When you travel for business purposes, you can deduct per diems (Pauschbeträge) as business expenses. A per diem is an allowance to cover meals and drinks while you are away from your regular place of business.
In Germany, the rules for per diem deductions depend on the country you are traveling to. The Federal Ministry of Finance publishes a list of per diem rates for each country. These rates vary by location, considering whether the destination is a high-cost or low-cost area. For instance, if you're traveling to a high-cost destination like New York City, you can deduct a higher per diem than if you're traveling to a more affordable location like rural India.
In addition to per diems, several other travel expenses are deductible for self-employed individuals. These include:
Flight Tickets: The cost of your flight to and from your business destination is fully deductible.
Train Tickets: Tickets for trains or other public transportation are also eligible for deductions.
Trips with your private car: If you have used your private car for a business trip, you can claim 30 cents per kilometer driven.
Taxi Fares: If you need to take a taxi for business purposes, those fares can be deducted.
Hotel Costs: Accommodation costs during your trip can be deducted, including hotel rooms, Airbnb stays, etc.
Trade Fair Visits/ Tickets: If you attend a trade fair or exhibition for business purposes, the entry fees and associated costs are deductible.
All of these expenses should be recorded under the category Travel > For Self-Employed in your app.
Keep proof of your trip
You are not required to attach documents for per diem expenses, but it's advisable to keep your plane tickets, hotel receipts, and other relevant documents to verify your business travel.
Calculate your per diem deduction
Multiply the per diem rate for the country you visited by the number of days you were traveling. For example, if you spent 5 full days in New York City and the per diem rate is €58 per day, you can deduct €290 as a business expense.
Create an expense
Click on "Create an expense manually" - select the "per diem" category in the app, enter the total amount, and specify the last day of your trip as the date.
Record other travel expenses
For flight tickets, train tickets, taxi fares, hotel costs, and trade fair visits, simply create a normal expense under the Travel > For Self-Employed category. Make sure to upload all relevant receipts and invoices to ensure proper documentation.
You can find the table of per diem amounts per country here below:
n.b.: note that the first day of your arrival is counted as travel day (even if you work the full day)
Country | for the day of arrival and departure, and for an absence of more than 8 hours per calendar day | for an absence of at least 24 hours per calendar day |
Egypt | € 33 | € 50 |
Ethiopia | € 29 | € 44 |
Equatorial Guinea | € 28 | € 42 |
Albania | € 22 | € 33 |
Algeria | € 32 | € 47 |
Andorra | € 30 | € 45 |
Angola | € 27 | € 40 |
Argentina | € 28 | € 42 |
Armenia | € 20 | € 29 |
Azerbaijan | € 29 | € 44 |
Australia (Canberra) | € 49 | € 74 |
Australia (Sydney) | € 38 | € 57 |
Australia (elsewhere) | € 38 | € 57 |
Bahrain | € 32 | € 48 |
Bangladesh | € 31 | € 46 |
Barbados | € 36 | € 54 |
Belgium | € 40 | € 59 |
Benin | € 27 | € 40 |
Bhutan | € 18 | € 27 |
Bolivia | € 31 | € 46 |
Bosnia and Herzegovina | € 21 | € 32 |
Botswana | € 27 | € 40 |
Brazil (Brasília) | € 34 | € 51 |
Brazil (Rio de Janeiro) | € 46 | € 69 |
Brazil (São Paulo) | € 31 | € 46 |
Brazil (elsewhere) | € 31 | € 46 |
Brunei | € 30 | € 45 |
Bulgaria | € 25 | € 38 |
Burkina Faso | € 26 | € 39 |
Burundi | € 39 | € 58 |
Chile | € 29 | € 44 |
China (Hong Kong) | € 56 | € 83 |
China (Beijing) | € 38 | € 57 |
China (Shanghai) | € 32 | € 48 |
China (elsewhere) | € 32 | € 48 |
Costa Rica | € 40 | € 60 |
Côte d’Ivoire | € 40 | € 60 |
Denmark | € 50 | € 75 |
Germany | € 14 | € 28 |
Dominican Republic | € 33 | € 50 |
Djibouti | € 52 | € 77 |
Ecuador | € 18 | € 27 |
El Salvador | € 44 | € 65 |
Eritrea | € 31 | € 46 |
Estonia | € 26 | € 39 |
Fiji | € 21 | € 32 |
Finland | € 36 | € 54 |
