How is a travel expense claim calculated?

A travel expense claim combines the mileage allowance (kilometres driven × rate per km), per diems based on the duration of each travel day, and other expenses such as parking and accommodation. The calculator adds the items together and shows the total claim.

How much is the mileage allowance in 2026?

The tax-free mileage allowance confirmed by the Finnish Tax Administration is €0.55/km for a car in 2026. Each work-related passenger in the vehicle increases the allowance by €0.05/km.

When do you get a full per diem versus a partial per diem?

You are entitled to the full per diem (€54) when a business trip lasts more than 10 hours. The partial per diem (€25) applies when the trip lasts more than 6 hours but at most 10 hours. In both cases the destination must be more than 15 km from your home and workplace.

Are travel expense reimbursements tax-free?

Yes. Mileage allowances and per diems are tax-free when they do not exceed the maximum amounts confirmed by the Finnish Tax Administration and the trip conditions are met. Any amount paid above the maximum is taxable salary income.

Do I need receipts for a travel expense claim?

Mileage allowances and per diems do not require receipts — the details on the expense claim, such as the route, kilometres and trip duration, are sufficient. Other expenses such as parking, accommodation and tickets are reimbursed against receipts.

Travel Expense Calculator

Calculate your whole travel expense claim at once: mileage allowance for your own car (€0.55/km), full per diems (€54) and partial per diems (€25), plus other expenses. Official Finnish Tax Administration rates for 2026.

Kilometres driven with own car: 0 km

Mileage allowance (€/km)The 2026 Finnish Tax Administration maximum for a car is €0.55/km

Full per diems (€54 each): 0 pcs

pcs

Partial per diems (€25 each): 0 pcs

pcs

Other expenses (€)E.g. parking and accommodation against receipts

Travel expense breakdown

Mileage allowance total0 km × 0,55 €/km0,00 €

Full per diems0 × 54 €0,00 €

Partial per diems0 × 25 €0,00 €

Other expenses0,00 €

Total expense claim0,00 €

Mileage allowance and per diems are tax-free when the Finnish Tax Administration conditions are met: the full per diem (€54) requires a business trip of over 10 hours and the partial per diem (€25) a trip of over 6 hours but at most 10 hours. The destination must also be more than 15 km from both home and workplace.

How to prepare a travel expense claim correctly

A travel expense claim is an employee report of business trip costs, which the employer uses to pay tax-free reimbursements. A correct claim needs the purpose and destination of the trip, departure and return times, the kilometres driven with your own car and the route taken. The mileage allowance is calculated by multiplying the kilometres by the rate confirmed by the Finnish Tax Administration, and per diems are determined by the duration of the trip. Other costs, such as parking fees, accommodation and tickets, are attached to the claim as receipts. It is best to file the claim soon after the trip while the details are still fresh — many workplaces also set a deadline, for example one month from the end of the trip. This calculator helps you verify that the total is correct before submitting the claim.

Mileage allowance and per diem conditions in 2026

The Finnish Tax Administration confirms the maximum tax-free travel reimbursements every year. In 2026 the mileage allowance for a car is €0.55/km, and each work-related passenger in the vehicle raises the rate by €0.05/km. The full per diem is €54 and requires a business trip of more than 10 hours. The partial per diem is €25 and is paid when the trip lasts more than 6 hours but at most 10 hours. In both cases the destination must be more than 15 kilometres from both your home and your regular workplace. When reimbursements are paid within these maximums and conditions, they are completely tax-free for the employee and are not reported on the tax return. Any amount above the limits is treated as taxable salary income.

Common mistakes in travel expense claims

The most common mistake is choosing the wrong per diem type: a full per diem is claimed even though the trip lasted at most 10 hours and the correct reimbursement would be the partial per diem. Another frequent error is estimating kilometres from memory — check the distance from a route service or driving log, as unrealistic kilometre figures are a typical reason for queries. Many people also forget the passenger supplement (€0.05/km per work-related passenger) or fail to attach receipts for other expenses, in which case those costs cannot be reimbursed. Note also that the 15-kilometre distance rule applies to per diems: short trips nearby do not qualify for a per diem even if the working day runs long. Use the calculator to check each item before sending your claim for approval.