Travel & SubsistenceRates in Ireland
Complete guide to current Irish Revenue approved travel and subsistence rates. Rates are effective from 29 January 2025 and are still current as of February 2026, based on the latest Revenue guidance.
Important Information
Understanding how Irish Revenue travel rates work and what you need to know for compliance
Revenue Approved
All rates are officially approved by Irish Revenue and updated annually
Tax Deductible
Expenses claimed at these rates are fully tax-deductible for businesses
Automatic Calculations
Use our free calculator to automatically apply the correct rates and bands
Compliance Required
Proper documentation and distance verification required for all claims
Mileage Allowance Rates
Revenue approved mileage rates vary by engine size and cumulative annual distance. Rates are per kilometer and apply to business travel only.
Up to 1,200cc
1,201cc to 1,500cc
Over 1,500cc
Electric/Hybrid Vehicles
Reduced Motor Travel Rates
Reduced flat rates apply for travel that is associated with an employee's job but not solely related to the performance of their duties. These are flat rates per kilometre with no distance bands.
Applicable Situations
Attendance at confined promotion competitions, approved courses of education, courses or conferences, and return visits home at weekends during temporary transfer.
Motorcycle Rates
Revenue approved mileage rates for motorcycles, based on engine capacity and cumulative annual distance. Effective since 5 March 2009.
Up to 150cc
151cc to 250cc
251cc to 600cc
Over 601cc
Bicycle Rate
Employees using bicycles for business travel can claim a flat rate per kilometre, regardless of distance travelled. Effective since 1 February 2007.
Subsistence Allowance Rates
Tax-free allowances for meals and incidental expenses when traveling for business. Rates vary by duration away from normal workplace. Special rates apply for Dublin destinations.
Day Allowances
Overnight Allowances
Dublin Destination - Special Vouched Accommodation Rate
When traveling to Dublin and suitable accommodation cannot be found within the standard overnight rate, a special Vouched Accommodation (VA) rate applies:
Note: This rate requires proper documentation of accommodation costs and applies only when standard rate accommodation is not available in Dublin.
29+ Hours - Combined Allowance
When an employee is absent for more than 29 consecutive hours, they may claim both a day allowance and an overnight allowance for the same trip.
56-Night Limit
The detention rate applies for nights 29 to 56 at the same location. Beyond 56 nights, an application to Revenue is required to confirm that subsistence payments can continue.
Foreign Assignment Subsistence
When employees are temporarily working abroad, subsistence rates are gradually reduced over time. Different rules apply based on whether the assignment is up to or over 6 months.
Short-Term Assignment (Up to 6 Months)
Long-Term Assignment (Over 6 Months)
Foreign Assignment Conditions
- The employee must be actually performing the duties of their employment abroad for a temporary period.
- The assignment must be outside 8 kilometres of the employee's home and normal place of work.
- Subsistence at any one location is limited to 6 months. Extensions require individual assessment by Revenue.
International Overnight Rates
Country-specific civil service overnight rates set by Department of Finance Circular 07/2017. These are the tax-free thresholds for overnight subsistence when travelling internationally for business. International day rates are €17.00 (5-10 hours) and €34.00 (10+ hours).
| Country | Overnight Rate |
|---|---|
| Austria | €159.00 |
| Belgium | €192.00 |
| France | €316.50 |
| Germany | €176.00 |
| Italy | €225.00 |
| Netherlands | €217.00 |
| Poland | €135.00 |
| Portugal | €160.00 |
| Spain | €161.00 |
| United Kingdom | €193.00 |
| United States | €222.00 |
Additional Requirements
Important conditions and requirements for claiming travel and subsistence expenses
Mileage Requirements
Subsistence Requirements
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