Travel expense calculator (Germany)
This free travel expense calculator works out the tax-free reimbursement for a business trip under German law: the Verpflegungspauschale of 14 euros for absences of eight hours or more and 28 euros for full 24-hour days, plus accommodation and transport costs. It follows §9 (4a) EStG and the BMF circular of 5 December 2025. You can print the result or save it as a PDF straight away.
Result
€0/h
Minimum break-even rate
Trip details
Were meals provided?
These deductions apply per day on which the meal was provided.
Travel costs
For the outward and return trip, the distance is doubled.
For each colleague travelling along: +€0.02/km tax-free surcharge
Overnight stay
Incidental costs
With proof, e.g. parking fees, luggage costs, phone/internet costs while travelling
TRAVEL EXPENSE STATEMENT
Travel dates not entered yet
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0 km × €0.30/km
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Legal basis: § 9 para. 4a EStG (meal allowance), § 9 para. 1 no. 4a EStG (mileage allowance), BMF circular dated 05.12.2025.
Disclaimer
All calculations are based on the applicable flat rates from the BMF circular dated 05.12.2025. Not a substitute for a tax advisor. All information without guarantee.
All benchmarks and calculations are based on data available in 2026 and are not legally binding.
How the per diem rates work
For the additional meal allowance, domestic travel has two tiers: 14 euros for each calendar day with at least eight hours away and for the arrival and departure day of multi-day trips, and 28 euros for full 24-hour days. The condition is always a business-related activity away from your home and your first place of work. Time counts from leaving home until you return; overnight stays on a train or plane count as travel time, not as a day of rest.
Multi-day trips and provided meals
On multi-day trips the arrival and departure day each earn the small per diem of 14 euros, the days in between the full 28 euros. If meals are provided — hotel breakfast or a dinner on the client's bill, for example — the daily rate is reduced: 20 percent for breakfast and 40 percent each for lunch and dinner, always calculated on the 24-hour rate. In 2026 that is 5.60 euros or 11.20 euros per provided meal for domestic travel.
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