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Finnish Tax Administration: kilometre and per diem allowances
On Thursday 25.11.21, the Finnish Tax Administration has published a decision on tax-exempt allowances for travel expenses in 2022.
- 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 46 cents per kilometre in 2022, when you use own car for the business trip (44 cents per kilometre in 2021).
- The tax-exempt domestic full per diem allowance (trips longer than 10 hours) will increase to EUR 45 in 2022 (EUR 44 in 2021).
- The partial per diem allowance (trips longer than 6 hours) is EUR 20 (the same amount EUR 20 in 2021).
- The meal allowance (or also known as "meal money”) is EUR 11.25 (EUR 11,00 in 2021).
Maximum allowance (compensation) for mileage in 2022
| Vehicle (means of transport) | Maximum allowance amounts per Km |
|---|---|
| Passenger car * | 46 cents |
| Motorboat, up to 50 hp | 80 cents |
| Motorboat, more than 50 hp | 116 cents |
| Snowmobile | 110 cents |
| All-terrain quadbike | 104 cents |
| Motorcycle | 35 cents |
| Moped | 19 cents |
| Other means of transport | 11 cents |
* 46 cents per kilometre to be raised by:
- 8 cents for towing a trailer;
- 12 cents, if performance of the duties-at-hand requires towing a caravan attached to the car;
- 23 cents, if performance of duties requires towing a mobile canteen or other comparable heavy load attached to the car;
- 3 cents for transporting machinery or other items in the car, weighing over 80 kilograms, or of large size;
- 3 cents, if performance of duties requires the employee to transport a dog in the car;
- 10 cents for actual kilometres driven on forest roads or road construction sites closed to other traffic if performance of duties so requires.
The full information can be found at Finnish Tax Administration website.
Published 28.11.2021, FINREPO