Principles for deducting travel expenses
When you travel for business purposes, you can deduct per diems (Pauschbeträge) as business expenses. A per diem is an allowance to cover meals and drinks while you are away from your regular place of business.
In Germany, the rules for per diem deductions depend on the country you are traveling to. The Federal Ministry of Finance publishes a list of per diem rates for each country. These rates vary by location, considering whether the destination is a high-cost or low-cost area. For instance, if you're traveling to a high-cost destination like New York City, you can deduct a higher per diem than if you're traveling to a more affordable location like rural India.
What other travel expenses are deductible?
In addition to per diems, several other travel expenses are deductible for self-employed individuals. These include:
Flight Tickets: The cost of your flight to and from your business destination is fully deductible.
Train Tickets: Tickets for trains or other public transportation are also eligible for deductions.
Trips with your private car: If you have used your private car for a business trip, you can claim 30 cents per kilometer driven.
Taxi Fares: If you need to take a taxi for business purposes, those fares can be deducted.
Hotel Costs: Accommodation costs during your trip can be deducted, including hotel rooms, Airbnb stays, etc.
Trade Fair Visits/ Tickets: If you attend a trade fair or exhibition for business purposes, the entry fees and associated costs are deductible.
All of these expenses should be recorded under the category Travel > For Self-Employed in your app.
How to record travel expenses in Accountable
Keep proof of your trip
You are not required to attach documents for per diem expenses, but it's advisable to keep your plane tickets, hotel receipts, and other relevant documents to verify your business travel.Calculate your per diem deduction
Multiply the per diem rate for the country you visited by the number of days you were traveling. For example, if you spent 5 full days in New York City and the per diem rate is €58 per day, you can deduct €290 as a business expense.Create an expense
Click on "Create an expense manually" - select the "per diem" category in the app, enter the total amount, and specify the last day of your trip as the date.Record other travel expenses
For flight tickets, train tickets, taxi fares, hotel costs, and trade fair visits, simply create a normal expense under the Travel > For Self-Employed category. Make sure to upload all relevant receipts and invoices to ensure proper documentation.
How much can I deduct per day and per country?
You can find the table of per diem amounts per country here below:
n.b.: note that the first day of your arrival is counted as travel day (even if you work the full day)
Country | for the day of arrival and departure, and for an absence of more than 8 hours per calendar day | for an absence of at least 24 hours per calendar day |
Egypt | € 33 | € 50 |
Ethiopia | € 29 | € 44 |
Equatorial Guinea | € 28 | € 42 |
Albania | € 22 | € 33 |
Algeria | € 32 | € 47 |
Andorra | € 30 | € 45 |
Angola | € 27 | € 40 |
Argentina | € 28 | € 42 |
Armenia | € 20 | € 29 |
Azerbaijan | € 29 | € 44 |
