Increases in tax-exempt allowances for travel expenses in 2025

The Finnish Tax Administration has confirmed the tax-exempt allowances for travel expenses in 2025. Per diem allowance for domestic travel and kilometre allowance will rise.

The Finnish Tax Administration has decided the maximum amounts of tax-exempt allowances for travel expenses in 2025. Some of the amounts will rise, and some will remain the same as before.

The maximum per diem (i.e. daily allowance) for domestic travel will rise by €2, and it will be €53. The reason is the increase in prices of restaurant food. Partial per diem will remain the same as before, €24.

Per diem rates for foreign travel will be higher for 114 countries and lower for 74 countries. 24 countries will have the same foreign travel per diem rates as before.

The maximum kilometre allowance will rise by €0.02, and it will be €0.59 per kilometre.

The most important grounds for raising the kilometre allowance are the higher average prices of cars, tyres and fuel, as well as higher electricity prices and interest rates. Electric vehicles have also been included in the kilometre allowance calculation, but that did not change the allowance amount.

For more information on travel expense allowances in 2025, visit the website of the Finnish Tax Administration.