France (Paris and départements 77, 78, 91 to 95) | € 39 | € 58 |
France (elsewhere) | € 36 | € 53 |
Gabon | € 43 | € 64 |
Gambia | € 27 | € 40 |
Georgia | € 30 | € 45 |
Ghana | € 31 | € 46 |
Greece (Athens) | € 27 | € 40 |
Greece (elsewhere) | € 24 | € 36 |
Guatemala | € 31 | € 46 |
Guinea | € 40 | € 59 |
Guinea-Bissau | € 21 | € 32 |
Honduras | € 38 | € 57 |
India (Bangalore) | € 28 | € 42 |
India (Chennai) | € 15 | € 22 |
India (Kolkata) | € 21 | € 32 |
India (Mumbai) | € 36 | € 53 |
India (New Delhi) | € 31 | € 46 |
India (elsewhere) | € 15 | € 22 |
Indonesia | € 30 | € 45 |
Iran | € 22 | € 33 |
Ireland | € 43 | € 64 |
Iceland | € 41 | € 62 |
Israel | € 40 | € 59 |
Italy (Milan) | € 28 | € 42 |
Italy (Rome) | € 32 | € 48 |
Italy (elsewhere) | € 28 | € 42 |
Jamaica | € 26 | € 39 |
Japan (Tokyo) | € 33 | € 50 |
Japan (Osaka) | € 22 | € 33 |
Japan (elsewhere) | € 22 | € 33 |
Jordan | € 38 | € 57 |
Cambodia | € 28 | € 42 |
Cameroon | € 37 | € 56 |
Canada (Ottawa) | € 41 | € 62 |
Canada (Toronto) | € 36 | € 54 |
Canada (Vancouver) | € 42 | € 63 |
Canada (elsewhere) | € 36 | € 54 |
Cape Verde | € 25 | € 38 |
Kazakhstan | € 22 | € 33 |
Qatar | € 54 | € 81 |
Kenya | € 32 | € 48 |
Kyrgyzstan | € 24 | € 35 |
Colombia | € 23 | € 34 |
Congo, Republic of the | € 36 | € 53 |
Congo, Democratic Republic of the | € 44 | € 65 |
Korea, Republic of (South Korea) | € 26 | € 39 |
Kosovo | € 16 | € 24 |
Croatia | € 31 | € 46 |
Cuba | € 34 | € 51 |
Kuwait | € 42 | € 63 |
Laos | € 24 | € 35 |
Lesotho | € 19 | € 28 |
Latvia | € 31 | € 46 |
Lebanon | € 46 | € 69 |
Liberia | € 44 | € 65 |
Liechtenstein | € 38 | € 57 |
Lithuania | € 32 | € 48 |
Luxembourg | € 42 | € 63 |
Madagascar | € 22 | € 33 |
Malawi | € 28 | € 41 |
Malaysia | € 24 | € 36 |
Maldives | € 47 | € 70 |
Mali | € 28 | € 42 |
Malta | € 40 | € 59 |
Morocco | € 28 | € 41 |
Marshall Islands | € 30 | € 45 |
Mauritania | € 24 | € 35 |
Mauritius | € 29 | € 44 |
Mexico | € 27 | € 40 |
Moldova, Republic of | € 17 | € 26 |
Monaco | € 35 | € 52 |
Mongolia | € 16 | € 23 |
Montenegro | € 21 | € 32 |
Mozambique | € 34 | € 51 |
Myanmar | € 16 | € 23 |
Namibia | € 19 | € 28 |
Nepal | € 22 | € 33 |
New Zealand | € 39 | € 58 |
Nicaragua | € 31 | € 46 |
Netherlands | € 39 | € 58 |
Niger | € 28 | € 42 |
Nigeria | € 35 | € 52 |
North Macedonia | € 18 | € 27 |
Norway | € 50 | € 75 |
Austria | € 33 | € 50 |
Oman | € 43 | € 64 |
Pakistan | € 28 | € 41 |
Palau | € 34 | € 51 |
Panama | € 28 | € 41 |
Papua New Guinea | € 40 | € 59 |
Paraguay | € 26 | € 39 |
Peru | € 35 | € 52 |
Philippines (also applies to Micronesia) | € 28 | € 41 |
Poland (Wrocław) | € 23 | € 34 |
Poland (Warsaw) | € 27 | € 40 |
Poland (elsewhere) | € 23 | € 34 |
Portugal | € 21 | € 32 |
Rwanda | € 29 | € 44 |
Romania | € 25 | € 38 |
Russian Federation (Moscow) | € 20 | € 30 |
Russian Federation (St. Petersburg) | € 19 | € 28 |
Russian Federation (elsewhere) | € 19 | € 28 |
Zambia | € 25 | € 38 |
Samoa | € 26 | € 39 |
San Marino | € 23 | € 34 |
São Tomé and Príncipe | € 24 | € 36 |
Saudi Arabia (Jeddah) | € 38 | € 57 |
Saudi Arabia (Riyadh) | € 37 | € 56 |
Saudi Arabia (elsewhere) | € 37 | € 56 |
Sweden | € 44 | € 66 |
Switzerland (Bern) | € 55 | € 82 |
Switzerland (Geneva) | € 47 | € 70 |
Switzerland (elsewhere) | € 47 | € 70 |
Senegal | € 32 | € 48 |
Serbia | € 18 | € 27 |
Sierra Leone | € 38 | € 57 |
Zimbabwe | € 42 | € 63 |
Singapore | € 48 | € 71 |
Slovakia | € 22 | € 33 |
Slovenia | € 25 | € 38 |
Spain (Barcelona) | € 23 | € 34 |
Spain (Canary Islands) | € 24 | € 36 |
Spain (Madrid) | € 28 | € 42 |
Spain (Palma de Mallorca) | € 29 | € 44 |
Spain (elsewhere) | € 23 | € 34 |
Sri Lanka | € 24 | € 36 |
South Africa (Cape Town) | € 22 | € 33 |
South Africa (Johannesburg) | € 24 | € 36 |
South Africa (elsewhere) | € 20 | € 29 |
South Sudan | € 34 | € 51 |
Tajikistan | € 18 | € 27 |
Taiwan | € 34 | € 51 |
Tanzania | € 29 | € 44 |
Thailand | € 24 | € 36 |
Togo | € 24 | € 36 |
Tonga | € 20 | € 29 |
Trinidad and Tobago* | € 44 | € 66 |
Chad | € 28 | € 42 |
Czech Republic | € 21 | € 32 |
Türkiye (Ankara) | € 21 | € 32 |
Türkiye (Izmir) | € 29 | € 44 |
Türkiye (elsewhere) | € 16 | € 24 |
Tunisia | € 27 | € 40 |
