Reimbursement of expenses for domestic and foreign business trips 2022
Many employers have an arrangement for the reimbursement of accommodation costs that is in line with the reimbursement amounts that (may) be reimbursed within the government. The tax authorities approve that the reimbursement amounts mentioned in the CAO Rijk (Collective Labour Agreement for civil servants) up to a certain amount qualify as targeted exemption and are therefore untaxed. In other words, the tax authorities consider it plausible that these costs are incurred up to the specified amount, so that receipts do not also need to be submitted in order to apply the targeted exemption. In practice, however, employers often require receipts and the amounts specified in the CAO Rijk serve as the maximum amount of costs that may be claimed.
Paragraphs 10.2 and 10.3 Domestic and foreign business travel of the CAO Rijk mention the allowances for civil servants on mission. You can also apply these reimbursement amounts for employees whose expenses are comparable to those of civil servants on mission.
If work requires the employee to travel abroad, it is usually referred to as a foreign business trip. This is only not the case if the trip started in the Netherlands and the part of the trip outside the Netherlands is limited or does not necessarily lead to expenses for meals or overnight stays abroad. In that case, the provisions for a domestic business trip apply.
Domestic business trips
As of 1 January 2022, for domestic business trips, you can reimburse your employee a maximum of the following amounts for accommodation expenses on a tax free basis without the need to submit cost statements:
| Reimbursement | Tax free | Taxed | |
| Lunch | 17,44 | 10,19 | 7,25 |
| Evening meal | 26,39 | 25,59 | 0,80 |
| Accommodation | 115,36 | 114,12 | 1,24 |
| Breakfast | 11,27 | 11,27 | |
| Small expenses during the day | 5,64 | 5,03 | 0,61 |
| Small expenses in the evening | 16,82 | 10,07 | 6,75 |
If you wish to compensate more than these amounts – without cost statements – you can include the excessive part of the compensation in your employee’s wages or designate it as designate as final-levy wage and have it charged to the free space.
Foreign business trips
The costs of a business trip abroad can be reimbursed on the basis of the provisions of section 10.3. A distinction is made between travel costs, accommodation costs and other costs.
Travel expenses
To be eligible for reimbursement of travel expenses incurred on public transportation, airplane or boat, the employee should submit the tickets or other receipts for the trips with the declaration.
Accommodation expenses
The allowance for accommodation costs is for the costs incurred for meals, accommodation and minor expenses during the business trip. The amount of the reimbursement follows from the rate list for accommodation expenses for foreign business trips.
If the employee can show by means of documentary evidence that the reimbursement of accommodation expenses that is received on the basis of this paragraph is not sufficient, you may decide to reimburse the employee in full or in part for the excess expenses.
The amount of the accommodation allowance depends on the temporary place of residence during the business trip as stated in the rate list. The rate list has two columns after the countries and cities which include the maximum accommodation costs and the other costs.
The other costs are made up of the following components, as a percentage of the amount for other costs that pertain to the temporary place of residence:
Components other costs
Small expenses 1.5% for every hour that the business trip lasts (or 36% per 24 hours)
Breakfast 12% for each period from 6:00 to 8:00 a.m. included in the mission
Lunch 20% this applies to any period from 12:00 to 14:00 which falls within the mission
Evening meal 32% this applies to any period from 18:00 to 21:00 which falls within the business trip.
The reimbursement for breakfast, lunch and evening meal is subject to the condition that the employee has incurred expenses in an occasion intended for this purpose.
The employee can be entitled to an allowance for the accommodation costs up to the amount stated in the rate list for the temporary stay.
It is possible that the documentary evidence the employee submits with the declaration for accommodation including breakfast does not contain a clear breakdown of this. In that case the employee may be entitled to reimbursement of the costs as stated on the supporting document up to a maximum of the sum of the reimbursement amounts for bed and breakfast applicable to the temporary accommodation.
Exempt amounts for 2022
Below are the amounts per country that apply for the first half of 2022.
