Changes to Travel Expense Allowances in 2026 – What They Mean for Light Entrepreneurs

Table of Contents

1. What’s New in 2026?
2. Mileage Allowances in 2026
3. Mileage Allowance Increments
4. Mileage Rates for Other Vehicles
5. Per Diems and Meal Allowances 2026
6. Why Are These Changes Made?
7. What Do the Changes Mean for Light Entrepreneurs?
8. FAQ
9. Summary

What’s New in 2026?

The Finnish Tax Administration has published the 2026 maximum tax-free travel expense allowances, which will come into effect on January 1, 2026. The biggest changes are:

• Mileage allowance for car travel decreases
  • 0.59 € (2025) → 0.55 € (2026)
• Per diem rates increase
  • Full per diem: 53 € (2025) → 54 € (2026)
  • Partial per diem: 24 € (2025) → 25 € (2026)
• Meal allowance increases slightly
  • 13.25 € (2025) → 13.50 € (2026)

These changes impact everyone who receives compensation for work-related travel – including light entrepreneurs who invoice travel expenses and are paid them together with their wages.

Mileage Allowances in 2026

In 2026, the maximum tax-free mileage allowance for work trips made with your own car is:

0.55 € / km

(2025: 0.59 € / km)

This is a 4-cent decrease, corresponding to a 6.8% reduction.

Mileage Allowance Increments

If the job requires transporting cargo or passengers, the following increments can be added to the basic mileage allowance:

• Passenger in the car: +0.04 €/km per person
• Trailer attached: +0.09 €/km
• Caravan attached: +0.15 €/km
• Heavy load (e.g., mobile break room): +0.28 €/km
• Machine or equipment weighing over 80 kg: +0.04 €/km
• Dog transported for work purposes: +0.04 €/km
• Driving on forest roads or closed construction sites: +0.12 €/km

Mileage Rates for Other Vehicles

The following tax-free mileage rates have also been confirmed for other vehicles in 2026:

Per Diems and Meal Allowances 2026

Full per diem 2026: 54 €

(2025: 53 €)

Partial per diem 2026: 25 €

(2025: 24 €)

Meal allowance 2026: 13.50 €

(2025: 13.25 €)

These increases are small but help offset rising food and living costs during work trips.

Why Are These Changes Made?

Each year, the Tax Administration adjusts travel expense allowances based on:

• changes in cost levels
• fuel prices
• living cost trends
• inflation

For 2026, the key reason for the decrease in mileage allowance is that vehicle-related expenses and fuel prices have fallen compared to 2025.

What Do the Changes Mean for Light Entrepreneurs?

1. You will receive slightly less compensation for driven kilometres.
If you travel a lot for work, this will directly impact your reimbursements.

2. Higher per diem rates may offset some of the decrease.
For longer workdays, the increased per diem helps cover expenses.

3. Creating travel expense reports stays the same – only the amounts change.
Bisse.fi will update the 2026 rates automatically.

4. Taxation remains unchanged – the allowances are still tax-free, as long as they meet the requirements of the Income Tax Act.

FAQ

Can a light entrepreneur receive mileage allowances?

Yes – in light entrepreneurship you can invoice travel expenses from your client and receive them tax-free together with your wages.

What if my client doesn’t pay the invoice?

Travel expenses are still processed as normal when your pay is calculated.

Can I receive a per diem for a short assignment?

A partial per diem requires at least a 6-hour work trip and a distance of more than 15 km.

Summary

The 2026 changes to travel expense allowances include:

• Lower mileage allowance: 0.55 €/km
• Increased per diem and meal allowance
• Updated increments for heavy loads and passengers

For light entrepreneurs, this means small adjustments in travel expense calculations, but tax-free allowances remain unchanged.

👉 Bisse.fi ensures that allowance amounts are updated automatically – you don’t need to worry about the numbers!