We remind you that the amount of daily expenses of employees, which are not subject to personal income tax, is established by paragraphs 170.9.1 TCU. So:
- within the territory of Ukraine – no more than 0.1 of the minimum wage established by law on January 1 of the tax (reporting) year, calculated for each calendar day of such business trip,
- for business trips abroad – not more than 80 euros for each calendar day of such a business trip at the official hryvnia to euro exchange rate established by the NBU, calculated for each such day (clause 170.9.1 of the TCU).
The minimum monthly salary from January 1, 2023 is UAH 6,700. Therefore, in 2023, the amount of daily allowances for business trips within the territory of Ukraine that is not subject to personal income tax is UAH 670.
We remind you that from January 1, 2022, the amount of travel expenses (per diem) of civil servants and other persons sent on business trips by enterprises and institutions that are fully or partially financed from budget funds is established in Appendix 1 to Resolution of the CMU No. 98 as follows size:
- UAH 300 – in case of business trips in Ukraine;
- in specific amounts (expressed in US dollars) depending on the country of the business trip – for foreign business trips.
The amount of the increase in the amount of daily travel expenses above the established norms is included in the total monthly (annual) taxable income of the taxpayer (taxed by the personal income tax at the rate of 18% and the military levy at the rate of 1.5%) and is reflected in the unified reporting as an additional benefit.