Meal Allowance for 2026: €14 and €28 Flat Rate

When is a trip considered "out-of-town work" for tax purposes?

When someone works outside their home and outside their primary place of business for professional reasons (Section 9(4a), second sentence, of the Income Tax Act (EStG)). In everyday terms, this is called a business trip; the law refers to it as “work performed away from the primary place of business.”

The primary place of work is the employer’s fixed facility to which the employee is permanently assigned (Section 9(4) of the Income Tax Act (EStG)). “Permanently” means: for an indefinite period, for the duration of the employment relationship, or for more than 48 months. If there is no clear assignment, the location that counts is the one where the employee typically works each workday, on two full days per week, or for at least one-third of their working hours. Each employment relationship has at most one primary place of work. Commuting to that location is not covered here; it is addressed under the commuter allowance.

For those who do not have a primary place of work—such as field staff, technicians, or truck drivers—the rules apply accordingly. In such cases, the residence is defined as the household that serves as the center of one’s life interests; in cases of maintaining two households, it also includes the residence at the location of the primary place of work.

How much are the meal allowances?

The law specifies two amounts that have remained unchanged since 2020: €28 for a calendar day with 24 hours of absence and €14 in two cases. The first: the day of arrival and departure for a trip lasting several days, if an overnight stay is required, regardless of how long the absence lasts on that day. The second: a day without an overnight stay involving more than 8 hours of absence (Section 9(4a), Sentence 3 of the Income Tax Act [EStG]). For 8 hours or fewer, no allowance is paid. If the work extends past midnight, the day on which the majority of the absence occurs counts.

The flat rate covers the actual cost of meals. Receipts for meals are not required.

When is the lump-sum payment reduced?

As soon as the employer or a third party acting on the employer’s behalf provides a meal (Section 9(4a), sentence 8, of the Income Tax Act [EStG]). This applies, for example, to a hotel with breakfast booked by the employer. The flat rate is reduced by 20% for breakfast and by 40% each for lunch and dinner. These percentages are always based on the full 24-hour rate of €28. The reduction is capped at €0. If the employee pays any portion of the meal cost themselves, this reduces the amount of the reduction.

The allowance is also reduced if the employer withholds or reduces the travel expense reimbursement because of the meals provided, or if the meals are taxed at a flat rate. If the employer excludes breakfast from the reimbursement, the lump-sum allowance is still reduced. If the employee books and pays for the hotel themselves, no meals are provided. In that case, the allowance is not reduced.

What does the three-month deadline mean?

Anyone who works temporarily at the same workplace for an extended period—such as on a construction site—receives the meal allowance only for the first three months. After that, the allowance is no longer available for that workplace. An interruption in work at that location resets the period only if it lasts at least four weeks (Section 9(4a), sentences 6 and 7, of the Income Tax Act (EStG)).

The flat-rate allowance, the three-month period, and the reduction apply accordingly in the case of a work-related dual household arrangement, provided the employee is absent from his or her own household. The flat-rate allowance also applies to the second residence, but only for three months.

How much is the rate per kilometer: €0.30?

When using your own car, a flat-rate per-kilometer allowance may be applied instead of the actual costs. The highest mileage allowance under the Federal Travel Expenses Act (§ 9(1), sentence 3, no. 4a, sentence 2 of the Income Tax Act (EStG)) applies. For passenger cars, this is €0.30 per kilometer driven; for other motorized vehicles such as motorcycles, mopeds, or scooters, it is €0.20. Both rates remain unchanged for 2024, 2025, and 2026. Unlike the commuter allowance, which is based solely on distance, every kilometer driven counts here—that is, both the outbound and return trips. This applies to travel to a business appointment, not to the commute to the primary place of work.

Which lodging expenses count?

Overnight accommodation expenses incurred while working away from home are deductible in the actual amount, as documented by an invoice (Section 9(1), Sentence 3, No. 5a of the Income Tax Act (EStG)). There is no flat-rate deduction for these expenses as income-related expenses. Instead, the employer may pay €20 per night for domestic accommodations tax-free; this amount is not deductible. If the employee shares accommodations with individuals who are not affiliated with the company, and this results in higher costs, only the portion attributable to the employee’s sole use is deductible. If someone stays at the same location for more than 48 months, the deduction is limited.

What expenses can an employer reimburse tax-free?

If an employer reimburses travel expenses, such reimbursement remains tax-free provided the amounts do not exceed the income-related expenses that the employee is entitled to deduct (Section 3(16) of the Income Tax Act (EStG); in the public sector, Section 3(13) of the Income Tax Act (EStG)). For meals, this means: up to the flat-rate amount, but not beyond it.

Any amounts paid by the employer on a tax-exempt basis cannot be claimed additionally as income-related expenses. If the employee receives tax-exempt reimbursements for meals, the deduction for income-related expenses is excluded to that extent (Section 9(4a) of the Income Tax Act (EStG)). The lump-sum allowance cannot therefore be claimed in addition if the employer is already making such payments.