Per Diem and Mileage in Estonia

Per Diem in Estonia, 2026

In Estonia, tax-exempt per diems are only paid to reimburse costs for business travel abroad.

Companies can pay per diems between 40 € and 75 € per day. However, the maximum amount of 50 € can only be paid for the first 15 days of travel. After that, the maximum amount is 40 € per day. However, usually companies pay empoyees 40€ per day from the first day.

In Estonia, a full travel day is any travel day that starts before 9 pm. The partial per diem payments are not specified. Per diem will be paid from the day of the return if the day ends after 3 am.

Deductions from per diems

The Estonian tax administration does not specify how the employer-provided meals on the business trip affect the paid per diem paid to the employee. However, a common practice is to make a 15 % deduction for one meal served and a 30 % deduction for two meals to the paid per diem.

Bezala supports per diems in Estonia, including the possible deductions.

Mileage allowance in Estonia, 2026

When driving your own car for business use, the tax-exempt mileage allowance is 0.30€ / km.

You can claim for mileage allowance in Estonia with Bezala app.

Sources:

Estonian Tax Office

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