Below you can find the tax-exempt business travel allowances in Finland in use during the years 2014-2016. At the bottom of the page you can also find links to the source of the information – decisions by the Finnish Tax Administration. The rates for 2016 are in force from January 1, 2016 for business travel taking place in 2016.
| Allowance using a means of transport owned or held by employee | Maximum allowance in 2016 | Maximum allowance in 2015 | Maximum allowance in 2014 | |
| Passenger car | 43 cents /km | 44 cents /km | 43 cents /km | |
| Raised for | towing a trailer | 7 cents / km | 7 cents / km | 7 cents / km |
| towing a caravan attached to the car | 11 cents / km | 11 cents / km | 11 cents / km | |
| towing a mobile canteen or other comparable heavy load attached to the car | 21 cents / km | 21 cents / km | 21 cents / km | |
| transporting machinery or other items in the car; weighing over 80 kilograms, or of large size | 3 cents /km | 3 cents /km | 3 cents /km | |
| transporting a dog in the car | 3 cents /km | 3 cents /km | 3 cents /km | |
| actual kilometers driven on forest roads or road construction sites closed to other traffic if performance of duties so requires | 9 cents / km | 9 cents / km | 9 cents / km | |
| transporting additional people, the transport of which the employer is responsible | 3 cents / km per extra passenger | 3 cents / km per extra passenger | 3 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 | 11 cents / km | 12 cents / km | 13 cents / km | |
| Motorboat | up to 50 hp | 74 cents / km | 78 cents / km | 78 cents / km |
| more than 50 hp | 108 cents / km | 114 cents / km | 113 cents / km | |
| Snowmobile | 102 cents / km | 106 cents / km | 106 cents / km | |
| All-terrain quad bike | 96 cents / km | 100 cents / km | 100 cents / km | |
| Motorcycle | 32 cents / km | 33 cents / km | 33 cents / km | |
| Moped | 17 cents / km | 17 cents / km | 17 cents / km | |
| Other means of transport | 10 cents / km | 10 cents / km | 10 cents / km | |
| Daily and meal allowances | 2016 | 2015 | 2014 | |
| Business trip in Finland, duration more than 6 hours and up to 10 hours (partial amount) | 19 € | 18 € | 18 € | |
| Business trip in Finland, duration more than 10 hours (full amount) | 40 € | 40 € | 39 € | |
| · if travel time exceeds the last full day of travel at least 2 hours | 19 € | 18 € | 18 € | |
| · if travel time exceeds the last full day of travel at least 6 hours | 40 € | 40 € | 39 € | |
| 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 | 10 € | 10 € | 9,75 € | |
| 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 | 20 € | 20 € | 19,50 € | |
| Per diems payable for business travel outside Finland | Verohallinto’s Tax Decision 2016 | Verohallinto’s Tax Decision 2015 | Verohallinto’s Tax Decision 2014 | |
| 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 € | 12 € | 12 € | |
Sources:
Tax Administration Decision 2014 www.vero.fi
Tax Administration Decision 2015 www.vero.fi
Tax Administration Decision 2016 www.vero.fi
The above are tax-exempt business travel allowances for employees or entrepreneurs, who receive a salary. A private entrepreneur (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 info@kuljus.eu or call +358 (0) 503 220 600.
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