| Country | Maximum accommodation costs | Amount other costs |
|---|---|---|
| Afghanistan | ||
| Kabul | € 182,00 | € 82,00 |
| Other | € 53,00 | € 30,00 |
| Albanië | ||
| Tirana | € 135,00 | € 76,00 |
| Other | € 141,00 | € 49,00 |
| Algerije | ||
| Algiers | € 185,00 | € 118,00 |
| Other | € 149,00 | € 68,00 |
| Andorra | ||
| All cities | € 89,00 | € 67,00 |
| Angola | ||
| Luanda | € 260,00 | € 102,00 |
| Other | € 110,00 | € 45,00 |
| Anguilla | ||
| All cities | € 286,00 | € 142,00 |
| Antigua en Barbuda | ||
| Antigua | € 186,00 | € 140,00 |
| Other | € 86,00 | € 129,00 |
| Argentinië | ||
| Buenos Aires | € 168,00 | € 63,00 |
| Other | € 110,00 | € 42,00 |
| Armenië | ||
| Yerevan | € 277,00 | € 120,00 |
| Other | € 69,00 | € 52,00 |
| Aruba | ||
| All cities | € 216,00 | € 127,00 |
| Australië | ||
| Canberra, Melbourne en Sydney | € 162,00 | € 117,00 |
| Other | € 158,00 | € 102,00 |
| Azerbeidzjan | ||
| Bakoe | € 123,00 | € 78,00 |
| Other | € 55,00 | € 38,00 |
| Bahama’s | ||
| All cities | € 217,00 | € 138,00 |
| Bahrein | ||
| Manama | € 276,00 | € 163,00 |
| Bangladesh | ||
| Dhaka | € 185,00 | € 96,00 |
| Other | € 122,00 | € 45,00 |
| Barbados | ||
| All cities | € 319,00 | € 172,00 |
| Belarus | ||
| Minsk | € 115,00 | € 102,00 |
| Other | € 86,00 | € 57,00 |
| België | ||
| All cities | € 200,00 | € 123,00 |
| Belize | ||
| Belize-Stad | € 123,00 | € 78,00 |
| Other | € 214,00 | € 108,00 |
| Benin | ||
| Cotonou | € 218,00 | € 90,00 |
| Other | € 106,00 | € 51,00 |
| Bermuda | ||
| All cities | € 326,00 | € 117,00 |
| Bhutan | ||
| Thimphu | € 201,00 | € 129,00 |
| Overige | € 139,00 | € 41,00 |
| Bolivia | ||
| La Paz | € 87,00 | € 69,00 |
| Other | € 69,00 | € 47,00 |
| Bonaire | ||
| All cities | € 152,00 | € 97,00 |
| Bosnië en Herzegovina | ||
| Sarajevo | € 93,00 | € 62,00 |
| Banja Luka | € 51,00 | € 51,00 |
| Bihac | € 58,00 | € 51,00 |
| Jahorina | € 67,00 | € 41,00 |
| Mostar | € 48,00 | € 48,00 |
| Vlasic | € 50,00 | € 46,00 |
| Other | € 48,00 | € 41,00 |
| Botswana | ||
| Gaborone | € 108,00 | € 61,00 |
| Other | € 157,00 | € 57,00 |
| Brazilië | ||
| Brasilia | € 50,00 | € 34,00 |
| Campinas | € 50,00 | € 25,00 |
| Fortaleza | € 50,00 | € 28,00 |
| Recife | € 42,00 | € 23,00 |
| Rio de Janeiro | € 178,00 | € 109,00 |
| Sao Paulo | € 113,00 | € 75,00 |
| Other | € 38,00 | € 25,00 |
| Brunei | ||
| All cities | € 105,00 | € 57,00 |
| Bulgarije | ||
| Sofia | € 162,00 | € 64,00 |
| Burgas, Plovdiv, Stara Zagora en Varna | € 46,00 | € 35,00 |
| Other | € 37,00 | € 30,00 |
| Burkina Faso | ||
| Ouagadougou | € 229,00 | € 113,00 |
| Other | € 76,00 | € 45,00 |
| Burundi | ||
| Bujumbura | € 125,00 | € 87,00 |
| Other | € 124,00 | € 76,00 |
| Cambodja | ||
| Phnom-Penh | € 335,00 | € 132,00 |
| Other | € 124,00 | € 54,00 |
| Canada | ||
| Ottawa | € 210,00 | € 113,00 |
| Calgary | € 157,00 | € 85,00 |
| Montreal | € 214,00 | € 84,00 |
| Toronto | € 208,00 | € 117,00 |
| Vancouver | € 224,00 | € 106,00 |
| Other | € 141,00 | € 79,00 |
| Centraal-Afrikaanse Republiek | ||
| Bangui | € 176,00 | € 87,00 |
| Other | € 31,00 | € 33,00 |
| Chili | ||
| Santiago | € 185,00 | € 100,00 |
| Other | € 106,00 | € 74,00 |
| China | ||
| Peking | € 124,00 | € 79,00 |
| Changsha | € 69,00 | € 80,00 |
