Business trip cost calculator (Poland)

The cost of a domestic business trip consists of a daily allowance (PLN 45/day), mileage reimbursement for a private car (PLN 0.89/km), accommodation costs, and other documented expenses.

The statutory daily allowance for domestic business trips in 2026 is PLN 45 per day. It is exempt from personal income tax and social security contributions up to this amount.

The mileage rate for private cars with an engine displacement up to 900 cc is PLN 0.89/km. For cars above 900 cc the rate is PLN 1.15/km. The calculator uses PLN 0.89/km by default.

The number of nights equals the number of days minus one. A 2-day trip involves 1 night, a 5-day trip involves 4 nights. The calculator multiplies the per-night rate accordingly.

Yes. Employers may pay higher allowances, but any amount above the statutory limit is treated as taxable income and is subject to social security contributions.

The daily allowance up to PLN 45 per day is exempt from personal income tax and social security contributions. Any excess is treated as salary and taxed accordingly.

A daily allowance is due when an employee, at the employer's request, performs duties outside the locality of the employer's registered office or the employee's regular workplace, and the trip exceeds 8 hours.

Contractors are not automatically entitled to allowances — it depends on the contract terms. Tax exemption applies only up to statutory limits even when the contract provides for expense reimbursement.

Required documents include a business travel order, invoices or receipts for accommodation, receipts for other expenses, and a signed mileage statement. The employer must confirm the trip details.

No. This calculator covers domestic trips only. International allowance rates vary by destination country and are set by separate Polish regulations. Use the international business trip calculator for foreign travel.