Tax-exempt allowances for business travel increase in 2025:
The full tax-exempt per diem for travel in Finland will be €53 (€51 in 2024).
The partial per diem will remain at €24 (€24 also in 2024).
The meal allowance will be €13.25 (€12.75 in 2024).
The kilometre allowance will be 59 cents per kilometre (57 cents in 2024).
Read more:
Taxable fringe benefit values for 2025
The Tax Administration has issued its official decision for 2025 on the values of fringe benefits. The decision lists the usual fringe benefits such as company cars, accommodation, employer-provided meals, telephones. Fringe benefits received from the employer are treated as wages in the employee’s tax assessment. The official decision regulates the valuations of each category of benefits.
The new official decision continues to allow workers to use part of their meal benefit on transportation costs. To reflect the fuel prices that have recently declined, a reduction of 1 cent per kilometre was introduced in the “operating cost” element.
Read more:
Social insurance contributions 2025
Information about the 2025 changes in in social insurance contributions in the Tax Administration's instructions: Social insurance contributions.
Ask us more about these and other possible issues!
