TAX INFORMATION 2 2025 – Update on Per Diems 2025

Limits applicable to the private sector, according to Decree-Law No. 1/2025

Decree-Law No. 1/2025, of January 16, has been published, amending the remuneration base and updating the salaries and per diem allowances for Public Administration. Below are the limits applicable to the private sector.

A – Within national territory (updated by 5%)
General workers: 65.89 euros
Members of corporate bodies: 72.65 euros

B – Abroad: To be determined by Ordinance for 2025
The amounts in effect in 2024 were:
General workers: 148.91 euros
Members of corporate bodies: 167.07 euros

Tax Limits for Other Allowances in 2025
Transport (per km) in a private vehicle: 0.40 euros
– Meal allowance paid in cash: 6 euros
– Meal allowance paid in vouchers, meal tickets/cards: 10.20 euros

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