For contractors · Mileage & per diem
Mileage and per diem calculator
Calculate Finland's tax-exempt mileage allowance and per diem with 2026 amounts. Enter the kilometres driven, passengers and trip duration to get the allowances and total instantly. Especially handy when moving between work sites.
About travel allowances
How are travel allowances calculated in 2026?
An employer can reimburse work trips tax-free up to the maximums set by the Finnish Tax Administration. In 2026 the mileage allowance for your own car is €0.55/km, plus €0.04/km for each extra passenger. In construction, where you move between sites, this adds up quickly.
The per diem depends on the trip duration: a partial per diem of €25 is paid for trips over 6 hours, and a full per diem of €54 for trips over 10 hours. If the employer provides free meals on the trip, the per diem is halved. A meal allowance of €13.50 can be paid when no actual per diem is paid but work prevents a normal meal.
FAQ
Travel allowances — FAQ
- What is the mileage allowance in 2026?
- The tax-exempt mileage allowance for your own car is €0.55/km in 2026. For each passenger travelling with you, the allowance increases by €0.04/km. For example, a 100 km trip alone gives €55, and €63 with two passengers.
- When do you get a full vs partial per diem?
- A partial per diem of €25 is paid when the work trip lasts over 6 hours, and a full per diem of €54 when it lasts over 10 hours. If the employer provides free meals on the trip, the per diem is halved (€27 or €12.50).
- Are travel allowances tax-free?
- Yes, up to the maximums confirmed by the Tax Administration. An employer can pay the mileage allowance and per diem tax-free up to these limits. Any amount above is taxable pay. The allowances require a travel invoice and a work-related trip.