Travel Allowance Calculator 2026
Calculate travel allowance according to HG 900/2024. Legal amounts for Romania and international, deductible limit, estimated tax savings.
Trip Details
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Secondment is short-term; detachment may be long-term (special rules apply).
Legal daily allowances 2026 (HG 900/2024)
Daily allowance/day
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Total daily allowance
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Deductible limit
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Within legal limits
Est. tax savings
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At 16% profit tax rate
Calculation details
Important daily allowance rules 2026
- • Daily allowance is not taxed for the employee if within legal limits (HG 900/2024)
- • Exceeding the limit = the excess becomes taxable salary income
- • For Romania: non-taxable ceiling = 2.5 × public sector daily allowance (23 RON/day) = RON/day (Tax Code Art. 76(2)(k))
- • Daily allowance is granted only for business trips with a travel order
- • Detachment has special rules (duration > 60 days may change tax regime)
- • Exchange rates applied are the BNR rates on the travel day
Frequently asked questions about daily allowances
Can a PFA (sole proprietor) also receive daily allowances?
Yes, a PFA can record travel expenses (transport, accommodation, daily allowance) under the real system. The daily allowance can be granted at the level of the public sector (57.5 RON/day in Romania). The amount is deducted from income as a deductible expense.
What is the difference between secondment and detachment?
Secondment is a temporary trip (up to 60 consecutive days), while detachment is a temporary change of workplace (may last longer). For detachment, after 60 days, tax obligations may arise in the destination country.
Can the allowance exceed the legal limit?
Yes, companies can set higher amounts through internal regulations. However, the amount exceeding the legal limit becomes taxable salary income subject to CAS, CASS, and income tax. The company can fully deduct the granted amount, but the employee will pay taxes on the surplus.