Per diem allowances in France

Domestic Per Diem

Per diem allowances are designed to cover meals and accommodation during business trips.

2024 per diem rates - France
	Meal expense per meal	Paris and surrounding area	Rest of France
First 3 months	€20,70	€74,30	€55,10
From 3 to 24 months	€17,60	€63,20	€46,80
From 24 to 72 months	€14,50	€52,00	€38,60

September 22nd 2023 per diem rates - French territories
	Martinique, Guadeloupe, Guyana, Reunion, Mayotte, Saint-Pierre-et-Miquelon, Saint-Barthelemy, Saint-Martin	New Caledonia, Wallis and Futuna, French Polynesia
Lodging	€120	€120
Meal expense	€20 per meal	€24 per meal

Source: https://www.urssaf.fr/portail/home/taux-et-baremes/frais-professionnels/indemnite-de-grand-deplacement/deplacements-en-metropole.html#FilAriane https://www.urssaf.fr/portail/home/taux-et-baremes/frais-professionnels/indemnite-de-grand-deplacement/deplacements-en-outre-mer.html#FilAriane

The tax-free per diem allowance will automatically be decreased:

By 15% starting from the 4th month.
By 30% starting from the 25th month within the limit of 4 years

Foreign Per Diem

For all travel abroad and overseas, a fixed daily mission allowance can be paid for each 24-hour period spent (between 0 a.m. and 11:59 p.m.) at the place of the mission, intended to cover the expenses of accommodation (room, breakfast and any tourist tax) and meals.

The lump sum allowances employees are paid to cover their business travel expenses abroad must be deducted as follows:

65% for lodging and breakfast
17.5% for lunch and dinner
35% when if employee is fed at both lunch and dinner

The tax free per diem allowance will automatically be decreased:

By 15% starting from the 4th month.
By 30% starting from the 25th month within the limit of 4 years

Source: https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000045705554

https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000038194851/2023-08-08