The Tax Administration has issued a decision on tax-free travel allowances for 2025. In this blog post, we present the following information on reimbursements:
Mileage allowance 2025:
The maximum travel allowance for commuting by car is €0.59 per kilometre driven.
Daily allowance 2025:
Part-time allowance: working more than six hours per day entitles you to a part-time allowance of €24.
Full-time allowance: working more than 10 hours per day entitles you to a full-time allowance of €53.
Meal allowance2025:
One meal: the allowance for one meal is €13.25.
Two meals: If two meals are eaten during the day, the total reimbursement is €26.50.
As a light entrepreneur, you can get tax-free mileage allowances, daily allowances and other reimbursements for travel expenses, as long as these have been agreed in writing with the client in an assignment agreement.
The assignment contract and the travel invoice certifying the reimbursement must be submitted to Truster before the reimbursement is paid. In the absence of a separate agreement on travel expenses, you can deduct travel expenses as an income-earning expense for personal tax purposes.
You can find out more about tax-exempt travel expenses and the conditions for reimbursement on the Tax Administration's website.