Finnish Tax Administration’s Decision on 2013 Tax-Exempt Travel Allowances

Mari Kuljus

12 years ago

Tax-exempt amounts for travel allowances

The decision covers among other topics the tax-exempt maximum amounts of per diems, meal allowances and kilometer allowances.
There were long discussions held about the amount of kilometer allowance and the allowance remains 45 cents per km for the year 2013.

Employee’s* tax-exempt allowances in 2013 for business travel

Allowance using a means of transport owned or held by employee		Maximum allowance amounts per Km
Passenger car
		45 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	13 cents / km
Motorboat, up to 50 hp		77 cents / km
Motorboat, more than 50 hp		112 cents / km
Snowmobile		105 cents / km
All-terrain quad bike		99 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)	17 €
Business trip in Finland, duration more than 10 hours (full amount)	38 €
if travel time exceeds the last full day of travel at least 2 hours	17 €
if travel time exceeds the last full day of travel at least 6 hours	38 €
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	9,5 €
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	19 €
Per diems payable for business travel outside Finland	Decision of the Tax Administration § 13
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 €

* Employee or entrepreneur, who receives a salary. A private entrepreneur (Tmi) cannot pay himself/herself a salary and thus the current compensations do not concern private entrepreneurs.
** The entrepreneurs have similar monetary amounts, time and distance limits for the tax deductible business costs related to business travel as employees.
For further information, please send an e-mail to info@kuljus.eu/ or call +358 (0) 503 220 600.

Sources:
Tax Administration www.vero.fi
Taxpayers Association www.veronmaksajat.fi
SMKJ Ry www.smkj.fi