Australia (Canberra) | € 49 | € 74 |
Australia (Sydney) | € 38 | € 57 |
Australia (elsewhere) | € 38 | € 57 |
Bahrain | € 32 | € 48 |
Bangladesh | € 31 | € 46 |
Barbados | € 36 | € 54 |
Belgium | € 40 | € 59 |
Benin | € 27 | € 40 |
Bhutan | € 18 | € 27 |
Bolivia | € 31 | € 46 |
Bosnia and Herzegovina | € 21 | € 32 |
Botswana | € 27 | € 40 |
Brazil (Brasília) | € 34 | € 51 |
Brazil (Rio de Janeiro) | € 46 | € 69 |
Brazil (São Paulo) | € 31 | € 46 |
Brazil (elsewhere) | € 31 | € 46 |
Brunei | € 30 | € 45 |
Bulgaria | € 25 | € 38 |
Burkina Faso | € 26 | € 39 |
Burundi | € 39 | € 58 |
Chile | € 29 | € 44 |
China (Hong Kong) | € 56 | € 83 |
China (Beijing) | € 38 | € 57 |
China (Shanghai) | € 32 | € 48 |
China (elsewhere) | € 32 | € 48 |
Costa Rica | € 40 | € 60 |
Côte d’Ivoire | € 40 | € 60 |
Denmark | € 50 | € 75 |
Germany | € 14 | € 28 |
Dominican Republic | € 33 | € 50 |
Djibouti | € 52 | € 77 |
Ecuador | € 18 | € 27 |
El Salvador | € 44 | € 65 |
Eritrea | € 31 | € 46 |
Estonia | € 26 | € 39 |
Fiji | € 21 | € 32 |
Finland | € 36 | € 54 |
France (Paris and départements 77, 78, 91 to 95) | € 39 | € 58 |
France (elsewhere) | € 36 | € 53 |
Gabon | € 43 | € 64 |
Gambia | € 27 | € 40 |
Georgia | € 30 | € 45 |
Ghana | € 31 | € 46 |
Greece (Athens) | € 27 | € 40 |
Greece (elsewhere) | € 24 | € 36 |
Guatemala | € 31 | € 46 |
Guinea | € 40 | € 59 |
Guinea-Bissau | € 21 | € 32 |
Honduras | € 38 | € 57 |
India (Bangalore) | € 28 | € 42 |
India (Chennai) | € 15 | € 22 |
India (Kolkata) | € 21 | € 32 |
India (Mumbai) | € 36 | € 53 |
India (New Delhi) | € 31 | € 46 |
India (elsewhere) | € 15 | € 22 |
Indonesia | € 30 | € 45 |
Iran | € 22 | € 33 |
Ireland | € 43 | € 64 |
Iceland | € 41 | € 62 |
Israel | € 40 | € 59 |
Italy (Milan) | € 28 | € 42 |
Italy (Rome) | € 32 | € 48 |
Italy (elsewhere) | € 28 | € 42 |
Jamaica | € 26 | € 39 |
Japan (Tokyo) | € 33 | € 50 |
Japan (Osaka) | € 22 | € 33 |
Japan (elsewhere) | € 22 | € 33 |
Jordan | € 38 | € 57 |
Cambodia | € 28 | € 42 |
Cameroon | € 37 | € 56 |
Canada (Ottawa) | € 41 | € 62 |
Canada (Toronto) | € 36 | € 54 |
Canada (Vancouver) | € 42 | € 63 |
Canada (elsewhere) | € 36 | € 54 |
Cape Verde | € 25 | € 38 |
Kazakhstan | € 22 | € 33 |
Qatar | € 54 | € 81 |
Kenya | € 32 | € 48 |
Kyrgyzstan | € 24 | € 35 |
Colombia | € 23 | € 34 |
Congo, Republic of the | € 36 | € 53 |
Congo, Democratic Republic of the | € 44 | € 65 |
Korea, Republic of (South Korea) | € 26 | € 39 |
Kosovo | € 16 | € 24 |
Croatia | € 31 | € 46 |
Cuba | € 34 | € 51 |
Kuwait | € 42 | € 63 |
Laos | € 24 | € 35 |
Lesotho | € 19 | € 28 |
Latvia | € 31 | € 46 |
Lebanon | € 46 | € 69 |
Liberia | € 44 | € 65 |
Liechtenstein | € 38 | € 57 |
Lithuania | € 32 | € 48 |
Luxembourg | € 42 | € 63 |
Madagascar | € 22 | € 33 |
Malawi | € 28 | € 41 |
Malaysia | € 24 | € 36 |
Maldives | € 47 | € 70 |
Mali | € 28 | € 42 |
Malta | € 40 | € 59 |
Morocco | € 28 | € 41 |
Marshall Islands | € 30 | € 45 |
Mauritania | € 24 | € 35 |
Mauritius | € 29 | € 44 |
Mexico | € 27 | € 40 |
Moldova, Republic of | € 17 | € 26 |
Monaco | € 35 | € 52 |
Mongolia | € 16 | € 23 |
Montenegro | € 21 | € 32 |
Mozambique | € 34 | € 51 |
Myanmar | € 16 | € 23 |
Namibia | € 19 | € 28 |
Nepal | € 22 | € 33 |
New Zealand | € 39 | € 58 |
