	34	23	144
Canary Islands	36	24	103
Madrid	42	28	131
Palma de Mallorca	44	29	142
elsewhere	34	23	103
Sri Lanka	36	24	112
St. Kitts and Nevis¹	66	44	203
St. Lucia¹	66	44	203
St. Vincent and Grenadines¹	66	44	203
Suriname¹	66	44	203
Sweden	66	44	140
Switzerland
Bern	82	55	195
Geneva	70	47	197
elsewhere	70	47	195
São Tomé and Príncipe	36	24	147
Taiwan	51	34	174
Tajikistan	27	18	85
Tanzania	44	29	97
Thailand	36	24	114
Togo	36	24	144
Tonga	29	20	102
Trinidad and Tobago	66	44	203
Tunisia	40	27	144
Turkey
Ankara	32	21	110
Izmir	44	29	120
elsewhere	24	16	107
Turkmenistan	28	19	135
Uganda	45	30	207
Ukraine	33	22	180
United Arab Emirates	81	54	169
United Kingdom
London	66	44	163
elsewhere	52	35	99
United States
Atlanta	77	52	182
Boston	63	42	333
Chicago	65	44	233
Houston	62	41	204
Los Angeles	64	43	262
Miami	65	44	256
New York City	66	44	308
San Francisco	59	40	327
Washington, D.C.	66	44	203
elsewhere	59	40	182
Uruguay	40	27	113
Uzbekistan	32	21	133
Vatican City	48	32	150
Venezuela	51	34	178
Vietnam	36	24	111
Zambia	38	25	105
Zimbabwe	63	42	198

Notes

Rate of Trinidad and Tobago (BMF letter)
Rate of the Philippines (BMF letter)

24 h: for every calendar day on which you are away for 24 hours.
Arrival/departure, > 8 h: for arrival and departure days of a trip with an overnight stay, and for one-day trips of more than 8 hours.
Overnight: the flat amount up to which an employer may reimburse hotel costs tax-free. As income-related expenses, only actual costs count.

Which rate applies on which day?

Arrival and full days: the rate of the last place you reach before midnight local time.
Departure day and one-day trips: the rate of your last place of work abroad.
Cities with their own rate take precedence; otherwise the country's “elsewhere” rate applies.
Countries not listed: the rate for Luxembourg (€63 / €42).
Overseas and external territories (e.g. Puerto Rico, Réunion, Greenland): the rate of the mother country.
Free meals: breakfast −20%, lunch and dinner −40% each of that day's 24-hour rate. More under German per diem rates 2026.

Source

BMF-Schreiben vom 5. Dezember 2025, GZ IV C 5 - S 2353/00094/007/012 (German). The table is generated from the same verified data the app calculates with.

General information, not tax advice. The BMF letter is authoritative.