Business trip cost calculator 2026

The domestic daily allowance (dieta krajowa) in Poland in 2026 is PLN 45 per day of business travel. This rate has been in force since 2023 and is set by the Regulation of the Minister of Family and Social Policy. The allowance is due for every full day of the business trip, regardless of the actual number of hours worked.

The total cost of a business trip equals the sum of: the daily allowance multiplied by the number of days, travel costs (fuel, tickets or per-km mileage rate), accommodation costs, and other authorised business expenses. Our calculator adds all these components automatically and also shows the average cost per day.

Yes. The domestic daily allowance paid up to the statutory limit of PLN 45 per day is exempt from personal income tax and free from ZUS social security contributions. Any amount paid above this limit is treated as remuneration and is subject to full taxation and social contributions.

A full daily allowance (PLN 45) is granted when the business trip lasts more than 12 hours. For trips lasting between 8 and 12 hours, half the allowance applies (PLN 22.50). For trips under 8 hours, no allowance is due. The calculator assumes full daily rates for the number of days entered.

Business trip reimbursement typically covers: daily allowances, travel costs (public transport tickets or per-km mileage for private cars), accommodation (hotel invoice or flat-rate PLN 45/night), motorway tolls and parking fees, and other justified expenses approved by the employer.

The statutory mileage rate for using a private car on a business trip is PLN 0.89/km for engines up to 900 cc and PLN 1.15/km for engines above 900 cc. These rates represent the tax-free ceiling. Higher rates may be agreed with the employer but the excess is subject to income tax.

A contractor on a civil law contract (umowa zlecenie) may receive travel expense reimbursement if the contract explicitly provides for it. The statutory tax exemption up to legal limits applies only when the contract clearly anticipates business travel and the reimbursement of costs arising from it.

Business trip costs should be documented with: a formal travel order (polecenie wyjazdu), original invoices or receipts for accommodation and other expenses, and a mileage declaration when a private vehicle is used. Documents must show the date, purpose of travel and be signed by the relevant manager.

The flat-rate overnight accommodation allowance (ryczałt noclegowy) for domestic business trips is PLN 45 per night, which equals 150% of the daily allowance rate. It applies when the employee does not submit a hotel invoice. If the employer provides free accommodation, the flat-rate allowance is not payable.

No — this calculator is designed for domestic (Polish) business trips only. International business trips are governed by separate regulations, with daily allowance rates varying by destination country and generally significantly higher than the domestic PLN 45. Use a dedicated international per diem calculator for overseas assignments.