Rules & rates
HMRC overseas day rates by city, converted to pounds
HMRC publishes a tax-free day rate for most countries and big cities. Employers can pay staff up to these amounts without receipts or tax. We've converted the rates for the 30 most common business destinations into pounds.
| City | Room / night | 24-hour meals | Over 10 hrs | Over 5 hrs | Local rate |
|---|---|---|---|---|---|
| New York | £162 | £77 | £57 | £23 | 216 + 102.5 USD |
| Boston | £179 | £73 | £57 | £24 | 239 + 97.5 USD |
| Chicago | £148 | £84 | £63 | £26 | 198 + 112.5 USD |
| Washington DC | £133 | £69 | £53 | £23 | 177 + 91.5 USD |
| San Francisco | £143 | £75 | £54 | £16 | 190.5 + 99.5 USD |
| Los Angeles | £145 | £70 | £54 | £21 | 193 + 93 USD |
| Toronto | £97 | £81 | £63 | £25 | 181 + 151.5 CAD |
| Dubai | £194 | £125 | £88 | £33 | 949.5 + 614.5 AED |
| Doha | £146 | £127 | £108 | £47 | 711 + 617.5 QAR |
| Riyadh | £135 | £97 | £69 | £27 | 674.5 + 484.5 SAR |
| Singapore | £186 | £128 | £121 | £54 | 318 + 218 SGD |
| Hong Kong | £227 | £78 | £73 | £28 | 2,376.5 + 816.5 HKD |
| Tokyo | £87 | £54 | £50 | £21 | 18,381.5 + 11,290.5 JPY |
| Shanghai | £149 | £68 | £63 | £26 | 1,328.5 + 605.5 CNY |
| Mumbai | £117 | £40 | £36 | £17 | 14,888.5 + 5,108 INR |
| Sydney | £119 | £103 | £78 | £30 | 227 + 195 AUD |
| Paris | £167 | £98 | £73 | £34 | 199.5 + 117 EUR |
| Brussels | £139 | £64 | £60 | £23 | 165.5 + 76 EUR |
| Amsterdam | £126 | £60 | £54 | £21 | 150 + 72 EUR |
| Dublin | £125 | £83 | £79 | £32 | 149 + 99 EUR |
| Berlin | £140 | £60 | £55 | £18 | 167.5 + 72 EUR |
| Munich | £123 | £67 | £61 | £24 | 147 + 79.5 EUR |
| Madrid | £145 | £96 | £72 | £27 | 172.5 + 114.5 EUR |
| Barcelona | £148 | £85 | £64 | £23 | 176 + 101.5 EUR |
| Lisbon | £89 | £62 | £58 | £21 | 106.5 + 74.5 EUR |
| Rome | £143 | £75 | £68 | £30 | 170 + 90 EUR |
| Geneva | £188 | £141 | £107 | £40 | 207.5 + 155.5 CHF |
| Copenhagen | £135 | £100 | £77 | £26 | 1,200 + 895.5 DKK |
| Stockholm | £146 | £69 | £65 | £29 | 1,939.5 + 917.5 SEK |
| Oslo | £96 | £68 | £65 | £26 | 1,192.5 + 848 NOK |
Pounds converted at ECB reference rates on 2026-10-26. HMRC sets the rates in local currency (the last column), so the local figure is the one that counts. Source: GOV.UK scale rate expenses for travel outside the UK.
How the rates work
- Room rate is a nightly accommodation benchmark. The 24-hour rate covers meals, drinks and getting from hotel to office, on top of the room.
- For a day trip with no overnight stay, use the over 5 hours or over 10 hours rate.
- If a city isn't listed, HMRC says to use the nearest listed city in that country, or the nearest city if the country isn't listed.
- Employers can pay less than the rate, apply to HMRC for a bespoke rate, or simply reimburse receipted costs.