Finnish Tax Administration’s Decision on 2015 Tax-Exempt Travel Allowances

Allowance using a means of transport owned or held by employee

Maximum allowance amounts per Km

44 cents /km

• Raised for towing a trailer

7 cents / km

• Raised if performance of the duties-at-hand requires towing a caravan attached to the car

11 cents / km

• Raised if performance of duties requires towing a mobile canteen or other comparable heavy load attached to the car

21 cents / km

• Raised for transporting machinery or other items in the car; weighing over 80 kilograms, or of large size

3 cents /km

• Raised if performance of duties requires the employee to transport a dog in the car

3 cents /km

• Raised for actual kilometers driven on forest roads or road construction sites closed to other traffic if performance of duties so requires.

9 cents / km

• If other persons, for whose transport the employer is responsible, travel in a vehicle owned or held by the employee, the maximum allowance referred to in paragraph 1 is raised

3 cents / km by 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

12 cents / km

Motorboat

78 cents / km

114 cents / km

Snowmobile

106 cents / km

All-terrain quad bike

100 cents / km

Motorcycle

33 cents / km

Moped

17 cents / km

Other means of transport

10 cents / km

Per diem, i.e. daily allowance**

Maximum allowance amounts

Business trip in Finland, duration more than 6 hours and up to 10 hours (partial amount)

Business trip in Finland, duration more than 10 hours (full amount)

• if travel time exceeds the last full day of travel at least 2 hours

• if travel time exceeds the last full day of travel at least 6 hours

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

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

Per diems payable for business travel outside Finland

Finnish Tax Administration’s Decision on 2015 Tax-Exempt Travel Allowances

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

12 €