Question 1

What is the daily per diem allowance in Finland?

Accepted Answer

The Finnish Tax Administration sets per diem rates annually. There is a partial per diem for trips of 6–10 hours, and a full per diem for trips over 10 hours. International trips have higher rates.

Question 2

Is per diem taxable in Finland?

Accepted Answer

Per diem allowances paid up to the Tax Administration's official rates are tax-free for the employee. The rates are updated annually and vary for domestic and international travel.

Question 3

What qualifies as a business trip for per diem purposes?

Accepted Answer

A business trip must be at least 15 km from the employee's regular workplace or home and must last at least 6 hours. The trip must be for work purposes and temporary in nature.

Tyyppi	Päiviä	Päiväraha
Kokopäiväraha	3	153,00 €
Osapäiväraha	1	24,00 €
Yhteensä		177,00 €

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