Nicaragua | € 31 | € 46 |
Netherlands | € 39 | € 58 |
Niger | € 28 | € 42 |
Nigeria | € 35 | € 52 |
North Macedonia | € 18 | € 27 |
Norway | € 50 | € 75 |
Austria | € 33 | € 50 |
Oman | € 43 | € 64 |
Pakistan | € 28 | € 41 |
Palau | € 34 | € 51 |
Panama | € 28 | € 41 |
Papua New Guinea | € 40 | € 59 |
Paraguay | € 26 | € 39 |
Peru | € 35 | € 52 |
Philippines (also applies to Micronesia) | € 28 | € 41 |
Poland (Wrocław) | € 23 | € 34 |
Poland (Warsaw) | € 27 | € 40 |
Poland (elsewhere) | € 23 | € 34 |
Portugal | € 21 | € 32 |
Rwanda | € 29 | € 44 |
Romania | € 25 | € 38 |
Russian Federation (Moscow) | € 20 | € 30 |
Russian Federation (St. Petersburg) | € 19 | € 28 |
Russian Federation (elsewhere) | € 19 | € 28 |
Zambia | € 25 | € 38 |
Samoa | € 26 | € 39 |
San Marino | € 23 | € 34 |
São Tomé and Príncipe | € 24 | € 36 |
Saudi Arabia (Jeddah) | € 38 | € 57 |
Saudi Arabia (Riyadh) | € 37 | € 56 |
Saudi Arabia (elsewhere) | € 37 | € 56 |
Sweden | € 44 | € 66 |
Switzerland (Bern) | € 55 | € 82 |
Switzerland (Geneva) | € 47 | € 70 |
Switzerland (elsewhere) | € 47 | € 70 |
Senegal | € 32 | € 48 |
Serbia | € 18 | € 27 |
Sierra Leone | € 38 | € 57 |
Zimbabwe | € 42 | € 63 |
Singapore | € 48 | € 71 |
Slovakia | € 22 | € 33 |
Slovenia | € 25 | € 38 |
Spain (Barcelona) | € 23 | € 34 |
Spain (Canary Islands) | € 24 | € 36 |
Spain (Madrid) | € 28 | € 42 |
Spain (Palma de Mallorca) | € 29 | € 44 |
Spain (elsewhere) | € 23 | € 34 |
Sri Lanka | € 24 | € 36 |
South Africa (Cape Town) | € 22 | € 33 |
South Africa (Johannesburg) | € 24 | € 36 |
South Africa (elsewhere) | € 20 | € 29 |
South Sudan | € 34 | € 51 |
Tajikistan | € 18 | € 27 |
Taiwan | € 34 | € 51 |
Tanzania | € 29 | € 44 |
Thailand | € 24 | € 36 |
Togo | € 24 | € 36 |
Tonga | € 20 | € 29 |
Trinidad and Tobago* | € 44 | € 66 |
Chad | € 28 | € 42 |
Czech Republic | € 21 | € 32 |
Türkiye (Ankara) | € 21 | € 32 |
Türkiye (Izmir) | € 29 | € 44 |
Türkiye (elsewhere) | € 16 | € 24 |
Tunisia | € 27 | € 40 |
Turkmenistan | € 19 | € 28 |
Uganda | € 30 | € 45 |
Ukraine | € 22 | € 33 |
Hungary | € 21 | € 32 |
Uruguay | € 27 | € 40 |
Uzbekistan | € 21 | € 32 |
Vatican City | € 32 | € 48 |
Venezuela | € 34 | € 51 |
United Arab Emirates | € 54 | € 81 |
USA (Atlanta) | € 52 | € 77 |
USA (Boston) | € 42 | € 63 |
USA (Chicago) | € 44 | € 65 |
USA (Houston) | € 41 | € 62 |
USA (Los Angeles) | € 43 | € 64 |
USA (Miami) | € 44 | € 65 |
USA (New York City) | € 44 | € 66 |
USA (San Francisco) | € 40 | € 59 |
USA (Washington, D.C.) | € 44 | € 66 |
USA (elsewhere) | € 40 | € 59 |
UK (London) | € 44 | € 66 |
UK (elsewhere) | € 35 | € 52 |
Vietnam | € 24 | € 36 |
Belarus | € 14 | € 21 |
Central African Republic | € 36 | € 53 |
Cyprus | € 28 | € 42 |
ℹ️ Your destination isn't on the list? Then the rate for Luxembourg applies (€ 42 / € 63). For overseas and outlying territories of a country, the rate of the mother country applies.
* The rates for Trinidad and Tobago also apply to Antigua and Barbuda, Dominica, Grenada, Guyana, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, and Suriname.
Calculator for your per diems
💡Use our calculator to compute your per diems 💡
→ Here's the link to the spreadsheet
Read more on the tax office website official document.