Business trip per diem calculator

Under Lithuanian law, per diem amounts up to the tax-exempt rate set by the Lithuanian Government are not reduced by personal income tax or social/health insurance contributions. Any amount above that limit is taxed as regular income — check the current VMI (Lithuanian State Tax Inspectorate) rates and limits, as they depend on the destination country and change over time.

Many companies' internal policies, in line with Lithuanian regulations on business trips, provide that only a part (e.g. 50%) of the full per diem rate is paid for the departure and arrival days, since that day is often not a full day of travel.

Per diem allowances under Lithuanian law are mainly paid for trips abroad. For domestic business trips within Lithuania, actual documented expenses are usually reimbursed instead of a fixed per diem — check your company's internal policy.