Italian business travel allowance — tax-free and taxable share
For trips outside the municipality of the place of work, a flat daily allowance is tax-free up to 46.48 euros (77.47 euros abroad). If meals or lodging are reimbursed or provided free, the limit falls by a third; if both are, by two thirds. Under actual-cost reimbursement, documented expenses are tax-free in full and other expenses up to 15.49 euros a day (25.82 abroad). Within the municipality of the place of work the allowance is fully taxable.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale n. 203 du 30-8-2004 — circulaire — tax year 2026, verified on September 25, 2026
Excerpt from the source : « l'indennita' erogata in modo forfetario non concorre a formare il reddito nella misura massima giornaliera di Euro 46,48 »
- Gazzetta Ufficiale n. 203 du 30-8-2004 — circulaire Funzione pubblica n. 4/04 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « nella misura massima giornaliera di Euro 46,48 (o Euro 77,47 in caso di trasferta all'estero) »
- Gazzetta Ufficiale n. 203 du 30-8-2004 — circulaire Funzione pubblica n. 4/04 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « le altre spese rimborsate, anche non documentabili, non concorrono alla formazione del reddito, nel limite di Euro 15,49 al giorno (Euro 25,82 per le trasferte all'estero) »
- Gazzetta Ufficiale n. 203 du 30-8-2004 — circulaire Funzione pubblica n. 4/04 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « nel limite di Euro 15,49 al giorno (Euro 25,82 per le trasferte all'estero) »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) — tax year 2026, verified on September 25, 2026
Excerpt from the source : « in caso di rimborso delle spese di alloggio, ovvero di quelle di vitto, o di alloggio o vitto fornito gratuitamente il limite e' ridotto di un terzo. »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Il limite e' ridotto di due terzi in caso di rimborso sia delle spese di alloggio che di quelle di vitto. »
Calculation assumptions
- Article 51(5) of the TUIR still states its limits in lire; the euro amounts are those given by circular no. 4/04 of the Department of Public Administration, published in the Gazzetta Ufficiale of 30 August 2004.
- Travel and transport costs are left out of the amount you enter: the limit applies to the allowance net of those costs.
- Under actual-cost reimbursement, enter only the other, undocumented expenses: documented meals, lodging, travel and transport are tax-free in full.
- Itinerant workers (article 51(6)), the traceable-payment rules for expense reimbursements and social security contributions are not covered.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.