Travel expenses are the costs an employee has to bear while on a business trip (outside his permanent place of work), including travel time.
The grounds for their payment are:
- order from the manager to go on a business trip;
- travel certificate;
- advance reports and other primary accounting documents, including receipts, checks and other evidence of expenses incurred, as well as statements of cash flows on card accounts (if expenses were paid by bank card).
Standards for payment of daily allowances for business trips are established by the Republican Ministry of Finance; currently valid values are valid from March 23, 2021 .
What is daily allowance in Russia in 2021
Per diem means payment of expenses of a business traveler during the trip. They are paid taking into account two basic rules:
A fixed amount for each day of a business trip, including daily allowances on weekends and holidays.
When daily allowances are paid, how to count days, not only the accountant, but also the business traveler himself should know. In addition to the immediate days of the business trip, the calculation includes the day of departure and return, including possible delays.
Departure day is the date of departure of the vehicle from the city of the permanent place of work to the locality where the employee is sent. Return day – the date of the employee’s arrival in the city of his permanent place of work.
If transport arrives before 0 o'clock inclusive, the current day is taken into account. If arriving after 0 o'clock, the employee will be paid for one more day.
Payment of daily travel expenses in 2021 is made to the employee the day before sending on a business trip in advance.
Such payments are due to an employee if the business trip takes more than one day. When an employee leaves in the morning and returns in the evening, he is not entitled to a daily allowance.
How to determine border crossing dates
The dates of crossing the Russian border when traveling from the territory of the Russian Federation and to the territory of the Russian Federation are usually determined by the marks of border posts in the international passport.
However, it is worth remembering that when sending an employee on a business trip to the territory of the CIS member states with which intergovernmental agreements have been concluded, they do not make a note about crossing the state border. In this case, the date of crossing the Russian border is determined by travel documents (tickets).
When crossing the Belarusian border, a mark is not placed (Article 1 of the Agreement between the governments of Belarus, Kazakhstan, Kyrgyzstan, Russia and Tajikistan dated November 30, 2000 “On mutual visa-free travel of citizens”).
To correctly calculate the daily allowance, the accountant must take into account the date and time of crossing the border with the republic. Belarus, guided by the time of departure, arrival and train schedule.
An employee who went on a business trip to the territory of Belarus and returned to the Russian Federation on the same day is paid daily allowances in foreign currency in the amount of 50% of the standard cost of paying daily allowances for foreign business trips.
Daily allowance in 2021
The law does not establish limits on daily allowance payments to employees. The employer has the right to independently determine the amount of daily travel expenses in 2021 by local act. At the same time, they can be different for a manager and an ordinary employee.
At the legislative level, there are restrictions on the calculation of taxes and contributions. According to Art. 217 Tax Codes are not subject to tax; daily allowance rates for business trips in 2021:
- business trip within the Russian Federation – 700 rubles;
- business trip abroad – 2500 rubles.
Also, according to Decree of the Government of the Russian Federation No. 729 of October 2, 2002, daily allowances for business trips in 2021 in commercial organizations cannot be less than the amount established for budgetary institutions. The minimum daily allowance is 100 rubles per day.
It turns out that the employer sets the amount of daily allowance for business trips in 2021 independently. But you shouldn’t forget about taxes.
If a posted employee in the Russian Federation is paid, for example, 500 rubles per day, there is no need to pay taxes. And when paying daily amounts in the Russian Federation, let’s assume 1400 rubles, from the amount (1400 – 700) = 700 rubles, you will have to pay insurance contributions to the Pension Fund and Social Insurance Fund, as well as personal income tax of 13%. Therefore, how to calculate daily allowance directly depends on the size of the amounts paid.
