Germany per diem rates and domestic travel expenses 2026

API Meal allowances and the mileage rate as REST API and CSV, with the effective date for every expense report.

In 2026, the meal allowance (Verpflegungsmehraufwand) for business trips in Germany is €28 for each full day away and €14 for more than eight hours away and for arrival and departure days (§ 9 Abs. 4a EStG). For business trips in your own car, the employer may reimburse €0.30 per kilometer driven tax-free (mileage allowance), and €20 per overnight stay without receipts.

The commuter allowance applies to the way to work, and the meal and accommodation values apply to meals outside business trips.

Last checked against the sources on September 24, 2026. Next expected change: when § 9 EStG or the Federal Travel Expenses Act changes.

REST /v1/hr/reisekosten-inlandMCP hr_reisekosten_inlandCLI qk reisekosten-inland

The tax allowances for business trips within Germany: meal allowances (Verpflegungsmehraufwand) for full days, arrival and departure days and absences of more than eight hours, the reduction for meals provided, the overnight allowance for reimbursement without receipts, the allowance for nights in the employer's vehicle and the mileage rates. For any date since 2015.

Valid on September 25, 2026

Meal allowance for days with 24 hours of absence: €28 per day
Meal allowance for more than 8 hours of absence without an overnight stay: €14 per day
Mileage rate for business trips in your own motor vehicle (for example a car): €0.30 per km

Source: § 9 Abs. 1 and 4a EStG, § 5 BRKG, R 9.7 LStR
License: Values from official works (§ 5 UrhG). Use of the compilation under the Quellenkontor terms of use.
Updates: when the law changes
Coverage: Germany, from 2015

A value doesn't match the official source? Report an error. We check against the primary source and document every correction in the changelog.

api.quellenkontor.dev/v1/hr/reisekosten-inland?datum=2026-10-01

Zur API-Doku →

curl "https://api.quellenkontor.dev/v1/hr/reisekosten-inland?datum=2026-10-01" \
  -H "Authorization: Bearer $QK_KEY"

import { Quellenkontor } from "@quellenkontor/sdk";

const qk = new Quellenkontor(process.env.QK_KEY);
const daten = await qk.hr.reisekostenInland({ datum: "2026-10-01" });

import os
from quellenkontor import Quellenkontor

qk = Quellenkontor(api_key=os.environ["QK_KEY"])
daten = qk.hr.reisekosten_inland(datum="2026-10-01")

$ qk reisekosten-inland --datum 2026-10-01

{
  "name": "hr_reisekosten_inland",
  "arguments": {
    "datum": "2026-10-01"
  }
}

This is how an agent calls the tool. Server setup is described in the MCP docs.

