Below you can find the tax-exempt business travel allowances in Finland in 2023. At the bottom of the page you can also find the link to the source of the information – decision by the Finnish Tax Administration. The rates for 2023 are in force from January 1, 2023 for business travel taking place in 2023.
Personal car allowance
| Allowance using a means of transport owned or held by employee | Maximum allowance in 2023 | |
| Passenger car | 53 cents /km | |
| Raised for | towing a trailer | 9 cents / km |
| towing a caravan attached to the car | 14 cents / km | |
| towing a mobile canteen or other comparable heavy load attached to the car | 27 cents / km | |
| transporting machinery or other items in the car; weighing over 80 kilograms, or of large size | 4 cents /km | |
| transporting a dog in the car | 4 cents /km | |
| actual kilometers driven on forest roads or road construction sites closed to other traffic if performance of duties so requires | 11 cents / km | |
| transporting additional people, the transport of which the employer is responsible | 4 cents / km per extra passenger | |
| If an employee, enjoying the company car benefit known as the limited benefit (käyttöetu) uses the company car for business travel and pays the fuel he is entitled to a kilometer allowance | 14 cents / km | |
| Motorboat | up to 50 hp | 93 cents / km |
| more than 50 hp | 135 cents / km | |
| Snowmobile | 129 cents / km | |
| All-terrain quad bike | 121 cents / km | |
| Motorcycle | 41 cents / km | |
| Moped | 22 cents / km | |
| Other means of transport | 13 cents / km | |
Daily allowances
| Business trip in Finland, duration more than 6 hours and up to 10 hours (partial amount) | 22 € |
| Business trip in Finland, duration more than 10 hours (full amount) | 48 € |
| · if travel time exceeds the last full day of travel at least 2 hours | 22 € |
| · if travel time exceeds the last full day of travel at least 6 hours | 48 € |
| Per diems payable for business travel outside Finland | Verohallinto’s Tax Decision 2023 |
| An allowance for night travel is payable only if at least 4 hours (during a day of travel for which the employee is entitled to a per diem) are between the hours of 09:00 PM and 07:00 AM and if the employer does not arrange any free accommodation for the employee or pay him allowance for accommodation or for a sleeping car berth | 15 € |
Meal allowances
| Meal allowance can only be paid if no per diem is being paid, and the work assignment prevents the employee from having a meal at his normal eating-place during his meal break | 12,00€ |
| Meal allowance, if the employee has to have two meals at a place other than his normal eating-place during a business trip and no per diem is being paid | 24,00€ |
Sources:
Tax Administration Decision 2023 www.vero.fi
The above are tax-exempt business travel allowances for employees or entrepreneurs, who receive a salary. A sole trader (Tmi) cannot pay himself/herself a salary and thus the current allowances are not directly available to private entrepreneurs.
The entrepreneurs have similar monetary amounts, time and distance limits for the tax deductible business costs related to business travel as employees.
Vehicle allowances above are applicable when an employee uses a vehicle (under ownership or other usage documents), which is not owned by the company which pays the allowance (with the exception related to a specific compensation for employees having a limited car benefit, mentioned above).
For further information, please contact us via the contact page, send an e-mail to lauri@kuljus.eu or call +358 (0) 503 220 600.