Standards for payment of travel expenses
Amounts of reimbursement of expenses for business trips within the Republic of Belarus
| date | View | Size | Regulatory legal act approving the indicator |
| from March 23, 2021 | daily allowance | 9 Belarusian rubles per day | Resolution of the Council of Ministers of the Republic of Belarus dated March 19, 2019 No. 176 |
| living expenses: | |||
| in regional centers and Minsk | 50 Belarusian rubles per day | ||
| in regional centers | 25 Belarusian rubles per day | ||
| in other settlements | 20 Belarusian rubles per day | ||
| from July 1, 2021 | daily allowance | 7 rubles per day | Resolution of the Ministry of Finance of the Republic of Belarus dated June 16, 2021 No. 48 |
| daily allowance for one-day business trips and business trips to another area located at a short distance from the place of permanent work, from which the employee returns daily to his place of residence (stay) | 3 rubles 50 kopecks per day | ||
| without submitting original documents confirming payment of expenses for renting a living space | 2 rubles 50 kopecks per day |
| date | View | Size (RUB) | Regulatory legal act approving the indicator |
| from August 24, 2013 | daily allowance | 60,000 for each day of business trip | Resolution of the Ministry of Finance of the Republic of Belarus dated August 8, 2013 No. 53 |
| daily allowance for one-day business trips and business trips to another area located at a short distance from the place of permanent work | 30 000 | ||
| without submitting original documents confirming payment of expenses for renting a living space | 20 000 | ||
| from November 2, 2011 | daily allowance | 44,000 for each day of business trip | Resolution of the Ministry of Finance of the Republic of Belarus dated October 21, 2011 No. 107 |
| daily allowance for one-day business trips and business trips to an area from where it is possible to return to your place of residence every day | 22 000 | ||
| for renting residential premises without submitting supporting documents | 13 000 | ||
| from February 23, 2011 | daily allowance | 22,000 for each day of business trip | Resolution of the Ministry of Finance of the Republic of Belarus dated January 24, 2011 No. 2 |
| daily allowance for one-day business trips and business trips to an area from where it is possible to return to your place of residence every day | 11 000 | ||
| for renting residential premises without submitting supporting documents | 6 500 | ||
| from January 1, 2008 | daily allowance | 15,000 for each day of business trip | Resolution of the Ministry of Finance of the Republic of Belarus dated December 21, 2007 No. 197 |
| daily allowance for one-day business trips and business trips to an area from where it is possible to return to your place of residence every day | 7 500 | ||
| for renting residential premises without submitting supporting documents | 4 500 |
Reimbursement rates for business trips abroad
Established by Resolution of the Council of Ministers of the Republic of Belarus dated March 19, 2021 No. 176
(as amended by Resolution of the Council of Ministers of the Republic of Belarus dated September 4, 2021 No. 595;