Antwort200 OK · JSON

{
  "datensatz": "reisekosten-inland",
  "datum": "2026-10-01",
  "vorlaeufig": false,
  "werte": {
    "verpflegung_24_stunden": 28,
    "verpflegung_an_abreisetag": 14,
    "verpflegung_ueber_8_stunden": 14,
    "kuerzung_fruehstueck_prozent": 20,
    "kuerzung_mittag_abend_prozent": 40,
    "uebernachtung_pauschale_arbeitgeber": 20,
    "uebernachtung_berufskraftfahrer": 9,
    "kilometer_pkw": 0.3,
    "kilometer_andere_kfz": 0.2
  },
  "bestandteile": [
    {
      "id": "verpflegung_24_stunden",
      "name": "Verpflegungspauschale für Tage mit 24 Stunden Abwesenheit",
      "gruppe": "Verpflegung",
      "einheit": "euro_tag",
      "wert": 28,
      "gueltig_ab": "2020-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 9 Abs. 4a Satz 3 Nr. 1 EStG in der Fassung von Artikel 2 des Gesetzes vom 12. Dezember 2019 (BGBl. I S. 2451)",
      "quelle": {
        "titel": "Gesetz zur weiteren steuerlichen Förderung der Elektromobilität und zur Änderung weiterer steuerlicher Vorschriften vom 12. Dezember 2019 (BGBl. I S. 2451)",
        "url": "https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&jumpTo=bgbl119s2451.pdf"
      },
      "hinweis": null,
      "naechster_wert": null
    },
    {
      "id": "verpflegung_an_abreisetag",
      "name": "Verpflegungspauschale für den An- und Abreisetag bei Übernachtung",
      "gruppe": "Verpflegung",
      "einheit": "euro_tag",
      "wert": 14,
      "gueltig_ab": "2020-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 9 Abs. 4a Satz 3 Nr. 2 EStG in der Fassung von Artikel 2 des Gesetzes vom 12. Dezember 2019 (BGBl. I S. 2451)",
      "quelle": {
        "titel": "Gesetz zur weiteren steuerlichen Förderung der Elektromobilität und zur Änderung weiterer steuerlicher Vorschriften vom 12. Dezember 2019 (BGBl. I S. 2451)",
        "url": "https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&jumpTo=bgbl119s2451.pdf"
      },
      "hinweis": null,
      "naechster_wert": null
    }
  ],
  "hinweise": [
    "Nur Dienstreisen im Inland. Für Auslandsreisen gelten die Pauschbeträge je Land aus dem jährlichen BMF-Schreiben."
  ],
  "lizenz": "Werte aus amtlichen Werken (§ 5 UrhG). Nutzung der Zusammenstellung nach den Nutzungsbedingungen von Quellenkontor.",
  "stand": "2026-09-24",
  "zitat": "Reisekosten im Inland am 01.10.2026: Verpflegungspauschale 28 Euro für jeden vollen Tag auf Dienstreise, 14 Euro bei mehr als 8 Stunden Abwesenheit und für An- und Abreisetage. Für Dienstreisen mit dem eigenen Pkw 0,30 Euro je gefahrenem Kilometer, nicht für den Weg zur ersten Tätigkeitsstätte. Übernachtung ohne Beleg 20 Euro je Übernachtung. Rechtsgrundlage: § 9 Abs. 1 Satz 3 Nr. 4a und Abs. 4a EStG, R 9.7 Abs. 3 LStR. Quellen je Wert: https://quellenkontor.dev/quellen-und-lizenzen#reisekosten-inland. Daten: Quellenkontor (quellenkontor.dev).",
  "datenstand": "2026-09-24.3"
}

Response shortened. All parameters and response fields are in the Travel expenses reference.

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Meal allowances 2026

As of September 25, 2026.

Legal citations stay in German, exactly as they appear in the official sources.

Component	Value	Valid	Legal basis	Source
Meal allowance for days with 24 hours of absence	€28 per day	from January 1, 2020	§ 9 Abs. 4a Satz 3 Nr. 1 EStG in der Fassung von Artikel 2 des Gesetzes vom 12. Dezember 2019 (BGBl. I S. 2451)	Source
Meal allowance for the arrival and departure day with an overnight stay	€14 per day	from January 1, 2020	§ 9 Abs. 4a Satz 3 Nr. 2 EStG in der Fassung von Artikel 2 des Gesetzes vom 12. Dezember 2019 (BGBl. I S. 2451)	Source
Meal allowance for more than 8 hours of absence without an overnight stay	€14 per day	from January 1, 2020	§ 9 Abs. 4a Satz 3 Nr. 3 EStG in der Fassung von Artikel 2 des Gesetzes vom 12. Dezember 2019 (BGBl. I S. 2451)	Source
Reduction of the meal allowance for a breakfast provided	20%	from January 1, 2015	§ 9 Abs. 4a Satz 8 Nr. 1 EStG in der Fassung von Artikel 1 des Gesetzes vom 20. Februar 2013 (BGBl. I S. 285), anzuwenden seit 1. Januar 2014	Source
Reduction of the meal allowance per lunch or dinner provided	40%	from January 1, 2015	§ 9 Abs. 4a Satz 8 Nr. 2 EStG in der Fassung von Artikel 1 des Gesetzes vom 20. Februar 2013 (BGBl. I S. 285), anzuwenden seit 1. Januar 2014	Source

Overnight allowances 2026

As of September 25, 2026.

Component	Value	Valid	Legal basis	Source
Domestic overnight allowance for tax-free reimbursement by the employer	€20 per night	from January 1, 2023	§ 3 Nr. 13 und 16 EStG in Verbindung mit R 9.7 Abs. 3 Satz 1 LStR 2023 vom 5. Dezember 2022 (BStBl I Sondernummer 2/2022)	Source
Overnight allowance for nights in the employer's vehicle (professional drivers), per calendar day	€9 per day	from January 1, 2024	§ 9 Abs. 1 Satz 3 Nr. 5b Satz 2 EStG in der Fassung von Artikel 2 des Wachstumschancengesetzes vom 27. März 2024 (BGBl. 2024 I Nr. 108)	Source

Mileage rate for business trips 2026

As of September 25, 2026.

