Travel costs 2026: allowances for a business trip
On a business trip, three items count: meals, travel and accommodation. The first two have flat rates, for accommodation the actual price on the receipt counts.
Meal allowance within Germany
28 € for every full day with 24 hours of absence. 14 € for the arrival and departure day on multi-day trips and for single-day trips over 8 hours. Absence of 8 hours or less earns nothing.
Reduction for provided meals
If breakfast is provided by the employer or included in the hotel price, 5.60 € is deducted. Lunch or dinner each reduce it by 11.20 €. The allowance does not fall below 0 €.
Travel costs
With your own car it is 0.30 € per kilometre driven. Train, flight and taxi are settled by receipt.
Example
Two days, one night: arrival and departure day at 14 € each, so 28 €. Plus 300 km times 0.30 € equals 90 € and one hotel night of 90 €. Total 208 €.
Good to know
- If you stay longer than three months at the same place, the allowance ends.
- Trips abroad have their own rates per country.
- Keep receipts for hotel, train and parking.
General calculation aid, not tax advice. The rates apply to trips within Germany and may change; for your case, ask your tax adviser or tax office. Source: § 9(4a) EStG (28 €/14 €), BMF; 0.30 € per car km under R 9.5 LStR. As of: 11/2026. No warranty, not tax or legal advice. Updated: November 2026