FinlandVero
A regular workplace bars mobile workers from special-sector meal deductions
Construction, earthworks and forestry claims require no regular workplace and unreimbursed meals; the 2025 daily amount is €13.25, subject to the €750 expense threshold.
By Taxxa AI OyPublished 26 August 2026
Mobile workers who have a regular workplace cannot claim the special-sector meal deduction, Vero clarifies in its guidance for employees in construction, earthworks and forestry.Vero A place used to collect work orders or a vehicle, or to store tools, can be the regular workplace even when the employee carries out assignments elsewhere.
Vero
The distinction depends on working conditions, not simply the industry or job title. Vero’s detailed travel guidance describes mobile work as work at frequently changing sites, typically changing daily or weekly. Its example of a maintenance electrician collecting a vehicle and tools from a warehouse before short assignments treats the warehouse as the regular workplace. By contrast, an electrician working on construction projects lasting weeks or months generally falls under the special-sector rules and has no regular workplace, even when collecting a vehicle and tools from a warehouse. Collection alone therefore does not settle the classification.
For the meal deduction, all the conditions must be met: the employee works in construction, earthworks or forestry and has no regular workplaceVero
Vero; the employer has not arranged meals at the special worksite or nearby; and the employer has not paid a meal allowance, daily allowance or other compensation for meals. Total income-earning expenses must also exceed €750.
Vero That threshold concerns all those expenses together, rather than meal expenses alone.
For 2025, the deduction corresponding to the meal allowance is €13.25 per day.Vero The amount is €26.50 when the working day exceeds 11 hours, including two meal breaks.
Vero Travel time does not count towards the length of the working day. These are the 2025 amounts given in the guidance, not rates for every tax year.
Employees claiming the deduction on their 2025 pre-completed return use MyTax. If income-earning expenses are already listed, they add the meal deduction there; otherwise they open the wage income-earning expense breakdown under other deductions. The meal-allowance section is reserved for construction, earthworks and forestry. Claimants report the number of meals and the amount of meal costs reimbursed by the employer, check the information and submit the return.
The regular-workplace definition is set out in Tuloverolaki, §72 b (Varsinainen työpaikka).
Check the employee’s working pattern, regular workplace, employer meal reimbursements and remaining eligibility conditions before claiming 2025 meal expenses.