Calculate Meal Allowance: Business Trips & Per Diem

Travel Meal Allowance: How to Correctly Calculate Your Per Diem for Business Trips

When you travel for business, you’re familiar with the additional costs for meals. German tax law provides a practical solution for this: the “Verpflegungsmehraufwand” (additional meal expense). Instead of meticulously documenting every single receipt for a roll or lunch, the tax authorities recognize lump-sum amounts. These allowances, also known as daily meal allowances, are intended to cover the extra costs you incur when you have to eat away from home. The key advantage: you don’t need individual receipts.

This article will guide you through the correct calculation of the meal allowance for domestic business trips and show you where to find assistance.

Meal Allowance – The Basics

The additional meal expense is recognized exclusively for business-related travel activities that take place outside your “first place of work” (erste Tätigkeitsstätte). This is the location where you typically perform your job, such as your regular office. If you travel to a client, a trade fair, or another external location, these additional expenses arise. Tax law has defined the meal allowance as a statutory lump sum for this purpose.

It’s important to know that your employer is not obligated to reimburse you for this allowance. However, if they do not, you can claim these costs as income-related expenses (Werbungskosten) on your own tax return. The allowances apply from an absence of more than 8 hours from your home and your first place of work. For single-day trips without an overnight stay, this minimum period of absence is crucial.

A special rule is the “three-month rule.” According to §9 Para. 4a Sentence 6 of the Income Tax Act (EStG), the allowance ceases after three months of continuous activity at the same external location. You must check this period yourself on a case-by-case basis. For binding information, the tax office (Finanzamt) is available according to §89 Para. 2 of the Tax Code (AO).

Domestic Rates and Reductions for Provided Meals

For the 2026 tax year, the domestic rates for additional meal expenses remain unchanged from the values in effect since 2020. You will receive €28 for each full calendar day when you are absent for 24 hours from your home and your first place of work. For the arrival and departure days of a multi-day trip, or for single-day trips where you are away for more than 8 hours but not overnight, you will receive an allowance of €14.

If the absence is less than 8 hours, there is no meal allowance (€0). This is particularly relevant for short business trips. However, if you are provided with meals, for example, breakfast at the hotel, the meal allowance must be reduced. This is done in accordance with §9 Para. 4a Sentence 8 EStG. The exact amounts or percentages for the reduction, such as with a hotel breakfast, are not explicitly specified in the laws or guidelines, but the allowance is reduced accordingly.

These calculators and allowances specifically apply to domestic travel. For international travel, there are different, often higher, flat rates listed in the BMF (Federal Ministry of Finance) foreign table dated November 21, 2025 (BStBl 2025 I). For example, the daily rate for a full absence in New York City (USA) is €58.

Practical Example: Three-Day Business Trip

Let’s imagine you are traveling for three days – from Monday to Wednesday – to visit a client. You leave on Monday morning at 7 AM and return on Wednesday evening at 7 PM. You spend two nights away from home and have breakfast included at the hotel on both days.

Monday (Arrival Day): Your absence is more than 8 hours. Therefore, you receive the allowance for the arrival day: €14.
Tuesday (Full Day): You are absent for 24 hours. Consequently, you receive the full daily allowance: €28.
Wednesday (Departure Day): Your absence exceeds 8 hours. Therefore, you receive the allowance for the departure day: €14.

The sum of the daily allowances is thus €14 + €28 + €14 = €56.

Now, we deduct the provided meals. Let’s assume the breakfast is assigned a hypothetical value per day (this value is for illustration purposes only; the exact reduction can vary and is often determined by the employer or based on guidelines). Since you received two breakfasts, we deduct a corresponding amount.

Your actual meal allowance for this trip is therefore €56 minus the amount for the provided breakfasts.

Using Online Calculators for Assistance

The calculation might seem complex at first glance, especially when it comes to reducing the allowance for meals or adhering to the three-month rule. This is precisely where online calculators offer valuable assistance. Tools like the “Verpflegungsmehraufwand-Rechner 2026” (Additional Meal Expense Calculator 2026) or “Verpflegungspauschale-Rechner 2026” (Meal Allowance Calculator 2026) take the calculation work off your hands. You simply enter your travel dates, absence times, the type of trip (single-day, multi-day), and information about provided meals. The calculator will automatically consider the current domestic rates (§9 Para. 4a EStG) and deduct the meals accordingly. Programs like SAP Concur or WISO Steuer also offer integrated functions for calculating the additional meal expense. These calculators are specifically designed for domestic allowances. For international travel, it is recommended to use specialized tables or calculators that consider the country-specific rates. Careful checking of your entries ensures that you can correctly claim the amounts due to you, whether through your employer or on your tax return.

tags: tax, travel expenses, business trip, meal allowance

Try it yourself: Per Diem (Meal Allowance) Calculator