Home/Tools/Business trips
§ 05 · Calculator

Expenses for business trips — fast, accurate and clear.

Simply enter the number of days, the daily allowance amount, and all related expenses - and our calculator will automatically calculate which portion of this money is completely tax-free and on which portion tax will need to be paid. The system works according to the latest government rules and limits for business travel both within the country and abroad for 2026.

Domestic business trips International business trips AMOUNTS WITH TAX AND WITHOUT TAX CURRENT RULES FOR 2026
01 · DOMESTIC BUSINESS TRIPS 20 € min. daily · with overnight stay Non-taxable ceiling → 40 €/day 02 · INTERNATIONAL BUSINESS TRIPS 2× NORM non-taxable ceiling Ordinance on business trips abroad 03 · RATES BY PAGES 22 – 50 € regulatory minimum · per day
Working Panel

Business Trip Calculator

Year 2026
Trip destination

Business trip result

Note: This calculator is provided for informational purposes only, and its calculations cannot in any way replace the professional opinion, personal judgment, and advice of an actual accountant or payroll and human resources specialist.

§ 02.2How it works

Three steps to,
a clear amount.

FAQ →
01 · Enter

Destination,
number of days and all expenses.

First, you indicate whether the business trip is within the country or abroad, as well as exactly how many days it will last. Then you describe the specific expenses - what the amount for daily allowances is, how much the overnight stays cost, and what the price of transportation is, because completely different rules apply to each of these things. If the trip is outside the country, you simply choose the country from the list and our calculator will automatically load the exact legal limits for it.

02 · Calculates

Part tax-free and part taxable.

For daily allowances, the state has set a very clear ceiling. If the amount is up to double the minimum defined by law (for example, up to 44 euros per day for a trip within the country including an overnight stay), absolutely no taxes are due on this money. However, everything that exceeds this amount is considered your additional income - accordingly, a 10% tax and full social security contributions are charged on it. Expenses for hotels and travel are reported in a completely different way - they are fully recognized by the state, as long as you present an invoice or ticket for them, and such a double limit does not apply to them.

03 · Displays

Full breakdown
with just a glance.

Finally, you see the big picture of your business trip budget. The calculator will show you exactly which part of the money is completely tax-exempt and which part is considered additional income. You will also understand exactly what social security contributions and taxes you have to pay if you have exceeded the limits - with all this clearly broken down into separate categories for daily allowances, accommodation, and transportation.

§ FAQQuestions

Frequently asked questions.

Ask us directly →
§ 01

What does "tax-exempt ceiling" mean for daily business trip allowances?

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The state sets a specific amount for daily expenses on which you do not owe any taxes. The law states that this amount is up to double the official minimum. For example, if you are traveling within the country and have an overnight stay, the official minimum is 22 euros per day - this means you can receive up to 44 euros per day completely net, without taxes. If you travel without an overnight stay, the minimum is 11 euros, and the tax-free ceiling is 22 euros. For business trips abroad, the amount depends on the specific country. Everything you receive above this double limit is counted as additional income and is subject to full social security contributions and a 10% tax.

§ 02

Do I need a document for the overnight stay (accommodation expenses), in order not to pay tax on it?

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Yes. Unlike per diem, there is no fixed government cap on hotel expenses. The amount is paid to you tax-free only if you provide a valid document (an invoice for the overnight stay). It covers the actual amount paid, as long as it does not exceed the budget your employer has allocated in advance. If you do not have an invoice, you are not entitled to money for a hotel. Here, the calculator calculates exactly based on the amount you actually paid, not on automatic limits.

§ 03

How is travel money calculated, if I travel with my personal car?

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There is no fixed amount per kilometer. Transportation money is calculated very easily: the official fuel consumption for your car is taken (according to the manufacturer's catalog for combined driving), multiplied by the kilometers traveled and the current fuel price. It is very important to know that for transportation expenses, there is no such "double limit" as with per diem. The entire amount is tax-exempt, as long as the expense is real and you have the necessary documents (a described route, kilometers, and a fuel invoice).

§ 04

Is there a difference in the rules for freelancers and business owners (EOOD)?

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There is almost no difference. The rule for per diems (tax-free up to double the rate) applies equally to people working on a civil contract. If you are the manager of your own company and you travel for work, your expenses are recognized if you have a management contract and the trip is genuinely related to your business. For freelancers, however, the audits are a bit stricter (you must clearly prove that the trip was work-related), so we recommend you consult with our team for your specific case.

§ 05

What is the difference between a regular business trip and „posting of workers“?

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These are two completely different things that people often confuse. A business trip is simply a short work-related travel while you are working for your current employer - this is exactly what our calculator computes. Posting of workers means sending your employee to work for another company in Bulgaria or Europe. The rules there are quite different, requiring special European forms and subject to other minimum wage requirements.

§ 06

Do I need to declare business trip money to the NRA?

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The part of the money that exceeds the double limit must be declared as your additional income. The amount that is within the limit and is tax-free is declared to the NRA only in one case - if for the whole year this money exceeds the amount of 511.29 euros. This is done by submitting a special report once a year (by February 28 of the following year).

§ 07

Are the per diem limits different, if I travel abroad?

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Yes. When you travel outside the country, per diems and hotel money are determined according to a special state table. The amounts are different for each country - most often they range between 35 and 80 euros per day. Our calculator is very convenient because it automatically loads the exact amount as soon as you select the country from the list.

§ 08

If my company pays me per diems above the double limit, is this recognized as a business expense?

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Yes - it is very important to separate things here. This "double limit" refers only to the taxes of the employee themselves (whether they will pay 10% tax and social security on the excess). For the company itself, the entire expense paid for the business trip is fully recognized by the state, as long as the travel is business-related and has the necessary documents. It does not matter at all whether the amount exceeds the limit for the individual.

Can't find an answer?

Contact our tax consultant — a 30-minute consultation for every new client.

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The calculations are clear,
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