Applying for daily allowance requires that a special place of work, e.g. a customer's premises, is more than 15 kilometers away from your actual place of work or your apartment. The special place of work must also be at a distance of more than 5 kilometers from both the actual place of work and the apartment.
A business or professional can make an additional deduction in the tax return for expenses that have come from increased living costs. Such expenses can be e.g. higher meal expenses for long working days.
The additional deduction is a calculated deduction and does not cover the travel and accommodation expenses incurred during the trip. They are deducted as normal business expenses.
The number of hours and amounts according to which daily allowances can be applied for are detailed below. The application for daily allowance is affected by whether the work is done outside the usual operating area or whether it is a temporary business trip.
Part-time allowance can be applied for when the commute is more than 6 hours. The amount of part-time allowance is 24 euros (2024)
Full-time allowance can be applied for when the commute is more than 10 hours. The amount of full-time allowance is 51 euros (2024)
The daily allowance abroad
The foreign daily allowance is calculated per travel day. The travel day is 24 hours from the start of the business trip or the end of the previous travel day.
If the travel day ends on a ship or plane, the daily allowance is determined according to the country or region from which the ship or plane last departed or where it first arrived when leaving Finland.