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Mileage allowance 2026
Calculate your tax-free mileage allowance with the new Finnish Tax Administration rates.
Calculate tax-free mileage allowance and per diem with 2026 Finnish Tax Administration rates — in one go.
Per diems
Trip over 10 h, €54/day. · Trip over 6 h, €25/day. · €13.50 each.
Tax-free travel reimbursement
Mileage allowance
440 €
Total rate: 0,55 €/km
Mileage allowance800 × 0,55 €440 €
Full per diem0 × 54 €0 €
Partial per diem0 × 25 €0 €
Meal allowance0 × 13,50 €0 €
Total440 €
The calculation is indicative. Mileage allowance is paid for kilometres driven and the per diem for travel days — you can get both for the same trip. Tax-free up to the Tax Administration maximum amounts.
⚠️ This is an estimator. The result does not replace the ajopäiväkirja (driving log) or mileage breakdown submitted to accounting — those must be drawn up separately from each actual work trip. The payable mileage allowance is based on the real driving log, not on this estimate.
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What is mileage allowance?
Mileage allowance (kilometrikorvaus) is a tax-free compensation for business travel using your own car. The Finnish Tax Administration sets annual maximum rates. In 2026, the base rate has decreased from €0.59 to €0.55/km.
Passenger car 2026current
Base rate€0.55/km
Passenger supplement+€0.04/person/km
Trailer supplement+€0.09/km
Example: 10,000 km, 1 extra passenger€5,900/yr
The allowance is tax-free up to Finnish Tax Administration maximum amounts.
Business travel vs. commuting
- Business travel = travel between work locations for work purposes → mileage allowance
- Commuting = travel between home and workplace → commuting expense deduction
- Commuting deduction has a €900 excess, capped at €7,000/yr
- Employers can pay tax-free up to the statutory maximum amounts
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When can you claim mileage allowance?
Mileage allowance is paid for business travel, not commuting. Business travel includes:
Business travelmileage allowance
- Client visits from the office
- Travel between work locations
- Meeting trips to other cities
- Any work-required travel
Not business travel
- Commuting between home and workplace
- Private trips
- Holiday travel
- Commuting by public transport
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Per diem — tax-free allowance for travel days
Per diem (päiväraha) compensates the extra meal and living costs of a business trip. It is separate from mileage allowance: mileage is paid for kilometres driven, the per diem for travel days. You can get both for the same trip — and the calculator above adds them together. The per diem applies when the destination is over 15 km from both your workplace and home and the trip lasts long enough.
Domestic per diems 2026current
Full per diem (over 10 h)€54.00/day
Partial per diem (over 6 h)€25.00/day
Meal allowance€13.50
Tax-free maximum amounts the employer may pay.
How is the per diem calculated?
- Duration decides: over 6 h → partial, over 10 h → full per diem
- Distance: destination over 15 km from workplace and home
- If the trip includes a free meal, the per diem is halved
- Meal allowance when there is no right to a per diem but you eat away from your usual place
Source: Tax Administration decision on tax-free travel allowances 2026
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Frequently asked questions
How much is mileage allowance for 10,000 km? +
10,000 km × €0.55/km = €5,500 per year. Each additional passenger adds €400 (€0.04 × 10,000 km). For example, with one extra passenger, the allowance is €5,900.
How do I keep a mileage log? +
Record for each business trip: date, origin and destination, distance (km), purpose of the trip, and passengers. The Tax Administration may request the log for audit. Keep it up to date — retrospective estimates are not accepted.
Can I claim mileage allowance with a company car? +
No. Mileage allowance applies only to your own car. For business trips with a company car, the employer covers fuel costs, but no mileage allowance is paid.
Can I get both mileage allowance and a per diem? +
Yes. For the same business trip you can receive mileage allowance for the kilometres driven and a per diem for the travel days — they compensate different things. Example: a 250 km round trip to a client lasting 9 hours → mileage 250 × €0.55 = €137.50 + partial per diem €25.
When do I get a full vs. partial per diem? +
Duration decides: a trip over 6 hours gives a partial per diem (€25), over 10 hours a full per diem (€54). The destination must also be over 15 km from both your workplace and home. If the trip includes a free meal, the per diem is halved.
What other travel expenses can I deduct? +
For commuting (home–workplace), you can deduct expenses based on the cheapest mode of transport, above the €900 excess, capped at €7,000/yr. You can also claim daily allowances (domestic full-day €54/day, partial-day €25/day in 2026) and meal compensation of €13.50.
Tip: combine wisely
If you drive a lot for business, mileage allowance is your best option — it is tax-free with no excess. Keep a mileage log and claim it either from your employer or directly on your tax return. We can help you determine the right approach.
Source: Finnish Tax Administration — Mileage allowance
Disclaimer
This calculation is indicative and does not replace your tax card, employer guidance, or professional review. Based on the 2026 Finnish Tax Administration confirmed mileage allowance rates (vero.fi).
