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German per diem rates abroad 2025

Meal and overnight allowances for business trips from Germany to other countries, as set by the Federal Ministry of Finance for 2025: 182 countries, 51 cities with their own rate.

Source: BMF-Schreiben vom 2. Dezember 2024 (BStBl I 2024 S. 1549) · valid from 1 January 2025 · last checked 7 October 2026

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German foreign per diem rates 2025 in euros (BMF)
Country / place	24 h	Arrival/departure, > 8 h	Overnight
Afghanistan	30	20	95
Albania	27	18	112
Algeria	47	32	120
Andorra	41	28	91
Angola	40	27	368
Antigua and Barbuda¹	66	44	203
Argentina	35	24	113
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	20	13	98
Belgium	59	40	141
Benin	40	27	168
Bhutan	27	18	176
Bolivia	46	31	108
Bosnia and Herzegovina	23	16	75
Botswana	46	31	176
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	22	15	115
Burkina Faso	38	25	174
Burundi	36	24	138
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	30	20	185
Chengdu	41	28	131
Guangzhou	36	24	150
Hong Kong	71	48	169
Shanghai	58	39	217
elsewhere	48	32	112
Colombia	34	23	123
Congo (Democratic Republic)	65	44	337
Congo (Republic)	62	41	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	59	40	166
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	29	20	85
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
Haiti	58	39	130
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	58	39	129
Israel	66	44	190
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	51	34	219
Kosovo	24	16	71
Kuwait	56	37	241
Kyrgyzstan	27	18	74
Laos	35	24	71
Latvia	35	24	76
Lebanon	69	46	146
Lesotho	28	19	104
Liberia	65	44	173
Libya	63	42	135
Liechtenstein	56	37	190
Lithuania	26	17	109
Luxembourg	63	42	139
Madagascar	33	22	116
Malawi	41	28	109
Malaysia	36	24	86
Maldives	70	47	200
Mali	38	25	120
Malta	46	31	114
Marshall Islands	63	42	102
Mauritania	35	24	86
Mauritius	44	29	172
Mexico	48	32	177
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	30	20	112
Nepal	36	24	126
Netherlands	47	32	122
New Zealand	58	39	148
Nicaragua	46	31	105
Niger	42	28	131
Nigeria	46	31	182
North Korea	28	19	92
North Macedonia	27	18	89
Norway	75	50	139
Oman	64	43	141
Pakistan
Islamabad	23	16	238
elsewhere	34	23	122
Palau	51	34	193
Panama	41	28	82
Papua New Guinea	59	40	159
Paraguay	39	26	124
Peru	34	23	143
Philippines	41	28	140
Poland
Warsaw	40	27	143
Wrocław	34	23	124
elsewhere	34	23	124
Portugal	32	21	111
Qatar	56	37	149
Romania
Bucharest	32	21	92
elsewhere	27	18	89
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	42	28	190
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	48	32	108
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
Sudan	33	22	195
Suriname¹	66	44	203
Sweden	66	44	140
Switzerland
Geneva	66	44	186
elsewhere	64	43	180
Syria	38	25	140
São Tomé and Príncipe	36	24	147
Taiwan	51	34	174
Tajikistan	27	18	85
Tanzania	44	29	97
Thailand	36	24	114
Togo	39	26	118
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	41	28	143
Ukraine	26	17	98
United Arab Emirates	65	44	156
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	34	23	104
Vatican City	48	32	150
Venezuela	45	30	127
Vietnam	36	24	111
Yemen	24	16	95
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 2025.

Source

BMF-Schreiben vom 2. Dezember 2024 (BStBl I 2024 S. 1549) (German). The table is generated from the same verified data the app calculates with.

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