How the tax-free per diem is calculated
For private employers in Romania, per diem is tax-free up to 2.5 times the statutory level set for public institutions. Abroad, the statutory level comes from the annex to HG 518/1995 (for example EUR 35/day for Germany, France, Italy or Hungary, EUR 32/day for Bulgaria, Serbia or Croatia and EUR 38/day for Switzerland). In Romania the statutory level is RON 23/day, so the cap is RON 57.50/day.
The second cap is the 3-base-salary limit: three base salaries divided by the working days in the month, multiplied by the number of travel days. Only the lower of the two results is tax-free. Anything paid above it is treated as salary income and taxed.
Per diem is granted per calendar day, so weekends spent on the road count.
Per diem, mobility benefits or posting allowance?
Since 2022, professional drivers are treated as mobile workers. National and bilateral trips usually carry mobility benefits, while for cabotage and cross-trade the driver is a posted worker and must be paid at least the host country's minimum wage.
The same 2.5× cap and 3-base-salary limit apply to these amounts. Confirm how each day is classified with your accountant.
Frequently asked questions
What is the tax-free per diem for Germany in 2026?
The statutory level for Germany is EUR 35/day, so the private-sector tax-free cap is EUR 87.50/day, provided the monthly 3-base-salary limit is not exceeded.
What happens if the per diem paid exceeds the cap?
The excess is salary income: social contributions and income tax apply to it, and it is reported separately in the D112 return.
Does per diem apply on weekends?
Yes. It is granted for every calendar day of travel, including weekends and public holidays.
Which exchange rate should I use?
The calculator loads the latest National Bank of Romania (BNR) rate. Accounting usually uses the BNR rate from the payment or advance date; you can override it manually.