| Chengdu | € 118,00 | € 44,00 |
| Dalian | € 91,00 | € 63,00 |
| Guangzhou | € 119,00 | € 73,00 |
| Guiyang | € 72,00 | € 66,00 |
| Haikou | € 100,00 | € 57,00 |
| Hangzhou | € 105,00 | € 82,00 |
| Jinan | € 93,00 | € 62,00 |
| Kunming | € 87,00 | € 55,00 |
| Quingdao | € 115,00 | € 65,00 |
| Sanya | € 95,00 | € 74,00 |
| Shanghai | € 157,00 | € 74,00 |
| Shenyang | € 94,00 | € 63,00 |
| Shenzhen | € 117,00 | € 66,00 |
| Tianjin | € 155,00 | € 77,00 |
| Wu Han | € 99,00 | € 69,00 |
| Xi’An | € 85,00 | € 75,00 |
| Xiamen | € 101,00 | € 73,00 |
| Other | € 85,00 | € 50,00 |
| China, Hong Kong | ||
| Hong Kong | € 153,00 | € 60,00 |
| China, Macau | ||
| Macau | € 122,00 | € 36,00 |
| Colombia | ||
| Bogotá | € 83,00 | € 25,00 |
| Other | € 86,00 | € 20,00 |
| Comoren | ||
| Moroni | € 117,00 | € 126,00 |
| Overige | € 80,00 | € 77,00 |
| Congo-Brazaville | ||
| Brazzaville | € 309,00 | € 122,00 |
| Other | € 244,00 | € 92,00 |
| Congo-Kinshasa | ||
| Kinshasa | € 275,00 | € 142,00 |
| Other | € 133,00 | € 56,00 |
| Cookeilanden | ||
| Rarotonga | € 172,00 | € 105,00 |
| Other | € 231,00 | € 105,00 |
| Costa Rica | ||
| San José | € 238,00 | € 113,00 |
| Other | € 172,00 | € 72,00 |
| Cuba | ||
| Havana | € 159,00 | € 63,00 |
| Other | € 209,00 | € 56,00 |
| Curaçao | ||
| All cities | € 166,00 | € 111,00 |
| Cyprus | ||
| Nicosia | € 95,00 | € 87,00 |
| Other | € 125,00 | € 88,00 |
| Denemarken | ||
| All cities | € 169,00 | € 132,00 |
| Djibouti | ||
| Djibouti | € 274,00 | € 119,00 |
| Other | € 63,00 | € 36,00 |
| Dominica | ||
| All cities | € 228,00 | € 78,00 |
| Dominicaanse Republiek | ||
| Santo Domingo | € 132,00 | € 71,00 |
| Other | € 283,00 | € 60,00 |
| Duitsland | ||
| Berlijn | € 145,00 | € 114,00 |
| Bonn | € 121,00 | € 111,00 |
| Hamburg | € 166,00 | € 141,00 |
| Munchen | € 136,00 | € 98,00 |
| Other | € 120,00 | € 98,00 |
| Ecuador | ||
| Quito | € 111,00 | € 90,00 |
| Other | € 308,00 | € 76,00 |
| Egypte | ||
| Caïro | € 143,00 | € 92,00 |
| Other | € 172,00 | € 71,00 |
| El Salvador | ||
| San Salvador | € 109,00 | € 85,00 |
| Other | € 64,00 | € 50,00 |
| Equatoriaal-Guinea | ||
| Malabo | € 336,00 | € 189,00 |
| Other | € 169,00 | € 67,00 |
| Eritrea | ||
| Asmara | € 64,00 | € 66,00 |
| Other | € 58,00 | € 80,00 |
| Estland | ||
| All cities | € 87,00 | € 102,00 |
| Eswatini | ||
| Mbabane | € 96,00 | € 47,00 |
| Other | € 102,00 | € 45,00 |
| Ethiopië | ||
| Addis Abeba | € 288,00 | € 131,00 |
| Other | € 112,00 | € 42,00 |
| Fiji | ||
| Suva | € 299,00 | € 123,00 |
| Other | € 337,00 | € 94,00 |
| Filipijnen | ||
| Manila | € 121,00 | € 107,00 |
| Other | € 152,00 | € 50,00 |
| Finland | ||
| Helsinki | € 157,00 | € 93,00 |
| Other | € 136,00 | € 83,00 |
| Frankrijk | ||
| Parijs | € 192,00 | € 133,00 |
| Other | € 131,00 | € 115,00 |
| Gabon | ||
| Libreville | € 358,00 | € 128,00 |
| Other | € 175,00 | € 64,00 |
| Gambia | ||
| Banjul | € 175,00 | € 57,00 |
| Other | € 145,00 | € 33,00 |
| Georgië | ||
| Tbilisi | € 178,00 | € 67,00 |
| Batumi | € 131,00 | € 62,00 |
| Other | € 97,00 | € 52,00 |
| Ghana | ||
| Accra | € 236,00 | € 157,00 |
| Other | € 128,00 | € 89,00 |
| Gibraltar | ||
| All cities | € 115,00 | € 62,00 |
| Grenada | ||
| All cities | € 223,00 | € 126,00 |