Turkmenistan | € 19 | € 28 |
Uganda | € 30 | € 45 |
Ukraine | € 22 | € 33 |
Hungary | € 21 | € 32 |
Uruguay | € 27 | € 40 |
Uzbekistan | € 21 | € 32 |
Vatican City | € 32 | € 48 |
Venezuela | € 34 | € 51 |
United Arab Emirates | € 54 | € 81 |
USA (Atlanta) | € 52 | € 77 |
USA (Boston) | € 42 | € 63 |
USA (Chicago) | € 44 | € 65 |
USA (Houston) | € 41 | € 62 |
USA (Los Angeles) | € 43 | € 64 |
USA (Miami) | € 44 | € 65 |
USA (New York City) | € 44 | € 66 |
USA (San Francisco) | € 40 | € 59 |
USA (Washington, D.C.) | € 44 | € 66 |
USA (elsewhere) | € 40 | € 59 |
UK (London) | € 44 | € 66 |
UK (elsewhere) | € 35 | € 52 |
Vietnam | € 24 | € 36 |
Belarus | € 14 | € 21 |
Central African Republic | € 36 | € 53 |
Cyprus | € 28 | € 42 |
ℹ️ Your destination isn't on the list? Then the rate for Luxembourg applies (€ 42 / € 63). For overseas and outlying territories of a country, the rate of the mother country applies.
* The rates for Trinidad and Tobago also apply to Antigua and Barbuda, Dominica, Grenada, Guyana, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, and Suriname.
💡Use our calculator to compute your per diems 💡
→ Here's the link to the spreadsheet
Read more on the tax office website official document.
Der komplette Leitfaden für die ersten 12 Monate - von Steuerberatern geprüft
Kostenlos herunterladen
Author - Sophia Merzbach
Sophia has been a key member of the Accountable team for many years, bringing a unique blend of journalistic precision and in-depth tax expertise to her work.
Who is Sophia ?Thank you for your feedback!
Useful
How much income tax is deducted from your income is largely determined by your tax class. There are ...
Read moreWorking as a self-employed professional has many advantages: You are your own boss and you can choos...
Read moreWorking with international clients can be tricky, depending on where exactly they’re located, whet...
Read moreThey always answer right away to any question I have, they provide clear answers, and they are very patient even when I struggle to understand. They try to explain in different ways. They are very helpful, responsive and friendly.
Chiara Marradi
10/05/2026
This is an amazing application with great support on issues. In short as in day I am addicted to it (in a positive way). I myself is from IT project management and the way they have captured the user requirement, it’s phenomenal.
Sumit Tewary
01/12/2024
UI is great. Feature packed and very easy to use. The team at Accountable were VERY quick to respond and their team of technicians soon had a fix in place. Very happy with the level of service so far. Thumbs up from me!
Dean Osborne
05/06/2023
Everything was great! All my questions were answered quickly and in a friendly manner.
Wenzeslawa Wegener
11/05/2026
This program is a lifesaver, and it is always improving. Plus, it has an AI chat feature that is actually useful.
Jeffrey Humble
12/01/2026
The coaching session on tax management was excellent, good material, excellent explanations and very insightful. Combined with the AI I never feel alone with Accountable.
Sergio Barbarino
13/04/2026
The availability of your team to help and guide people to understand their finances better is what really makes Accountable valuable. While the AI is able to give answers to most basic questions, specific scenarios need counsel from a human which your team performs beautifully.
Norma
06/04/2026
Fast and careful answers from Alina. Top service. Thank you.
Anonymous
06/04/2026
In the world where everyone seems to be out to get small entrepreneurs and overwhelm them with new rules, more taxes and reporting obligations, Accountable often feels like the one steady partner that actually wants you to succeed, providing quick, clear and personalised support. Thank you!
Janina Arsenjeva
10/04/2026
They always answer for questions wherever is via direct e-mail or through app. If they can’t answer fully they will forward you to the right place. Documents were always prepared well and ready to send further to government. Everything is intuitive in the app and easy to sort out even for someone completely green in this field.
Anonymous
12/03/2026