as amended by Resolution of the Council of Ministers of the Republic of Belarus dated June 24, 2021 No. 363)
from June 26, 2021
| Business trip location | Currency name | Compensation amounts | |
| daily allowance | expenses for renting residential premises (per day) | ||
| Australia | U.S. dollars | 95 | 175 |
| Austria | Euro | 100 | 110 |
| Azerbaijan | U.S. dollars | 35 | 75 |
| Albania | U.S. dollars | 35 | 80 |
| Algeria | U.S. dollars | 100 | 125 |
| Angola | U.S. dollars | 65 | 140 |
| Andorra | Euro | 50 | 90 |
| Antigua and Barbuda | U.S. dollars | 115 | 155 |
| Argentina | U.S. dollars | 55 | 190 |
| Armenia | U.S. dollars | 35 | 90 |
| Afghanistan | U.S. dollars | 45 | 100 |
| Bahamas | U.S. dollars | 130 | 250 |
| Bangladesh | U.S. dollars | 35 | 95 |
| Barbados | U.S. dollars | 140 | 245 |
| Bahrain | U.S. dollars | 80 | 170 |
| Belize | U.S. dollars | 45 | 170 |
| Belgium | Euro | 90 | 205 |
| Benin | U.S. dollars | 55 | 120 |
| Bermuda | U.S. dollars | 95 | 355 |
| Bulgaria | Euro | 45 | 110 |
| Bolivia | U.S. dollars | 50 | 100 |
| Bosnia and Herzegovina | Euro | 50 | 70 |
| Botswana | U.S. dollars | 55 | 130 |
| Brazil | Euro | 35 | 65 |
| Brunei | U.S. dollars | 40 | 115 |
| Burkina Faso | U.S. dollars | 60 | 170 |
| Burundi | U.S. dollars | 70 | 130 |
| Vanuatu | U.S. dollars | 90 | 205 |
| Great Britain | U.S. dollars | 105 | 270 |
| Hungary | Euro | 65 | 155 |
| Venezuela | U.S. dollars | 35 | 120 |
| Vietnam | U.S. dollars | 45 | 110 |
| Gabon | U.S. dollars | 110 | 175 |
| Haiti | U.S. dollars | 70 | 150 |
| Guyana | U.S. dollars | 75 | 155 |
| Gambia | U.S. dollars | 40 | 135 |
| Ghana | U.S. dollars | 55 | 155 |
| Guatemala | U.S. dollars | 70 | 100 |
| Guinea | U.S. dollars | 55 | 120 |
| Guinea-Bissau | U.S. dollars | 55 | 70 |
| Germany | Euro | 80 | 145 |
| Gibraltar | U.S. dollars | 70 | 255 |
| Honduras | U.S. dollars | 55 | 130 |
| Hong Kong | U.S. dollars | 75 | 210 |
| Grenada | U.S. dollars | 90 | 195 |
| Greece | Euro | 75 | 145 |
| Georgia | U.S. dollars | 50 | 125 |
| Denmark | Euro | 95 | 160 |
| Democratic Republic of the Congo | U.S. dollars | 75 | 180 |
| Djibouti | U.S. dollars | 70 | 120 |
| Dominican Republic | U.S. dollars | 60 | 150 |
| Egypt | U.S. dollars | 80 | 160 |
| Zambia | U.S. dollars | 65 | 175 |
| Zimbabwe | U.S. dollars | 55 | 120 |
| Israel | U.S. dollars | 95 | 260 |
| India | U.S. dollars | 55 | 120 |
| Indonesia | U.S. dollars | 65 | 120 |
| Jordan | U.S. dollars | 80 | 145 |
| Iraq | U.S. dollars | 70 | 135 |
| Iran | U.S. dollars | 25 | 70 |
| Ireland | Euro | 85 | 185 |
| Iceland | U.S. dollars | 90 | 190 |
| Spain | Euro | 85 | 145 |
| Italy | Euro | 85 | 135 |
| Yemen | U.S. dollars | 55 | 75 |
| Cape Verde | U.S. dollars | 75 | 105 |
| Kazakhstan | U.S. dollars | 50 | 80 |
| Cayman Islands | U.S. dollars | 95 | 235 |
| Cambodia | U.S. dollars | 50 | 85 |
| Cameroon | U.S. dollars | 70 | 115 |
| Canada | U.S. dollars | 100 | 205 |
| Qatar | U.S. dollars | 90 | 205 |
| Kenya | U.S. dollars | 65 | 165 |
| Cyprus | Euro | 65 | 95 |
| China | U.S. dollars | 70 | 145 |
| Democratic People's Republic of Korea | U.S. dollars | 50 | 165 |
| The Republic of Korea | U.S. dollars | 80 | 200 |
| Colombia | U.S. dollars | 25 | 110 |