| Griekenland | ||
| Athene | € 144,00 | € 100,00 |
| Thessaloniki | € 78,00 | € 57,00 |
| Other | € 72,00 | € 56,00 |
| Groot-Brittannië (en Noord-Ierland) | ||
| Londen | € 233,00 | € 131,00 |
| Other | € 171,00 | € 101,00 |
| Guam | ||
| All cities | € 135,00 | € 93,00 |
| Guatemala | ||
| Guatemala-Stad | € 138,00 | € 104,00 |
| Other | € 87,00 | € 54,00 |
| Guinee | ||
| Conakry | € 228,00 | € 78,00 |
| Other | € 70,00 | € 55,00 |
| Guinee-Bissau | ||
| Bissau | € 143,00 | € 74,00 |
| Other | € 86,00 | € 32,00 |
| Guyana | ||
| Georgetown | € 214,00 | € 62,00 |
| Other | € 91,00 | € 26,00 |
| Haiti | ||
| Port-au-Prince | € 194,00 | € 84,00 |
| Other | € 146,00 | € 72,00 |
| Honduras | ||
| Tegucigalpa | € 110,00 | € 57,00 |
| Copán Ruinas | € 127,00 | € 66,00 |
| La Ceiba | € 64,00 | € 44,00 |
| Roatan | € 185,00 | € 118,00 |
| San Pedro Sula | € 99,00 | € 56,00 |
| Other | € 60,00 | € 31,00 |
| Hongarije | ||
| Boedapest | € 155,00 | € 84,00 |
| Balaton | € 121,00 | € 55,00 |
| Visegrad | € 100,00 | € 48,00 |
| Other | € 85,00 | € 39,00 |
| Ierland | ||
| All cities | € 174,00 | € 107,00 |
| IJsland | ||
| All cities | € 192,00 | € 104,00 |
| India | ||
| Delhi | € 186,00 | € 96,00 |
| Bengaluru | € 127,00 | € 69,00 |
| Chandigarh | € 84,00 | € 49,00 |
| Chennai | € 100,00 | € 61,00 |
| Goa | € 117,00 | € 63,00 |
| Hyderabad | € 81,00 | € 52,00 |
| Jaipur | € 99,00 | € 51,00 |
| Kolkata | € 93,00 | € 50,00 |
| Mumbai | € 148,00 | € 95,00 |
| Pune | € 102,00 | € 48,00 |
| Srinagar | € 244,00 | € 87,00 |
| Other | € 82,00 | € 46,00 |
| Indonesië | ||
| Jakarta | € 295,00 | € 111,00 |
| Ambon | € 65,00 | € 41,00 |
| Bali (m.u.v. Denpassar en Nusa Dua) | € 72,00 | € 54,00 |
| Balik Papan | € 48,00 | € 46,00 |
| Bandung | € 78,00 | € 44,00 |
| Bogor | € 71,00 | € 43,00 |
| Denpasar | € 64,00 | € 48,00 |
| Jayapura | € 63,00 | € 40,00 |
| Makassar | € 56,00 | € 54,00 |
| Medan | € 60,00 | € 44,00 |
| Menado | € 58,00 | € 36,00 |
| Nusa Dua | € 222,00 | € 105,00 |
| Palu | € 58,00 | € 49,00 |
| Senggigi | € 84,00 | € 50,00 |
| Surabaya | € 66,00 | € 45,00 |
| Yogyakarta | € 75,00 | € 34,00 |
| Other | € 53,00 | € 35,00 |
| Irak | ||
| Bagdad | € 220,00 | € 141,00 |
| Other | € 222,00 | € 76,00 |
| Iran | ||
| Tehran | € 34,00 | € 15,00 |
| Other | € 33,00 | € 15,00 |
| Israël | ||
| Tel Aviv | € 230,00 | € 109,00 |
| Eilat | € 184,00 | € 76,00 |
| Haifa | € 171,00 | € 92,00 |
| Herzliya | € 174,00 | € 69,00 |
| Jeruzalem | € 305,00 | € 120,00 |
| Tiberias | € 138,00 | € 104,00 |
| Other | € 152,00 | € 75,00 |
| Italië | ||
| Rome | € 127,00 | € 117,00 |
| Bologna | € 112,00 | € 103,00 |
| Florence | € 138,00 | € 96,00 |
| Milaan | € 150,00 | € 133,00 |
| Napels | € 172,00 | € 114,00 |
| Palermo | € 133,00 | € 118,00 |
| Triëst | € 92,00 | € 127,00 |
| Turijn | € 135,00 | € 124,00 |
| Venetië | € 156,00 | € 138,00 |
| Other | € 99,00 | € 99,00 |
| Ivoorkust | ||
| Abidjan | € 200,00 | € 123,00 |
| Other | € 118,00 | € 72,00 |
| Jamaica | ||
| Kingston | € 196,00 | € 89,00 |
| Other | € 205,00 | € 121,00 |
| Japan | ||
| Tokyo | € 392,00 | € 170,00 |
| Fukuoka | € 129,00 | € 73,00 |
| Hiroshima en Nagoya | € 129,00 | € 90,00 |
| Kobe | € 144,00 | € 96,00 |
| Kyoto | € 191,00 | € 83,00 |
