Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Israel → Sarajevo, BA
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Lodging | All International | 365 USD per night | Income tax deduction ceiling for trips of up to 90 nights: for each of the first 7 nights, recognized lodging expenses (the lower of actual documented cost or the USD ceiling per night) are deductible in full; two or more trips separated by less than 14 consecutive days in Israel are treated as one trip. |
| Lodging | All International | 274 USD per night | Income tax deduction ceiling for nights 8 through 90 of a trip of up to 90 nights: where the nightly cost exceeds USD 160, 75% of recognized lodging expenses are deductible, but not less than USD 160 and not more than USD 274 per night; where the nightly cost is below USD 160 the recognized lodging expense is deductible in full. |
| Lodging | All International | 160 USD per night | Income tax deduction ceiling for trips exceeding 90 nights: recognized lodging expenses are deductible up to this amount per night starting from the first night of the trip. |
| Meals and incidentals | All International | 102 USD per day | Ceiling for 'other expenses' (meals and incidental expenses) per day of stay abroad when lodging expenses are also claimed against receipts. |
| Meals and incidentals | All International | 171 USD per day | Ceiling for 'other expenses' (meals and incidental expenses) per day of stay abroad when no lodging expenses are claimed. |
| Car rental abroad | All International | 80 USD per day | Deduction for renting a car abroad used for performing the job: the lower of actual rental cost or USD 80 per day; the 25% ceiling increase for listed countries does not apply to car rental expenses. |
| Children's education expenses abroad | All International | 914 USD per month | Allowed only where the taxpayer stays abroad continuously for more than 10 months; up to USD 914 per month per child under age 19; the assessing officer may allow excess education expenses considering the place of residence and study conditions. |
| Daily allowance | All International | 180 ILS per day | Civil service default: for destinations that do not appear in the Accountant General tariff table, the subsistence allowance is ILS 180 per day (no lodging tariff is published for unlisted destinations); state emissaries and seconded staff arriving in Israel on duty also receive ILS 180 per day.; Civil service subsistence allowance (kitzvat shehiya) covering meals and incidental expenses (laundry, press, porterage, tips, minibar), paid in ILS per day from actual take-off to actual landing; on the outbound flight day entitlement is 100% for take-off before 12:00, 67% from 12:00, 33% from 16:00 and 0% from 20:00, and on the return day 0% for landing before 04:00, 33% from 04:00, 67% from 08:00 and 100% from 12:00 (each 4-hour slice is worth 33%).; The allowance is reduced by 15% for each breakfast funded by the government or another body (unless included in the lodging cost or served in flight), 30% per funded lunch and 30% per funded dinner; an employee who arranges alternative non-hotel lodging without any lodging funding receives, instead of the lodging allowance, a supplement of 50% of the daily subsistence allowance in addition to it. |
Source URLs:
https://www.gov.il/BlobFolder/generalpage/income-tax-monthly-deductions-booklet/he/generalInformation_income-tax-monthly-deductions-booklet_monthly-deductions-booklet-2026.pdf
This source provides official travel rate information from gov.il.
https://takam.mof.gov.il/document/HOD.13.10.2.2
This source provides official travel rate information from takam.mof.gov.il.