Tax-exempt allowances 2022 + Travel expenses form

Fill in the enclosed travel invoice form and save it on your computer.

You can find the travel expenses form on your computer later, and send it with the invoice.

See the Finnish Tax Administration’s information on allowances for 2022: (for more detailed information, see

The per diem allowances for 2022 are

  • Partial per diem EUR 20: (trips longer than 6 hours)
  • Full per diem EUR 44 (trips longer than 10 hours)
  • The maximum meal allowance is EUR 11,25. The form of tax-exempt coverage, meal allowance, may be paid to an employee to whom no per diem allowance is paid on a business trip and, for work-related reasons, there is no opportunity to eat at their normal place during the meal break.
  • If the employee has to have two meals at a place other than their normal eating-place during a business trip and no per diem is being paid, the maximum amount of meal allowance is EUR 22,50.