Per diems are allowances provided to cover the increased costs of meals and incidental expenses during business trips abroad. These rates vary by destination country and are set according to official regulations. Employers must ensure compliance with these rates when compensating employees for international travel.
The table below provides the per diem rates and accommodation limits for Polish employees traveling internationally. These rates are accurate as of December 2024 but may change, so it’s important to verify the latest information before planning a business trip.
Country | Currency | Per Diem Rate | Accommodation Limit |
Afghanistan | EUR | 47 | 140 |
Albania | EUR | 41 | 120 |
Algeria | EUR | 50 | 200 |
Andorra | EUR | 50 | 200 |
Angola | USD | 61 | 180 |
Saudi Arabia | EUR | 50 | 200 |
Argentina | USD | 50 | 150 |
Armenia | EUR | 42 | 145 |
Australia | AUD | 95 | 270 |
Austria | EUR | 57 | 150 |
Azerbaijan | EUR | 43 | 150 |
Bangladesh | USD | 50 | 120 |
Belgium | EUR | 55 | 200 |
Belarus | EUR | 42 | 130 |
Bosnia and Herzegovina | EUR | 41 | 100 |
Brazil | EUR | 43 | 120 |
Bulgaria | EUR | 40 | 120 |
Chile | USD | 60 | 120 |
China | EUR | 55 | 170 |
Croatia | EUR | 42 | 125 |
Cyprus | EUR | 43 | 160 |
Montenegro | EUR | 40 | 110 |
Czech Republic | EUR | 41 | 120 |
Denmark | DKK | 446 | 1.43 |
Democratic Republic of Congo | USD | 66 | 220 |
Egypt | USD | 55 | 150 |
Ecuador | USD | 44 | 110 |
Estonia | EUR | 45 | 110 |
Ethiopia | USD | 55 | 300 |
Finland | EUR | 53 | 180 |
France | EUR | 55 | 200 |
Greece | EUR | 50 | 160 |
Georgia | EUR | 48 | 160 |
Spain | EUR | 50 | 200 |
Netherlands | EUR | 50 | 150 |
India | EUR | 42 | 210 |
Indonesia | EUR | 41 | 110 |
Iraq | USD | 60 | 120 |
Ireland | EUR | 52 | 160 |
Iceland | EUR | 56 | 160 |
Israel | EUR | 70 | 200 |
Japan | JPY | 7,532 | 22 |
Yemen | USD | 48 | 160 |
Jordan | EUR | 50 | 130 |
Cambodia | USD | 45 | 100 |
Canada | CAD | 71 | 190 |
Qatar | EUR | 41 | 200 |
Kazakhstan | EUR | 45 | 155 |
Kenya | EUR | 41 | 150 |
Kyrgyzstan | USD | 41 | 150 |
Colombia | USD | 49 | 120 |
Congo | USD | 66 | 220 |
South Korea | EUR | 46 | 170 |
North Korea | EUR | 48 | 170 |
Costa Rica | USD | 50 | 140 |
Cuba | EUR | 50 | 140 |
Kuwait | EUR | 39 | 200 |
Laos | USD | 54 | 100 |
Lebanon | USD | 57 | 150 |
Libya | EUR | 52 | 100 |
Liechtenstein | CHF | 88 | 220 |
Lithuania | EUR | 45 | 150 |
Luxembourg | EUR | 55 | 200 |
Latvia | EUR | 57 | 132 |
North Macedonia | EUR | 43 | 138 |
Malaysia | EUR | 41 | 140 |
Malta | EUR | 43 | 180 |
Morocco | EUR | 41 | 130 |
Mexico | USD | 58 | 154 |
Moldova | EUR | 45 | 94 |
Monaco | EUR | 55 | 200 |
Mongolia | EUR | 45 | 154 |
Germany | EUR | 49 | 170 |
Nigeria | EUR | 46 | 240 |
Norway | NOK | 496 | 1.65 |
New Zealand | USD | 58 | 180 |
Oman | EUR | 40 | 240 |
Pakistan | EUR | 38 | 200 |
Palestine | EUR | 70 | 200 |
Panama | USD | 52 | 140 |
Peru | USD | 50 | 150 |
South Africa | USD | 52 | 275 |
Portugal | EUR | 49 | 150 |
Russia | EUR | 48 | 200 |
Romania | EUR | 42 | 110 |
San Marino | EUR | 53 | 192 |
Senegal | EUR | 44 | 120 |
Serbia | EUR | 40 | 110 |
Singapore | USD | 56 | 230 |
Slovakia | EUR | 47 | 132 |
Slovenia | EUR | 45 | 143 |
USA (general) | USD | 59 | 200 |
New York (specific) | 350 | ||
Washington (specific) | 300 | ||
Syria | USD | 50 | 150 |
Switzerland | CHF | 88 | 220 |
Sweden | SEK | 510 | 2 |
Tajikistan | EUR | 41 | 140 |
Thailand | USD | 42 | 110 |
Tanzania | USD | 53 | 150 |
Tunisia | EUR | 37 | 100 |
Turkey | USD | 53 | 185 |
Turkmenistan | EUR | 47 | 90 |
Ukraine | EUR | 41 | 180 |
Uruguay | USD | 50 | 80 |
Uzbekistan | EUR | 41 | 140 |
Vatican | EUR | 53 | 192 |
Venezuela | USD | 60 | 220 |
Hungary | EUR | 44 | 143 |
United Kingdom | GBP | 45 | 220 |
Vietnam | USD | 53 | 160 |
Italy | EUR | 53 | 192 |
Ivory Coast | EUR | 33 | 100 |
Zimbabwe | EUR | 39 | 90 |
UAE | EUR | 43 | 220 |
Other Countries | EUR | 41 | 140 |
Key Notes
Verification Required: Rates are accurate as of December 2024, but periodic updates may occur. Always confirm the current rates before planning a trip.
Employer Compliance: Employers must adhere to these rates unless alternative agreements are in place.
Tax Exemption: Per diem amounts up to legal limits are generally exempt from taxes and social contributions, except for mobile workers whose conditions differ.
This comprehensive list ensures employees and employers are informed and prepared for international business travel arrangements.