Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Italy → Saba, BQ
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Daily allowance | All International | 77.47 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 abroad; documented travel and transport costs reimbursed in addition do not erode the ceiling, while the part of the allowance above EUR 77.47 per day is taxable. |
| Daily allowance | All International | 51.65 EUR per day | Reduced tax-free ceiling (EUR 77.47 minus one third) under TUIR art. 51(5) for the foreign 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 International | 25.82 EUR per day | Reduced tax-free ceiling (EUR 77.47 minus two thirds) under TUIR art. 51(5) for the foreign trasferta allowance when BOTH lodging and meals are reimbursed analytically or provided free of charge. |
| Incidentals | All International | 25.82 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 25.82 per day for trips abroad, in addition to fully exempt documented meal, lodging, travel and transport expenses; expenses incurred abroad are not subject to the 2025 traceable-payment condition (DL 84/2025; Circolare 15/E of 2025). |
| Transport | All International | 25 EUR per day | Maximum daily reimbursement of taxi expenses for movements within the urban area where the mission abroad takes place, for personnel of Italian public administrations, where allowed by collective agreements (DM 23 March 2011 art. 1(1)(d)); taxi and urban public transport for outbound/return legs to airports, stations and ports in Italy and abroad are reimbursed separately without this cap (art. 1(1)(c)). Not due when the alternative flat treatment of art. 4 is chosen. Lodging abroad has no monetary cap under the same DM: it is reimbursed at documented actual cost within a hotel-category cap (4-star non-luxury for Class 1 managerial staff, 3-star for other personnel; residence of equivalent category admitted for missions over 10 days when cheaper). |
Source URLs:
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.
https://www.gazzettaufficiale.it/eli/id/2011/06/09/11A07480/sg
This source provides official travel rate information from gazzettaufficiale.it.