Component	Value	Valid	Legal basis	Source
Mileage rate for business trips in your own motor vehicle (for example a car)	€0.30 per km	from January 1, 2015	§ 9 Abs. 1 Satz 3 Nr. 4a Satz 2 EStG (seit 2014, Artikel 1 des Gesetzes vom 20. Februar 2013, BGBl. I S. 285) in Verbindung mit § 5 Abs. 2 BRKG	Source
Mileage rate for business trips in other motor vehicles (for example a motorcycle)	€0.20 per km	from January 1, 2015	§ 9 Abs. 1 Satz 3 Nr. 4a Satz 2 EStG (seit 2014, Artikel 1 des Gesetzes vom 20. Februar 2013, BGBl. I S. 285) in Verbindung mit § 5 Abs. 1 Satz 2 BRKG	Source

Travel expenses since 2015

Every change to a component with its validity, newest first.

Component	Value	Valid	Legal basis	Source
Overnight allowance for nights in the employer's vehicle (professional drivers), per calendar day	€9 per day	from January 1, 2024	§ 9 Abs. 1 Satz 3 Nr. 5b Satz 2 EStG in der Fassung von Artikel 2 des Wachstumschancengesetzes vom 27. März 2024 (BGBl. 2024 I Nr. 108)	Source
Domestic overnight allowance for tax-free reimbursement by the employer	€20 per night	from January 1, 2023	§ 3 Nr. 13 und 16 EStG in Verbindung mit R 9.7 Abs. 3 Satz 1 LStR 2023 vom 5. Dezember 2022 (BStBl I Sondernummer 2/2022)	Source
Meal allowance for days with 24 hours of absence	€28 per day	from January 1, 2020	§ 9 Abs. 4a Satz 3 Nr. 1 EStG in der Fassung von Artikel 2 des Gesetzes vom 12. Dezember 2019 (BGBl. I S. 2451)	Source
Meal allowance for the arrival and departure day with an overnight stay	€14 per day	from January 1, 2020	§ 9 Abs. 4a Satz 3 Nr. 2 EStG in der Fassung von Artikel 2 des Gesetzes vom 12. Dezember 2019 (BGBl. I S. 2451)	Source
Meal allowance for more than 8 hours of absence without an overnight stay	€14 per day	from January 1, 2020	§ 9 Abs. 4a Satz 3 Nr. 3 EStG in der Fassung von Artikel 2 des Gesetzes vom 12. Dezember 2019 (BGBl. I S. 2451)	Source
Overnight allowance for nights in the employer's vehicle (professional drivers), per calendar day	€8 per day	January 1, 2020 to December 31, 2023	§ 9 Abs. 1 Satz 3 Nr. 5b Satz 2 EStG, eingefügt durch Artikel 2 des Gesetzes vom 12. Dezember 2019 (BGBl. I S. 2451)	Source
Meal allowance for days with 24 hours of absence	€24 per day	January 1, 2015 to December 31, 2019	§ 9 Abs. 4a Satz 3 Nr. 1 EStG in der Fassung von Artikel 1 des Gesetzes vom 20. Februar 2013 (BGBl. I S. 285), anzuwenden seit 1. Januar 2014	Source
Meal allowance for the arrival and departure day with an overnight stay	€12 per day	January 1, 2015 to December 31, 2019	§ 9 Abs. 4a Satz 3 Nr. 2 EStG in der Fassung von Artikel 1 des Gesetzes vom 20. Februar 2013 (BGBl. I S. 285), anzuwenden seit 1. Januar 2014	Source
Meal allowance for more than 8 hours of absence without an overnight stay	€12 per day	January 1, 2015 to December 31, 2019	§ 9 Abs. 4a Satz 3 Nr. 3 EStG in der Fassung von Artikel 1 des Gesetzes vom 20. Februar 2013 (BGBl. I S. 285), anzuwenden seit 1. Januar 2014	Source
Reduction of the meal allowance for a breakfast provided	20%	from January 1, 2015	§ 9 Abs. 4a Satz 8 Nr. 1 EStG in der Fassung von Artikel 1 des Gesetzes vom 20. Februar 2013 (BGBl. I S. 285), anzuwenden seit 1. Januar 2014	Source
Reduction of the meal allowance per lunch or dinner provided	40%	from January 1, 2015	§ 9 Abs. 4a Satz 8 Nr. 2 EStG in der Fassung von Artikel 1 des Gesetzes vom 20. Februar 2013 (BGBl. I S. 285), anzuwenden seit 1. Januar 2014	Source
Domestic overnight allowance for tax-free reimbursement by the employer	€20 per night	January 1, 2015 to December 31, 2022	§ 3 Nr. 13 und 16 EStG in Verbindung mit R 9.7 Abs. 3 Satz 1 LStR 2015	Source
Mileage rate for business trips in your own motor vehicle (for example a car)	€0.30 per km	from January 1, 2015	§ 9 Abs. 1 Satz 3 Nr. 4a Satz 2 EStG (seit 2014, Artikel 1 des Gesetzes vom 20. Februar 2013, BGBl. I S. 285) in Verbindung mit § 5 Abs. 2 BRKG	Source
Mileage rate for business trips in other motor vehicles (for example a motorcycle)	€0.20 per km	from January 1, 2015	§ 9 Abs. 1 Satz 3 Nr. 4a Satz 2 EStG (seit 2014, Artikel 1 des Gesetzes vom 20. Februar 2013, BGBl. I S. 285) in Verbindung mit § 5 Abs. 1 Satz 2 BRKG	Source