| Osaka | € 133,00 | € 85,00 |
| Yokohama | € 171,00 | € 119,00 |
| Other | € 120,00 | € 80,00 |
| Jemen | ||
| Sanaa | € 183,00 | € 83,00 |
| Other | € 155,00 | € 57,00 |
| Jordanië | ||
| Amman | € 113,00 | € 66,00 |
| Other | € 120,00 | € 51,00 |
| Kaaimaneilanden | ||
| All cities | € 237,00 | € 118,00 |
| Kaapverdië | ||
| Praia | € 98,00 | € 90,00 |
| Other | € 137,00 | € 74,00 |
| Kameroen | ||
| Yaounde | € 167,00 | € 131,00 |
| Other | € 107,00 | € 58,00 |
| Kazachstan | ||
| Nur-Sultan | € 163,00 | € 96,00 |
| Aktau | € 160,00 | € 76,00 |
| Aktobe | € 50,00 | € 52,00 |
| Almaty | € 304,00 | € 104,00 |
| Atyrau | € 190,00 | € 75,00 |
| Schuchinsk-Burabay | € 82,00 | € 75,00 |
| Shymkent | € 182,00 | € 69,00 |
| Other | € 53,00 | € 42,00 |
| Kenia | ||
| Nairobi | € 208,00 | € 86,00 |
| Other | € 219,00 | € 66,00 |
| Kirgistan | ||
| Bishkek | € 182,00 | € 62,00 |
| Other | € 98,00 | € 32,00 |
| Kiribati | ||
| Kiritimati (Christmaseiland) | € 73,00 | € 27,00 |
| Other | € 76,00 | € 41,00 |
| Koeweit | ||
| Koeweit-Stad | € 369,00 | € 160,00 |
| Kosovo | ||
| All cities | € 87,00 | € 56,00 |
| Kroatië | ||
| Zagreb | € 185,00 | € 104,00 |
| Brijuni | € 134,00 | € 93,00 |
| Dubrovnik | € 199,00 | € 108,00 |
| Opatija | € 139,00 | € 96,00 |
| Sibenik | € 151,00 | € 101,00 |
| Split | € 145,00 | € 82,00 |
| Zadar | € 136,00 | € 84,00 |
| Other | € 82,00 | € 64,00 |
| Laos | ||
| Vientiane | € 106,00 | € 90,00 |
| Other | € 88,00 | € 63,00 |
| Lesotho | ||
| Maseru | € 106,00 | € 50,00 |
| Other | € 211,00 | € 42,00 |
| Letland | ||
| Riga | € 117,00 | € 88,00 |
| Other | € 121,00 | € 74,00 |
| Libanon | ||
| Beiroet | € 265,00 | € 131,00 |
| Other | € 171,00 | € 77,00 |
| Liberia | ||
| Monrovia | € 135,00 | € 64,00 |
| Other | € 89,00 | € 40,00 |
| Libië | ||
| Tripoli | € 211,00 | € 79,00 |
| Other | € 96,00 | € 56,00 |
| Litouwen | ||
| Vilnius | € 117,00 | € 72,00 |
| Other | € 80,00 | € 47,00 |
| Luxemburg | ||
| All cities | € 198,00 | € 121,00 |
| Maagdeneilanden (Amerikaanse) | ||
| All cities | € 330,00 | € 130,00 |
| Maagdeneilanden (Britse) | ||
| All cities | € 201,00 | € 104,00 |
| Madagascar | ||
| Antananarivo | € 165,00 | € 82,00 |
| Other | € 191,00 | € 47,00 |
| Malawi | ||
| Lilongwe | € 107,00 | € 53,00 |
| Other | € 147,00 | € 53,00 |
| Malediven | ||
| Malé | € 319,00 | € 180,00 |
| Other | € 258,00 | € 50,00 |
| Maleisië | ||
| Kuala Lumpur | € 100,00 | € 70,00 |
| Overige | € 116,00 | € 52,00 |
| Mali | ||
| Bamako | € 174,00 | € 111,00 |
| Overige | € 51,00 | € 45,00 |
| Malta | ||
| Alle steden | € 145,00 | € 89,00 |
| Marokko | ||
| Rabat | € 199,00 | € 144,00 |
| Overige | € 298,00 | € 97,00 |
| Marshall Eilanden | ||
| Majuro | € 112,00 | € 78,00 |
| Overige | € 110,00 | € 92,00 |
| Mauritanië | ||
| Nouakchott | € 117,00 | € 69,00 |
| Overige | € 47,00 | € 30,00 |
| Mauritius | ||
| Port Louis | € 133,00 | € 72,00 |
| Overige | € 79,00 | € 48,00 |
| Mexico | ||
| Mexico-Stad | € 203,00 | € 101,00 |
| Overige | € 151,00 | € 63,00 |
| Micronesië | ||
| Truk | € 113,00 | € 93,00 |
| Overige | € 140,00 | € 78,00 |
| Moldavië | ||
| Chisinau | € 136,00 | € 54,00 |
| Overige | € 72,00 | € 43,00 |
| Monaco | ||
| Alle steden | € 193,00 | € 92,00 |
| Mongolië | ||
