Foreign Per Diem Calculator

A foreign per diem (Polish: dieta zagraniczna) is a fixed daily amount paid to an employee on an international business trip to cover meals and minor incidentals. In Poland the rates are prescribed by ministerial regulation and differ by destination country.

Key rates (as of 2024): Germany — 59 EUR, France — 50 EUR, Italy — 48 EUR, United Kingdom — 45 GBP, USA — 59 USD. A full list of countries is contained in the annex to the Regulation on foreign business travel.

For partial days the rules are: up to 8 hours inclusive — 1/3 of the daily rate; more than 8 up to 12 hours — 1/2 of the daily rate; more than 12 hours — the full daily rate.

Per diems paid up to the rates set by ministerial regulation are exempt from Polish personal income tax (PIT). Any amount paid above the statutory rate is treated as taxable income and subject to social security contributions.

Per diems up to the statutory rates are exempt from ZUS contributions. Amounts exceeding the prescribed limits are included in the basis for social security and health insurance contributions.

No. The per diem covers only meals and minor incidental expenses. Accommodation is reimbursed separately on presentation of a hotel receipt (or at a lump-sum rate if no receipt is available). Transport costs (tickets, fuel, tolls) are also reimbursed separately.

If the employer or event organiser provides free meals, the per diem is reduced: by 25% for breakfast, 25% for dinner and 50% for lunch. With full board provided, the per diem is reduced to zero, although the trip itself must still be documented.

Yes. Self-employed persons (sole traders) may include per diems for business trips in their tax-deductible costs, up to the statutory rates. The trip must be documented and have a demonstrable connection to the business activity.

The trip starts when the employee crosses the Polish border (or leaves their home/workplace) and ends on return. Each full or partial 24-hour period is calculated separately, applying the appropriate coefficient for any partial day at the end.

The calculator is for guidance only and does not constitute legal or tax advice. The actual per diem entitlement depends on current statutory rates, individual contract terms and the specific circumstances of the trip. Consult your HR department or a qualified tax adviser if in doubt.