| Comoros | U.S. dollars | 70 | 120 |
| Congo | U.S. dollars | 60 | 170 |
| Costa Rica | U.S. dollars | 70 | 125 |
| Ivory Coast | U.S. dollars | 55 | 110 |
| Cuba | Euro | 50 | 160 |
| Kuwait | U.S. dollars | 95 | 170 |
| Kyrgyzstan | U.S. dollars | 35 | 125 |
| Laos | U.S. dollars | 60 | 100 |
| Latvia | Euro | 60 | 110 |
| Lesotho | U.S. dollars | 45 | 75 |
| Liberia | U.S. dollars | 90 | 175 |
| Lebanon | U.S. dollars | 60 | 160 |
| Libya | U.S. dollars | 55 | 140 |
| Lithuania | Euro | 55 | 115 |
| Liechtenstein | Euro | 90 | 215 |
| Luxembourg | Euro | 90 | 225 |
| Mauritius | U.S. dollars | 65 | 175 |
| Mauritania | U.S. dollars | 50 | 110 |
| Madagascar | U.S. dollars | 45 | 120 |
| Macau | U.S. dollars | 55 | 130 |
| North Macedonia | Euro | 40 | 65 |
| Malawi | U.S. dollars | 45 | 120 |
| Malaysia | U.S. dollars | 70 | 110 |
| Mali | U.S. dollars | 80 | 110 |
| Maldives | U.S. dollars | 55 | 160 |
| Malta | Euro | 80 | 165 |
| Morocco | U.S. dollars | 65 | 130 |
| Mexico | U.S. dollars | 90 | 225 |
| Mozambique | U.S. dollars | 75 | 130 |
| Moldova | U.S. dollars | 50 | 90 |
| Monaco | Euro | 70 | 200 |
| Mongolia | U.S. dollars | 40 | 135 |
| Myanmar | U.S. dollars | 35 | 75 |
| Namibia | U.S. dollars | 45 | 140 |
| Nepal | U.S. dollars | 45 | 110 |
| Niger | U.S. dollars | 65 | 90 |
| Nigeria | U.S. dollars | 25 | 80 |
| Netherlands | Euro | 80 | 155 |
| Nicaragua | U.S. dollars | 50 | 110 |
| New Zealand | U.S. dollars | 95 | 170 |
| Norway | U.S. dollars | 145 | 150 |
| United Arab Emirates | U.S. dollars | 120 | 200 |
| Oman | U.S. dollars | 80 | 160 |
| Pakistan | U.S. dollars | 50 | 205 |
| Palau | U.S. dollars | 80 | 185 |
| Panama | U.S. dollars | 75 | 140 |
| Papua New Guinea | U.S. dollars | 70 | 210 |
| Paraguay | U.S. dollars | 65 | 100 |
| Peru | U.S. dollars | 75 | 180 |
| Poland | U.S. dollars | 65 | 150 |
| Portugal | Euro | 80 | 155 |
| Puerto Rico | U.S. dollars | 90 | 215 |
| Russian Federation | U.S. dollars | 25 | 80 |
| Moscow, Saint Petersburg | U.S. dollars | 40 | 145 |
| Astrakhan | U.S. dollars | 35 | 85 |
| Kaliningrad | U.S. dollars | 35 | 105 |
| Murmansk | U.S. dollars | 25 | 105 |
| Novosibirsk | U.S. dollars | 30 | 95 |
| Samara | U.S. dollars | 40 | 90 |
| Sochi | U.S. dollars | 25 | 135 |
| Tver | U.S. dollars | 40 | 80 |
| Vladivostok | U.S. dollars | 30 | 120 |
| Rwanda | U.S. dollars | 50 | 110 |
| Romania | Euro | 55 | 140 |
| El Salvador | U.S. dollars | 65 | 130 |
| Samoa | U.S. dollars | 50 | 85 |
| San Marino | Euro | 85 | 135 |
| Sao Tome and Principe | U.S. dollars | 55 | 90 |
| Saudi Arabia | U.S. dollars | 90 | 205 |
| Swaziland | U.S. dollars | 45 | 135 |
| Seychelles | U.S. dollars | 95 | 165 |
| Senegal | U.S. dollars | 80 | 150 |
| Saint Lucia | U.S. dollars | 95 | 265 |
| Serbia | Euro | 55 | 100 |
| Singapore | U.S. dollars | 105 | 245 |
| Syria | U.S. dollars | 65 | 130 |
| Slovakia | Euro | 60 | 135 |
| Slovenia | Euro | 65 | 140 |
| Somalia | U.S. dollars | 45 | 160 |
| Sudan | U.S. dollars | 50 | 95 |
| Suriname | U.S. dollars | 55 | 125 |
| USA | U.S. dollars | 110 | 235 |
| Sierra Leone | U.S. dollars | 65 | 160 |
| Tajikistan | U.S. dollars | 40 | 110 |
| Thailand | U.S. dollars | 80 | 135 |
| Tanzania | U.S. dollars | 60 | 140 |