| Ulaanbaatar | € 117,00 | € 53,00 |
| Overige | € 50,00 | € 23,00 |
| Montenegro | ||
| Podgorica | € 106,00 | € 70,00 |
| Bar, Becici, Budva, Kotor, Svet Stefan, Petrovac, Tivat, Herceg Novi en Ulcinj | € 97,00 | € 42,00 |
| Kolasin | € 70,00 | € 43,00 |
| Overige | € 57,00 | € 31,00 |
| Montserrat | ||
| Alle steden | € 118,00 | € 64,00 |
| Mozambique | ||
| Maputo | € 163,00 | € 96,00 |
| Overige | € 153,00 | € 86,00 |
| Myanmar | ||
| Naypyitaw | € 62,00 | € 62,00 |
| Overige | € 186,00 | € 42,00 |
| Namibië | ||
| Windhoek | € 128,00 | € 51,00 |
| Overige | € 189,00 | € 41,00 |
| Nauru | ||
| Alle steden | € 103,00 | € 69,00 |
| Nepal | ||
| Kathmandu | € 182,00 | € 107,00 |
| Overige | € 72,00 | € 26,00 |
| Nicaragua | ||
| Managua | € 98,00 | € 55,00 |
| Overige | € 97,00 | € 41,00 |
| Nieuw-Caledonië | ||
| Alle steden | € 201,00 | € 95,00 |
| Nieuw-Zeeland | ||
| Auckland en Wellington | € 155,00 | € 112,00 |
| Overige | € 135,00 | € 101,00 |
| Niger | ||
| Niamey | € 175,00 | € 90,00 |
| Overige | € 65,00 | € 40,00 |
| Nigeria | ||
| Abuja | € 166,00 | € 86,00 |
| Overige | € 193,00 | € 60,00 |
| Niue | ||
| Alle steden | € 122,00 | € 100,00 |
| Noord Macedonië | ||
| Skopje | € 86,00 | € 70,00 |
| Ohrid en Struga | € 41,00 | € 36,00 |
| Overige | € 32,00 | € 35,00 |
| Noord-Korea | ||
| Pyongyang | € 148,00 | € 56,00 |
| Overige | € 52,00 | € 28,00 |
| Noorwegen | ||
| Alle steden | € 134,00 | € 170,00 |
| Oeganda | ||
| Kampala | € 340,00 | € 104,00 |
| Overige | € 199,00 | € 47,00 |
| Oekraïne | ||
| Kiev | € 203,00 | € 105,00 |
| Overige | € 133,00 | € 50,00 |
| Oezbekistan | ||
| Tashkent | € 136,00 | € 77,00 |
| Overige | € 81,00 | € 23,00 |
| Oman | ||
| Muscat | € 142,00 | € 91,00 |
| Overige | € 104,00 | € 81,00 |
| Oostenrijk | ||
| Alle steden | € 125,00 | € 140,00 |
| Oost-Timor | ||
| Dili | € 113,00 | € 82,00 |
| Overige | € 62,00 | € 37,00 |
| Pakistan | ||
| Islamabad | € 256,00 | € 78,00 |
| Overige | € 139,00 | € 42,00 |
| Palau | ||
| Alle steden | € 162,00 | € 92,00 |
| Panama | ||
| Panamá | € 111,00 | € 77,00 |
| Overige | € 152,00 | € 68,00 |
| Papoea-Nieuw-Guinea | ||
| Port Moresby | € 182,00 | € 65,00 |
| Overige | € 178,00 | € 55,00 |
| Paraguay | ||
| Asunción | € 88,00 | € 78,00 |
| Overige | € 97,00 | € 45,00 |
| Peru | ||
| Lima | € 162,00 | € 87,00 |
| Overige | € 139,00 | € 61,00 |
| Polen | ||
| Warsaw | € 123,00 | € 72,00 |
| Overige | € 115,00 | € 71,00 |
| Portugal | ||
| Lissabon | € 156,00 | € 108,00 |
| Overige | € 168,00 | € 91,00 |
| Puerto Rico | ||
| Alle steden | € 254,00 | € 110,00 |
| Qatar | ||
| Doha | € 183,00 | € 108,00 |
| Roemenië | ||
| Boekarest | € 134,00 | € 73,00 |
| Brasov, Constanta, Mamaia en Timisoara | € 107,00 | € 58,00 |
| Cluj en Sibiu | € 85,00 | € 52,00 |
| Overige | € 63,00 | € 48,00 |
| Rusland | ||
| Moskou | € 223,00 | € 116,00 |
| Astrachan | € 76,00 | € 58,00 |
| Kaliningrad | € 94,00 | € 60,00 |
| Moermansk | € 94,00 | € 43,00 |
| Novosibirsk | € 85,00 | € 52,00 |
| Samara | € 79,00 | € 64,00 |
| Sochi | € 118,00 | € 44,00 |
| St. Petersburg | € 119,00 | € 54,00 |
| Tver | € 70,00 | € 62,00 |
| Vladivostok | € 107,00 | € 51,00 |
| Overige | € 70,00 | € 40,00 |
| Rwanda | ||
| Kigali | € 176,00 | € 76,00 |
| Overige | € 253,00 | € 61,00 |
