Per diem allowances are designed to cover meals and accommodation during business trips.
| Meal expense per meal | Paris and surrounding area | Rest of France | |
| First 3 m | €21,10 | €75,60 | €56,10 |
| From 3 to 24 m | €17,90 | €64,30 | €47,70 |
| From 24 to 72m | €14,80 | €52,90 | €39,30 |
| French territories | ||
| Martinique, Guadeloupe, Guyana, Reunion, Mayotte, Saint-Pierre-et-Miquelon, Saint-Barthelemy, Saint-Martin | New Caledonia, Wallis and Futuna, French Polynesia | |
| Lodging | €120 | €120 |
| Meal expense | €20 per meal | €24 per meal |
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
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