Tax-free subsistence allowance at Civil Service rates.
Total subsistence allowance
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Day allowance total
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Overnight allowance total
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Day rate used
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Overnight rate used
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Your breakdown
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Amount
Why these specific euro figures matter
Revenue does not require receipts for subsistence paid within the Civil Service benchmark rates. That is the practical value of the system. An employee who stays overnight can receive 167.00 euro without their employer needing a hotel invoice and without the payment appearing on a payslip as taxable income. The rate is intended to cover reasonable accommodation and meal costs for a single night away, and in most Irish cities it does that without leaving much over.
The 39.08 euro day rate applies when an employee is away from their normal place of work for at least ten consecutive hours. Shorter absences of five to ten hours attract a lower rate. The calculation this tool does is the simplest case: full days at the standard rate plus overnight stays at the overnight rate, giving the total tax-free amount that can be claimed or reimbursed without further justification to Revenue.
A week on the road: five days and three nights
Take a consultant who spends a full working week at a client site, travelling Monday to Friday with three nights in a hotel. Five full days at 39.08 euro is 195.40 euro in day subsistence. Three overnight stays at 167.00 euro is 501.00 euro. The total tax-free subsistence is 696.40 euro for the week. If the employer pays more than these amounts without vouched receipts, the excess is taxable pay. Many employers in the private sector use Civil Service rates as their policy precisely because it keeps reimbursement simple and tax-free up to the benchmark.
What the overnight rate covers
The overnight rate of 167.00 euro is meant to cover a hotel room and meals for one night. In Dublin and Cork that is tight for a business hotel, which is why some employers top up with vouched receipts for actual hotel costs above the rate. When the employee provides a receipt for actual accommodation costs exceeding 167 euro, the employer can reimburse the actual cost provided it is reasonable. The excess above the Civil Service rate must be supported by a receipt to avoid a tax charge. The 39.08 euro day rate is not split into separate meal allowances; it is a single flat amount covering all subsistence during the working day away from base.
Frequently asked questions
What are the current Irish Civil Service subsistence rates?
The Civil Service rates set by the Department of Public Expenditure and Reform are the benchmark Revenue accepts for tax-free reimbursement. The standard day rate for absences of 10 hours or more away from base is 39.08 euro. The overnight rate is 167.00 euro, which covers accommodation and meals for a night away. Rates for shorter absences are lower, and Revenue also sets separate foreign subsistence rates for overseas travel.
Are subsistence payments taxable in Ireland?
Subsistence payments made within the approved Civil Service rates are tax-free for the employee and fully deductible for the employer. Payments in excess of the approved rates are taxable as income. Revenue applies the Civil Service rates as the standard benchmark for all employments, not just civil servants, so a private sector employer can reimburse at these rates without a tax charge arising, provided the employee is genuinely away from their normal place of work on business.
Can subsistence and mileage be claimed for the same trip?
Yes. Subsistence covers food and accommodation while mileage or travel expenses cover the cost of getting there. They are separate reimbursements and both can be claimed on the same trip provided the conditions for each are met. Subsistence is only available for trips that take the employee away from their normal place of work and require the absence to last at least five hours to qualify for the lower rate, or ten hours for the standard rate.
Do the Civil Service rates apply to self-employed people?
Self-employed people can claim subsistence expenses against their trading income, but Revenue scrutinises the amounts carefully. The Civil Service rates provide a useful benchmark, but a self-employed person must show that the expense was genuinely incurred wholly and exclusively for business. A sole trader working from different client sites can often claim subsistence at or around these rates, while a person operating from a fixed home office cannot claim for days spent there.