| Saba | ||
| Alle steden | € 152,00 | € 97,00 |
| Salomons Eilanden | ||
| Honiara | € 283,00 | € 128,00 |
| Overige | € 101,00 | € 63,00 |
| Samoa | ||
| Apia, Upolu | € 264,00 | € 90,00 |
| Overige | € 175,00 | € 65,00 |
| Sao Tomé en Principe | ||
| Sao Tomé | € 219,00 | € 104,00 |
| Overige | € 215,00 | € 80,00 |
| Saoedi-Arabië | ||
| Riyad | € 184,00 | € 108,00 |
| Overige | € 454,00 | € 123,00 |
| Senegal | ||
| Dakar | € 174,00 | € 111,00 |
| Overige | € 142,00 | € 68,00 |
| Servië | ||
| Belgrado | € 99,00 | € 80,00 |
| Overige | € 68,00 | € 37,00 |
| Seychellen | ||
| Victoria | € 144,00 | € 113,00 |
| Overige | € 175,00 | € 112,00 |
| Sierra Leone | ||
| Freetown | € 176,00 | € 60,00 |
| Overige | € 66,00 | € 32,00 |
| Singapore | ||
| Alle steden | € 211,00 | € 130,00 |
| Sint Eustatius | ||
| Alle steden | € 152,00 | € 97,00 |
| Sint Maarten | ||
| Alle steden | € 152,00 | € 97,00 |
| Slovenië | ||
| Alle steden | € 119,00 | € 124,00 |
| Slowakije | ||
| Bratislava | € 131,00 | € 74,00 |
| Overige | € 115,00 | € 62,00 |
| Soedan | ||
| Khartoum | € 169,00 | € 67,00 |
| Overige | € 90,00 | € 45,00 |
| Somalië | ||
| Mogadishu | € 160,00 | € 60,00 |
| Overige | € 171,00 | € 42,00 |
| Spanje | ||
| Madrid | € 146,00 | € 110,00 |
| Barcelona | € 124,00 | € 97,00 |
| Las Palmas, Canarische Eilanden | € 116,00 | € 95,00 |
| Overige | € 104,00 | € 82,00 |
| Sri Lanka | ||
| Colombo | € 129,00 | € 56,00 |
| Overige | € 73,00 | € 24,00 |
| St. Lucia | ||
| Alle steden | € 303,00 | € 108,00 |
| St. Vincent en Grenada | ||
| Alle steden | € 151,00 | € 100,00 |
| St.Kitts en Nevis | ||
| Alle steden | € 237,00 | € 139,00 |
| Suriname | ||
| Paramaribo | € 110,00 | € 65,00 |
| Overige | € 73,00 | € 38,00 |
| Syrië | ||
| Damascus | € 221,00 | € 119,00 |
| Overige | € 107,00 | € 50,00 |
| Tadzjikistan | ||
| Dushanbe | € 91,00 | € 51,00 |
| Overige | € 71,00 | € 24,00 |
| Taipei | ||
| Taipei | € 171,00 | € 118,00 |
| Tanzania | ||
| Dar es Salaam | € 191,00 | € 83,00 |
| Overige | € 277,00 | € 70,00 |
| Thailand | ||
| Bangkok | € 108,00 | € 85,00 |
| Overige | € 128,00 | € 56,00 |
| Togo | ||
| Lomé | € 203,00 | € 130,00 |
| Overige | € 63,00 | € 43,00 |
| Tokelau Eilanden | ||
| Alle steden | € 22,00 | € 78,00 |
| Tonga | ||
| Nuku’Alofa | € 135,00 | € 61,00 |
| Overige | € 70,00 | € 28,00 |
| Trinidad en Tobago | ||
| Trinidad | € 170,00 | € 118,00 |
| Overige | € 193,00 | € 112,00 |
| Tsjaad | ||
| Ndjamena | € 89,00 | € 57,00 |
| Overige | € 139,00 | € 73,00 |
| Tsjechië | ||
| Praag | € 124,00 | € 73,00 |
| Brno | € 117,00 | € 48,00 |
| Cesky Krumlov | € 89,00 | € 40,00 |
| Karlovy Vary | € 100,00 | € 61,00 |
| Overige | € 69,00 | € 39,00 |
| Tunesië | ||
| Tunis | € 145,00 | € 93,00 |
| Overige | € 77,00 | € 35,00 |
| Turkije | ||
| Ankara | € 93,00 | € 57,00 |
| Antalya | € 83,00 | € 49,00 |
| Istanbul | € 115,00 | € 87,00 |
| Izmir | € 84,00 | € 61,00 |
| Overige | € 45,00 | € 34,00 |
| Turkmenistan | ||
| Asjchabad | € 105,00 | € 128,00 |
| Overige | € 86,00 | € 86,00 |
| Turks- en Caicos Eilanden | ||
| Grand Turk | € 218,00 | € 113,00 |
| Overige | € 335,00 | € 125,00 |
| Tuvalu | ||
| Alle steden | € 116,00 | € 50,00 |
| Uruguay | ||
| Montevideo | € 105,00 | € 57,00 |
