What is the business travel per diem?
A per diem (napidíj) is the daily amount a Hungarian employer pays an employee on an official business trip (kiküldetés) to cover the extra costs of being away. Domestic and foreign trips follow different rules, and the tax treatment is separate from what the employer chooses to pay.
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Government Decree 437 of 2015 applies to employees on domestic business trips. They are entitled to a per diem, settled against an invoice or as a flat amount of at least HUF 500 a day. An employee who travels regularly can receive a monthly flat amount instead, based on the daily rate and the average number of days away. No per diem is due if the absence lasts less than six hours or the employer provides meals at the destination. Domestic drivers and goods attendants on trips of more than six hours can instead receive a flat HUF 9,000, if the employer pays no other benefit for those costs.
Foreign trips
Tax rules do not set a compulsory amount for foreign per diems, so the amount is usually a matter for the employer’s travel policy. For tax purposes, the part that can be treated as a cost without receipts is 30% of the per diem, capped at the forint value of €15 a day, under Annex 3 of the Personal Income Tax Act and Government Decree 285 of 2011. The rest is taxable income, unless the employee has receipts for the costs. Drivers, crew and attendants in international road, water and air transport can use a higher amount of €85 a day, up to the per diem paid.
Counting the days
A foreign trip runs from the actual departure to the actual arrival, with border crossings as the reference on the road. For air and water travel, one hour is added before departure and after arrival. Full 24-hour days are added to the hours left over, which count as a full day if they reach eight hours. A trip of eight to 24 hours counts as one day.
Per diems when TopSource runs your payroll
When TopSource runs your payroll in Hungary, we pay per diems from your travel data, apply the tax-free amounts and treat the rest as taxable pay.
Frequently asked questions
What is the minimum per diem in Hungary?
HUF 500 a day for domestic business trips of at least six hours where the employer does not provide meals.
How much of a foreign per diem is tax-free in Hungary?
Without receipts, 30% of the per diem, capped at the forint value of €15 a day, or €85 for international transport crews.
Is a per diem due on a short business trip?
Not on a domestic trip of less than six hours, or if the employer provides meals at the destination.
Related terms in Hungary
- Written Employment Information (Hungary)
- Fixed-Term Employment Limits (Hungary)
- Simplified Employment (Hungary)
- Overtime Cap (Hungary)
- Telework and Home Office Rules (Hungary)
- Additional Leave (Hungary)
- Protected Periods and Dismissal Justification (Hungary)
- Termination by Mutual Agreement (Hungary)
- Non-Compete Agreement (Hungary)
- Works Council and Collective Agreements (Hungary)
- Guest Worker Permit and Single Permit (Hungary)
- Occupational Safety and Medical Aptitude Exam (Hungary)
- KATA and Contractor Misclassification (Hungary)
- Overtime Premium (Hungary)
- Shift and Night Work Supplements (Hungary)
- Commuting Cost Reimbursement (Hungary)
- Payslip Requirements (Hungary)
- Tax Advance Declaration (Hungary)
- Wage Garnishment and Deductions (Hungary)