The Finnish Tax Administration has published the Decision (2026) on tax-exempt allowances for business travel expenses in 2026.
- If you use your own car during a temporary business trip, your employer may pay you tax-exempt kilometre allowances. The tax-exempt kilometre allowance will decrease by 4 cents and will be 55 cents per kilometre in 2026 when you use your own car for the business trip (59 cents in 2025, 57 cents in 2024, 53 cents in 2023, 46 cents in 2022).
- The tax-exempt domestic full per diem allowance (trips longer than 10 hours) will increase to EUR 54 in 2026 (EUR 53 in 2025, EUR 51 in 2024, EUR 48 in 2023, EUR 45 in 2022).
- The partial domestic per diem allowance (trips longer than 6 hours) will be EUR 25 in 2026 (EUR 24 in 2025 and 2024, EUR 22 in 2023, EUR 20 in 2022).
- Business travel outside Finland — Section 13 of the Decision (2026)
- The meal allowance (also known as "meal money”) will be EUR 13.50 (EUR 13.25 in 2025, EUR 12.75 in 2024, EUR 12.00 in 2023, EUR 11.25 in 2022).
Only employees with a signed employment contract can receive tax-free kilometre and per diem allowances for work-related travel. These reimbursements require a formal employee-employer relationship.
Maximum allowance (compensation) for mileage in 2026
| Vehicle (means of transport) | Maximum allowance amounts per Km, 2026 | Maximum allowance amounts per Km, 2025 |
|---|---|---|
| Passenger car * | 55 cents | 59 cents |
| Motorboat, up to 50 hp | 97 cents | 103 cents |
| Motorboat, more than 50 hp | 141 cents | 149 cents |
| Snowmobile | 134 cents | 142 cents |
| All-terrain quadbike | 126 cents | 134 cents |
| Motorcycle | 42 cents | 45 cents |
| Moped | 23 cents | 24 cents |
| Other means of transport | 13 cents | 14 cents |
* 55 cents per kilometre to be raised by:
- 9 cents for towing a trailer;
- 15 cents, if performance of the duties-at-hand requires towing a caravan attached to the car;
- 28 cents, if performance of duties requires towing a mobile canteen or other comparable heavy load attached to the car;
- 4 cents for transporting machinery or other items in the car, weighing over 80 kilograms, or of large size;
- 4 cents, if performance of duties requires the employee to transport a dog in the car;
- 12 cents for actual kilometres driven on forest roads or road construction sites closed to other traffic if performance of duties so requires.
Kilometre and per diem allowances in 2025
The Finnish Tax Administration has published a Decision (13.11.24) on tax-exempt allowances for business travel expenses in 2025.
- If you use own car during your temporary business trip your employer may pay you tax-exempt kilometre allowances. The tax-exempt kilometre allowances will increase by 2 cents and is going to be 59 cents per kilometre in 2025, when you use own car for the business trip (57 cents in 2024, 53 cents per kilometre in 2023, 46 cents in 2022).
- The tax-exempt domestic full per diem allowance (trips longer than 10 hours) will increase to EUR 53 in 2025 (EUR 51 in 2024, EUR 48 in 2023, EUR 45 in 2022).
- The partial per diem allowance (trips longer than 6 hours) is EUR 24 in 2025 (EUR 24 in 2024, EUR 22 in 2023, EUR 20 in 2022).
- The meal allowance (or also known as "meal money”) is EUR 13.25 (EUR 12.75 in 2024, EUR 12.00 in 2023, EUR 11.25 in 2022).
Maximum allowance (compensation) for mileage in 2025
| Vehicle (means of transport) | Maximum allowance amounts per Km, 2025 | Maximum allowance amounts per Km, 2024 |
|---|---|---|
| Passenger car * | 59 cents | 57 cents |
| Motorboat, up to 50 hp | 103 cents | 100 cents |
| Motorboat, more than 50 hp | 149 cents | 145 cents |
| Snowmobile | 142 cents | 138 cents |
| All-terrain quadbike | 134 cents | 130 cents |
| Motorcycle | 45 cents | 44 cents |
| Moped | 24 cents | 23 cents |
| Other means of transport | 14 cents | 14 cents |
* 59 cents per kilometre to be raised by:
- 10 cents for towing a trailer;
- 15 cents, if performance of the duties-at-hand requires towing a caravan attached to the car;
- 30 cents, if performance of duties requires towing a mobile canteen or other comparable heavy load attached to the car;
- 4 cents for transporting machinery or other items in the car, weighing over 80 kilograms, or of large size;
- 4 cents, if performance of duties requires the employee to transport a dog in the car;
- 13 cents for actual kilometres driven on forest roads or road construction sites closed to other traffic if performance of duties so requires.
More information can be found at Finnish Tax Administration website.
Published 30.03.2024 (updated 26.12.2025), FINREPO