Rates updated for 2026
Domestic per diem calculator (2026)
Enter the days of travel and the per diem per day. The calculator splits the amount into a non-taxable and a taxable part using the 2026 daily cap.
Estimated result
Estimated result: 0,00 lei
Contribution breakdown
| Non-taxable part | 0,00 lei |
|---|---|
| Taxable part | 0,00 lei |
| Total per diem granted | 0,00 lei |
Estimate based on the general 2026 rates. This is not tax advice. For complex cases (special exemptions, meal vouchers, other income, particular situations) check with your accountant.
How the domestic per diem is calculated in 2026
The per diem is the amount granted to the employee to cover expenses during travel. For domestic travel there is a public reference for the daily per diem (23 lei/day in the public sector), and the non-taxable cap in the private sector is computed as 2.5× this reference, i.e. 57.5 lei/day.
The non-taxable and taxable parts
The per diem granted up to the daily cap of 57.5 lei is non-taxable. Anything above this cap becomes income treated as salary and is taxed (contributions and income tax), just like salary income.
The monthly cap — check with your accountant
In addition to the daily cap, there is also a monthly cap for the non-taxable per diem, but the exact way of computing it (relative to the base salary) is contested and interpreted differently. This calculator applies only the daily filter. For the full monthly situation, check with your accountant.
Worked example
Frequently asked questions about per diem
- What is the non-taxable cap of the per diem in 2026?
- The daily non-taxable cap is computed as 2.5× the public per diem reference (23 lei/day), i.e. 57.5 lei/day. Anything above this cap becomes taxable.
- What happens to the per diem above the cap?
- The part of the per diem exceeding the daily cap is treated as salary income and is taxed with contributions and income tax, just like salary.
- Is there also a monthly cap?
- Yes, but the way the monthly cap is computed is contested and interpreted differently. This calculator applies only the daily filter; for the monthly situation, check with your accountant.