Domestic Per Diem

Per diem allowances are designed to cover meals and accommodation during business trips.

Source: https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/frais-professionnels.html#FilAriane

https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/frais-professionnels.html#FilAriane 

The tax-free per diem allowance will automatically be decreased:

• By 15% starting from the 4th month.

• By 30% starting from the 25th month within the limit of 4 years

Foreign daily allowance

For all travel abroad and overseas, a fixed daily mission allowance can be paid for each 24-hour period spent (between 0 a.m. and 11:59 p.m.) at the place of the mission, intended to cover the expenses of accommodation (room, breakfast and any tourist tax) and meals.

The lump sum allowances employees are paid to cover their business travel expenses abroad must be deducted as follows:

• 65% for lodging and breakfast

• 17.5% for lunch or dinner

• 35% when if employee is fed at both lunch and dinner

The tax free per diem allowance will automatically be decreased:

• By 15% starting from the 4th month.

• By 30% starting from the 25th month within the limit of 4 years

Source: https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000045705554 https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000038194851/2023-08-08