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:

ReimbursementTax freeTaxed
Lunch17,4410,197,25
Evening meal26,3925,590,80
Accommodation115,36114,121,24
Breakfast11,2711,27
Small expenses during the day5,645,030,61
Small expenses in the evening16,8210,076,75

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.

CountryMaximum accommodation costsAmount 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  
Bogotဠ83,00€ 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  
Panamဠ111,00€ 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

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2 Comments

  1. 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

    1. 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.

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