Rules from statutes and administrative guidance

For longer-term work at the same external place of work, meal allowances only apply for the first three months (§ 9 Abs. 4a Satz 6 EStG).
A break of at least four weeks restarts the three-month period (§ 9 Abs. 4a Satz 7 EStG). According to the tax authorities, work only counts as longer-term if the place of work is visited on at least three days a week (Federal Ministry of Finance guidance on travel expenses).
If the employer provides a meal, the meal allowance is reduced. If the employee pays for the meal, the payment lowers the reduction (§ 9 Abs. 4a Satz 8 to 10 EStG).
After 48 months at the same place of work, accommodation costs can only be deducted or reimbursed tax-free up to €1,000 a month (§ 9 Abs. 1 Satz 3 Nr. 5a Satz 4 EStG).
The employer can tax meal subsidies of up to 100% above the allowances at a flat 25% (§ 40 Abs. 2 Satz 1 Nr. 4 EStG).
The mileage rates apply to business trips per kilometer actually driven, not to the commute (§ 9 Abs. 1 Satz 3 Nr. 4a Satz 2 EStG).

The API returns these statements in the regeln field, so software and agents can display them.

As JSON and CSV

Every request returns JSON. The history since 2015 is also available as a CSV file with format=csv, and with trennzeichen=semikolon it fits Excel with German regional settings. More in Responses and CSV.

Terminal

curl "https://api.quellenkontor.dev/v1/hr/reisekosten-inland/verlauf?format=csv&trennzeichen=semikolon" \
  -H "Authorization: Bearer $QK_KEY" -o reisekosten-inland.csv

Parameters

Parameters	Type	Meaning
`datum`date	date	Effective date in the format YYYY-MM-DD. Defaults to today.
`bestandteil`text	text	Return and cite only this component, for example for a single question (optional). Allowed values are the component ids.

All response fields with types, allowed values, defaults and error cases are in the Travel expenses reference.

Questions about this dataset

What is the meal allowance for business trips in 2026?

€28 for a full calendar day on a business trip, and €14 for more than eight hours away and for arrival and departure days.

How much is deducted if the employer provides the meal?

€5.60 for a breakfast and €11.20 for each lunch or dinner, which is 20% and 40% of the allowance for a full day.

When is the meal allowance reduced?

If the employer provides a meal, the allowance goes down: by 20% of the full-day allowance for a breakfast and by 40% for each lunch or dinner (§ 9 Abs. 4a Satz 8 EStG). The reduction cannot take the allowance below zero.

Does the overnight allowance also apply in the tax return?

No. The employer may reimburse the €20 tax-free without receipts (R 9.7 Abs. 3 LStR). In your own tax return, only the actual cost of the overnight stay counts.

Does the mileage allowance also apply to the commute?

No. The mileage rate applies per kilometer driven on business trips. For the daily commute to the first place of work, the commuter allowance per kilometer of distance applies.

How often is the dataset updated?

When the law changes. We check the data against the official sources every week, and every change is logged in the changelog. On the Pro plan, a webhook notifies your server.

Germany per diem rates and domestic travel expenses 2026

Meal allowances 2026

Overnight allowances 2026

Mileage rate for business trips 2026

Travel expenses since 2015

Rules from statutes and administrative guidance

As JSON and CSV

Parameters

Questions about this dataset

More on Travel expenses

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