Overnight Subsistence Rates Ireland 2026: Domestic and International
Planning an overnight business trip? Here's exactly how much you can claim — domestic rates, the Dublin vouched arrangement, the 100 km distance rule, the 56-night limit, and international rates for the 10 most common destinations. Rates effective 29 January 2025, still current as of April 2026.
Domestic Overnight Rates
The overnight rate is a flat allowance covering both accommodation and meals. No receipts are required under the standard rate — the employee receives the fixed amount regardless of actual spend.
| Period | Rate Per Night | Covers |
|---|---|---|
Standard rate First 14 nights at one location | €205.53 | Accommodation + meals |
Reduced rate Nights 15–28 at one location | €184.98 | Accommodation + meals |
Detention rate Nights 29–56 at one location | €102.76 | Accommodation + meals |
Governed by Circular 04/2025. For day trips that don't require an overnight stay, see our guide to day rate subsistence. For the full reference, see our Travel & Subsistence Rates page.
The 100 km rule
You must be at least 100 km from both your home and your normal place of work to qualify for overnight subsistence. Both conditions must be met — being 100 km from the office but 80 km from home doesn't qualify.
56-night maximum
After 56 consecutive nights at one location, subsistence stops. The employer must apply to Revenue for approval to continue. Without it, further payments are taxable.
Dublin Vouched Accommodation Rate
When travelling to Dublin and suitable accommodation cannot be found within the standard €205.53 rate, a special vouched arrangement applies. The employee provides accommodation receipts and receives a separate meals allowance.
Practical tip: Under the standard overnight rate, the €205.53 is one flat payment covering everything — accommodation and meals bundled together, no receipts. Under the Dublin vouched arrangement, accommodation is separate (receipted) and meals are separate (flat €46.17). The total potential reimbursement is €251.70, but the accommodation portion must be documented.
International Overnight Rates
International overnight rates are set by Department of Finance Circular 07/2017 and vary by country. These are per-night rates covering accommodation and meals. Here are the 10 most common destinations for Irish business travellers.
| Country | Overnight Rate |
|---|---|
| United Kingdom | €193.00 |
| United States | €222.00 |
| Germany | €176.00 |
| France | €316.50 |
| Netherlands | €217.00 |
| Spain | €161.00 |
| Belgium | €192.00 |
| Italy | €225.00 |
| Poland | €135.00 |
| UAE | €260.00 |
Important: Some countries have city-specific rates where accommodation costs vary significantly (e.g., capital cities vs regional towns). The rates above are indicative — always check the specific city or region in Circular 07/2017. International day rates are €17.00 (5–10 hours) and €34.00 (10+ hours). For the full country list, see our Travel & Subsistence Rates reference.
Practical Tips
The €205.53 covers everything in one flat payment. If you book a €140 hotel and spend €30 on meals, you still receive €205.53. No receipts needed.
If claiming under the Dublin vouched arrangement, your accommodation cost is reimbursed with receipts (up to €205.53) and you get €46.17 on top for meals. You can't claim both the standard flat rate and vouched accommodation.
You must be 100+ km from your home AND your normal workplace. Employees who live near a client site but far from the office may not qualify even though the trip seems long enough.
10 nights in Cork then 10 nights in Galway = standard rate for both. The reduction to €184.98 only applies when you exceed 14 consecutive nights at the same location.
Frequently Asked Questions
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