Domestic business trip calculator
Per diems, overnight stays and local transport. Rates as of 2026-01-01.
Business trip
Allowances
Total payable
PLN 175.50
per diem PLN 45.00 / day
- Per diems
- PLN 90.00
- Overnight lump sum (150 %)
- PLN 67.50
- Local transport lump sum (20 %)
- PLN 18.00
Indicative result. Covers lump sums only. When settling on the basis of invoices (accommodation, travel), the amounts are determined separately. Allowances within the limits are exempt from income tax (PIT) and ZUS.
Frequently asked questions
What is the domestic per diem in 2026?
The per diem for each day of a business trip within Poland is 45 PLN. For a trip of up to one day: up to 8 hours no per diem is due, from 8 to 12 hours half the per diem, over 12 hours the full per diem. For a longer trip: the full per diem for each full day, and for the last part day half the per diem up to 8 hours and the full per diem over 8 hours.
What about overnight stays and local transport?
If the employee has not presented an invoice for accommodation, a lump sum of 150 % of the per diem is due for each night. For local public transport, a lump sum of 20 % of the per diem is due for each started day.
Is a business trip taxed?
Business trip allowances (per diems, lump sums, reimbursed costs) up to the limits are exempt from income tax (PIT) and ZUS. Amounts above the limits may be subject to contributions and tax.