Poland domestic per diem calculator
Enter travel duration and meals provided. Calculate an employee's allowance at PLN 45 per day, with a breakdown for full and partial 24-hour periods. Accommodation and transport are excluded.
Poland, standard employee rules. Rate applicable from 1 January 2023. Checked: 13 November 2026.
Calculate an employee's domestic per diem
Enter actual elapsed travel time from departure to return, allowing for clock changes. Maximum 30 days. A travel day is a 24-hour period, not a calendar day.
Meals provided free of charge
Assign meals to each period counted from departure. Include breakfast supplied with the hotel stay. Breakfast and dinner each reduce the allowance by PLN 11.25; lunch by PLN 22.50. Each period is floored at zero.
Per diem after meal deductions
PLN 67.50
| Period | Before meals | Meals (−) | Amount due |
|---|---|---|---|
| 1 | PLN 45.00 | PLN 0.00 | PLN 45.00 |
| 2 | PLN 22.50 | PLN 0.00 | PLN 22.50 |
The result covers per diem only at the PLN 45 rate. Transport, accommodation, flat-rate reimbursements, advances and other expenses must be settled separately.
For employee travel within Poland under the regulation's standard rules. Check your company's policy or employment contract. A sole trader's own trip, a board member without an employment contract, or a trip to the employee's place of residence needs a separate assessment.
Useful next steps
Sources and rules
How to calculate an employee's allowance
1. Check the travel arrangement
Confirm this is employee business travel. A private employer's rules may come from a collective agreement, remuneration policy or employment contract. This tool applies the regulation's standard rules.
2. Enter duration and meals
Count from departure to return. Enter complete 24-hour periods plus the remaining hours and minutes. Assign free meals, including breakfast supplied with accommodation, to the corresponding travel period.
3. Keep the breakdown
For example, 28 hours without supplied meals gives PLN 45 for a full day plus PLN 22.50 for the next 4 hours: PLN 67.50 in total. Download the TXT breakdown for your records. Settle other expenses and any advance separately.
What this calculator covers
- For a trip lasting no more than 24 hours: below 8 hours gives no allowance; 8 to 12 hours gives half; more than 12 hours gives the full allowance.
- For a trip exceeding 24 hours, each full day gives a full allowance. Up to 8 remaining hours gives half; more than 8 remaining hours gives the full allowance.
- Free breakfast and dinner each reduce the allowance by 25% of the full rate; lunch by 50%. Full free board excludes the allowance for the period concerned.
- The tool does not determine entitlement: travel to the employee's permanent or temporary place of residence and certain home visits exclude the allowance. It does not calculate a sole trader's own tax deduction or foreign travel allowances.
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Domestic per diem questions
What is Poland's domestic per diem rate in 2026?
Under the rules checked on 13 November 2026, the standard rate is PLN 45 per day. The tool uses § 7 of the regulation, consolidated text Dz.U. 2023 item 2190. Check that the rate and your employer's rules still apply when you use it.
What happens at exactly 8 or 12 hours?
If the entire trip lasts no more than one day, exactly 8 and exactly 12 hours each give half the allowance: PLN 22.50 before meal deductions. A full allowance applies only above 12 hours.
How much is due for one day and 4 hours?
PLN 45 for the complete day plus PLN 22.50 for up to 8 hours of the next day: PLN 67.50 before meal deductions. The minimum 8-hour rule for an entire short trip does not apply to that remaining period.
Does hotel breakfast reduce the allowance?
Yes, when breakfast is supplied as part of the hotel service. Deduct 25% of the full daily rate, or PLN 11.25 at the PLN 45 rate. Do not calculate 25% of a half-day allowance.
Can I use the result as a full travel expense claim?
It covers per diem only. Transport, accommodation, other approved expenses and advances need separate treatment. The output is neither a travel order nor an employer-approved expense claim.
An informational calculation under the regulation's standard rules. Confirm entitlement and your employer's applicable policy before paying an allowance.