Mileage allowance and per diem calculator
Calculate tax-free mileage allowances and domestic per diems for work trips according to the Finnish Tax Administration's decision. In 2026, the mileage allowance for a car is 0.55 €/km and the full per diem 54.00 €; in 2027, they are 0.58 €/km and 55.00 €.
Mileage allowance
Domestic per diem
The destination must be more than 15 km from the place of departure and more than 5 km from your home and your regular place of work.
- Total tax-exempt allowances
- 120.00 €
- Mileage allowance
- 66.00 €
- Rate per kilometre
- 0.55 €/km
- Per diem
- 54.00 €
- Full per diems
- 1
- Partial per diems
- 0
Tilit AI
Travel and expense claims in the app
Create travel and expense claims in Tilit. Mileage allowances and per diems are calculated using the current rates and recorded in bookkeeping automatically.
- Mileage allowances including supplements
- Per diems and expense reimbursements
- Receipts with the mobile app
How the calculator works
The mileage allowance is the kilometres driven multiplied by the vehicle's rate. For a car, the selected supplements are added once per kilometre, the passenger supplement for each person carried, and the forest road supplement only for those kilometres.
A partial per diem (25.00 €) is paid for a trip lasting more than 6 hours and a full per diem for a trip lasting more than 10 hours. On longer trips, each full 24-hour travel day entitles you to a full per diem, and after the last full day, at least 2 hours entitles you to a partial per diem and more than 6 hours to a full per diem.
Two free meals halve the full per diem, and one meal halves the partial per diem. The calculator assumes the meals are the same on every travel day.
The calculator gives an indicative estimate and is not tax or investment advice. Check your own situation with an accountant or the Finnish Tax Administration. Find an accountant
Frequently asked questions
The tax-free mileage allowance for a car is 0.55 € per kilometre in 2026 and 0.58 € in 2027. Supplements can be added to the allowance, for example for a trailer, a heavy load or passengers carried.
When a work trip lasts more than 6 hours and the destination is more than 15 kilometres from the place of departure and more than 5 kilometres from your home and your regular place of work. A full per diem is paid for trips of more than 10 hours.
Yes. A limited company can pay its owner tax-free travel allowances, and a sole trader can deduct work travel costs at the same rates. Trips are recorded in a driving log or travel expense claim.
Get notified when the figures change
We will update the calculators when the 2027 tax rates and contributions are confirmed. Subscribe to get notified, along with entrepreneur tips on saving time and money in financial administration.
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