As noted in 3.1, per diem travel allowances are tax-exempt for business trips which occur at the order of the employer. Similarly, the reimbursements of the actual travel costs (eg rail, air, taxi) are tax-exempt.
When the employee uses their own private car for business trips, the employer can pay a tax-free mileage allowance for up to 30,000 km per year. Note that although the term 'mileage allowance' is used in official guidance, the distance is in reference to kilometres.
| Vehicle | 'Mileage' allowance per km 2025, | 'Mileage' allowance per km (2024, unchanged since 2011) |
| Passenger |
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Web page updated on 17 Mar 2025 15:45