Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Italy → Naples, Italy
These rates use a catch-all rule for all domestic travel within Italy.
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Daily allowance | All Domestic, Italy | 46.48 EUR per day | Tax-free ceiling under TUIR art. 51(5) (DPR 917/1986, amount unchanged since 1 January 1998, confirmed by Agenzia delle Entrate Circolare 15/E of 22 December 2025) for the flat-rate travel allowance (indennita' di trasferta, sistema forfetario) paid for business trips or missions outside the municipality where the normal workplace is located; documented travel and transport costs reimbursed in addition do not erode the ceiling, while the part of the allowance above EUR 46.48 per day is taxable. Allowances for trips inside the workplace municipality are fully taxable (only proven and documented travel/transport reimbursements, including ACI-based mileage from 1 January 2025, are exempt). |
| Daily allowance | All Domestic, Italy | 30.99 EUR per day | Reduced tax-free ceiling (EUR 46.48 minus one third) under TUIR art. 51(5) for the domestic trasferta allowance in the mixed system (sistema misto), i.e. when lodging OR meals are additionally reimbursed analytically or provided free of charge. |
| Daily allowance | All Domestic, Italy | 15.49 EUR per day | Reduced tax-free ceiling (EUR 46.48 minus two thirds) under TUIR art. 51(5) for the domestic trasferta allowance when BOTH lodging and meals are reimbursed analytically or provided free of charge. |
| Incidentals | All Domestic, Italy | 15.49 EUR per day | Under the analytical reimbursement system (rimborso analitico) of TUIR art. 51(5), reimbursements of other expenses (e.g. laundry, telephone, tips), even without receipts but itemised by the employee, are tax-free up to EUR 15.49 per day for domestic trips outside the workplace municipality, in addition to fully exempt documented meal, lodging, travel and transport expenses; from 1 January 2025 meal, lodging and taxi/chauffeur (NCC) expenses incurred in Italy must be paid by traceable means to remain exempt (Law 207/2024 art. 1(81); DL 84/2025), while this EUR 15.49 residual class is expressly exempt from the traceability requirement (Circolare 15/E of 2025). |
Source URL:
https://www.agenziaentrate.gov.it/portale/documents/20143/8410837/Circolare+n.+15+del+22_12_2025.pdf/ea6aa7af-f133-2381-8750-6c3b871b7bc6?t=1766416605375
This source provides official travel rate information from agenziaentrate.gov.it.