Tax-free mileage rises to 58 cents for 2027

The tax-free mileage allowance for using a private car on business travelVero rises to 0,58 euro per kilometre for 2027, up from 0,55 euro in 2026Vero. The trailer supplement rises to 10 cents from 9 cents, the caravan supplement stays at 15 cents, and the rest-cabin or equivalent heavy load supplement rises to 29 cents from 28 cents. Transporting heavy or bulky machinery stays at 4 cents, transporting a dog on work duties stays at 4 cents, and driving on forest roads or closed construction sites stays at 12 cents. Other vehicles rise across the board: motorboat up to 50 hp to 101 cents from 97, over 50 hp to 147 from 141, snowmobile to 140 from 134, all-terrain vehicle to 131 from 126, motorcycle to 44 from 42, moped to 24 from 23 and any other vehicle to 14 from 13. An employee with a company car benefit who pays for fuel themselves may receive up to 12 cents per kilometre, up from 11 cents.

The domestic full daily allowance for travel over 10 hoursVero rises to 55 euro from 54 euro, while the partial allowance for 6 to 10 hours stays at 25 euro. The meal allowance rises to 13,75 euro from 13,50 euro; it requires that no daily allowance is paid for the trip and that the employee cannot eat at their usual place because of the travelVero, and the two-meal maximum rises to 27,50 euro from 27 euro. The night travel allowance falls to 15 euro from 16 euro; it requires at least 4 hours of a qualifying travel day to fall between 21.00 and 07.00 with no free lodging or lodging compensation from the employerVero.

The country-by-country daily allowances are revised for 2027Vero and employers must check the destination: Sweden is set at 71 euro, Estonia at 85, the United States at 89 with New York, Los Angeles and Washington at 97, Spain at 80 and Germany at 80, while for example Venezuela falls to 78 and the Palestinian territory to 103. Countries not listed separately carry 54 euro, up from 52 euro.

The decision enters into force on 1 January 2027 and applies to business travel undertaken in 2027 or parts of itVero, so payroll and travel systems should keep the 2026 figures for 2026 travel and switch to the new figures for 2027 travel. Employees planning travel across the year end should confirm which year's rates govern each travel day. Legal basis: Verohallinnon päätös verovapaista matkakustannusten korvauksista vuonna 2027.