Reimbursement of expenses for domestic and foreign business trips 2022

Business travel

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    
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

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4 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.

  2. 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.

    1. 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.

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