| Colonia | € 105,00 | € 54,00 |
| Punta Del Este | € 188,00 | € 78,00 |
| Salto | € 109,00 | € 54,00 |
| Overige | € 59,00 | € 39,00 |
| Vanuatu | ||
| Port Villa | € 188,00 | € 111,00 |
| Overige | € 168,00 | € 69,00 |
| Venezuela | ||
| Caracas | € 76,00 | € 62,00 |
| Overige | € 88,00 | € 56,00 |
| Verenigde Arabische Emiraten | ||
| Abu Dhabi | € 178,00 | € 139,00 |
| Overige | € 216,00 | € 124,00 |
| Verenigde Staten van Amerika | ||
| Washington D.C. | € 207,00 | € 127,00 |
| Boston | € 218,00 | € 123,00 |
| Chicago | € 193,00 | € 100,00 |
| Honolulu | € 233,00 | € 101,00 |
| Los Angeles | € 218,00 | € 103,00 |
| Miami | € 182,00 | € 98,00 |
| New York | € 428,00 | € 146,00 |
| Philadelphia | € 182,00 | € 103,00 |
| San Francisco | € 258,00 | € 122,00 |
| Overige | € 182,00 | € 94,00 |
| Vietnam | ||
| Hanoi | € 100,00 | € 50,00 |
| Overige | € 94,00 | € 34,00 |
| Westbank en Gazastrook | ||
| Jericho | € 108,00 | € 72,00 |
| Gazastrook | € 88,00 | € 56,00 |
| Overige | € 76,00 | € 64,00 |
| Westelijke Sahara | ||
| Laayoune | € 67,00 | € 62,00 |
| Zambia | ||
| Lusaka | € 323,00 | € 128,00 |
| Overige | € 235,00 | € 66,00 |
| Zimbabwe | ||
| Harare | € 147,00 | € 76,00 |
| Overige | € 398,00 | € 63,00 |
| Zuid-Afrika | ||
| Pretoria | € 98,00 | € 39,00 |
| Bloemfontein | € 82,00 | € 50,00 |
| Kaapstad | € 116,00 | € 57,00 |
| Durban | € 111,00 | € 55,00 |
| East London | € 125,00 | € 56,00 |
| Johannesburg | € 159,00 | € 72,00 |
| Johannesburg-Sandton | € 288,00 | € 88,00 |
| Magaliesburg en Muldersdrift | € 131,00 | € 45,00 |
| Musina | € 56,00 | € 59,00 |
| Polokwane | € 68,00 | € 40,00 |
| Sun City | € 178,00 | € 49,00 |
| Overige | € 54,00 | € 32,00 |
| Zuid-Korea | ||
| Seoul | € 173,00 | € 93,00 |
| Overige | € 173,00 | € 91,00 |
| Zuid-Soedan | ||
| Juba | € 76,00 | € 35,00 |
| Overige | € 177,00 | € 45,00 |
| Zweden | ||
| Stockholm | € 248,00 | € 103,00 |
| Overige | € 190,00 | € 103,00 |
| Zwitserland | ||
| Alle steden | € 221,00 | € 125,00 |
Very interesting. If taxes on the allowances have been paid in the past, is it possible to correct it (i.e., to reclaim the taxes paid)?
Where could I find the tables for the previos years?
Thanks
If allowances have been taxed this can only be corrected in the payroll administration. Tables for previous years can be found online, we don’t have them on our website.
Hi, thanks for putting this together, very useful. Can you please confirm if the allowance for other expenses can be paid as a lump sum for each day of the trip, or it has to be based on the actual costs reported after the trip, up to amount of all documented bills from the trip? Thanks.
The expenses must be proven. An allowance can only be given if the costs were actually made. Keeping receipts, especially for other expenses, is the best way to prove that expenses were made.
Hallo Arjan, zijn de vergoedingen voor de totale reis, of per dag? Er staan geen eenheden boven de tabel, maar de hoogte van het bedrag doet een dagelijkse vergoeding vermoeden..
De vergoedingen zijn per dag. Per 1 juli 2022 zijn de vergoedingen overigens wel verhoogd. De hier vermelde bedragen waren geldig vanaf 1 januari 2022.
Thank you Arjan for putting this together! Its very informative. Appreciate you efforts !!