| Togo | U.S. dollars | 60 | 125 |
| Tonga | U.S. dollars | 50 | 150 |
| Trinidad and Tobago | U.S. dollars | 100 | 195 |
| Tunisia | U.S. dollars | 45 | 90 |
| Turkmenistan | U.S. dollars | 80 | 135 |
| Türkiye | U.S. dollars | 40 | 90 |
| Uganda | U.S. dollars | 45 | 145 |
| Uzbekistan | U.S. dollars | 45 | 125 |
| Ukraine | U.S. dollars | 55 | 105 |
| Uruguay | U.S. dollars | 65 | 125 |
| Fiji | U.S. dollars | 70 | 135 |
| Philippines | U.S. dollars | 85 | 145 |
| Finland | Euro | 85 | 190 |
| France | Euro | 110 | 170 |
| Croatia | U.S. dollars | 70 | 135 |
| Central African Republic | U.S. dollars | 70 | 110 |
| Chad | U.S. dollars | 45 | 95 |
| Montenegro | Euro | 30 | 65 |
| Czech | Euro | 60 | 140 |
| Chile | U.S. dollars | 85 | 210 |
| Switzerland | Euro | 90 | 215 |
| Sweden | U.S. dollars | 85 | 250 |
| Sri Lanka | U.S. dollars | 50 | 145 |
| Ecuador | U.S. dollars | 55 | 120 |
| Equatorial Guinea | U.S. dollars | 50 | 150 |
| Eritrea | U.S. dollars | 85 | 80 |
| Estonia | Euro | 95 | 105 |
| Ethiopia | U.S. dollars | 60 | 110 |
| South Africa | U.S. dollars | 35 | 120 |
| South Sudan | U.S. dollars | 30 | 85 |
| Jamaica | U.S. dollars | 75 | 220 |
| Japan | U.S. dollars | 100 | 195 |
Established by Resolution of the Council of Ministers of the Republic of Belarus dated March 19, 2021 No. 176
(as amended by Resolution of the Council of Ministers of the Republic of Belarus dated September 4, 2021 No. 595)
from March 2 to 3, 2021
| Business trip location | Currency name | Compensation amounts | |
| daily allowance | expenses for renting residential premises (per day) | ||
| Australia | Australian dollars | 90 | 220 |
| Austria | Euro | 60 | 130 |
| Azerbaijan | U.S. dollars | 60 | 120 |
| Albania | U.S. dollars | 40 | 80 |
| Algeria | U.S. dollars | 70 | 170 |
| Angola | U.S. dollars | 90 | 300 |
| Andorra | Swiss francs | 60 | 110 |
| Antigua and Barbuda | U.S. dollars | 30 | 80 |
| Argentina | U.S. dollars | 55 | 135 |
| Armenia | U.S. dollars | 80 | 80 |
| Yerevan | U.S. dollars | 80 | 130 |
| Afghanistan | U.S. dollars | 50 | 100 |
| Bahamas | U.S. dollars | 25 | 40 |
| Bangladesh | U.S. dollars | 40 | 80 |
| Dhaka | U.S. dollars | 40 | 150 |
| Barbados | U.S. dollars | 25 | 40 |
| Bahrain | U.S. dollars | 80 | 250 |
| Belize | U.S. dollars | 60 | 100 |
| Belgium | Euro | 50 | 130 |
| Brussels | Euro | 50 | 150 |
| Benin | U.S. dollars | 27 | 23 |
| Bermuda | U.S. dollars | 30 | 55 |
| Bulgaria | Euro | 50 | 105 |
| Bolivia | U.S. dollars | 60 | 90 |
| La Paz | U.S. dollars | 60 | 130 |
| Bosnia and Herzegovina | Euro | 60 | 80 |
| Sarajevo | Euro | 60 | 120 |
| Botswana | U.S. dollars | 50 | 150 |
| Brazil | Euro | 80 | 125 |
| Brasilia, Sao Paulo, Rio de Janeiro | Euro | 80 | 165 |
| Brunei | U.S. dollars | 30 | 45 |
| Burkina Faso | U.S. dollars | 28 | 51 |
| Burundi | U.S. dollars | 50 | 170 |
| Vanuatu | U.S. dollars | 27 | 19 |
| Great Britain | pounds | 69 | 120 |
| London | pounds | 69 | 150 |
| Hungary | Euro | 60 | 100 |
| Venezuela | U.S. dollars | 115 | 300 |
| Caracas | U.S. dollars | 115 | 400 |
| Vietnam | U.S. dollars | 60 | 120 |
| Gabon | U.S. dollars | 70 | 250 |
| Haiti | U.S. dollars | 60 | 80 |
| Guyana | U.S. dollars | 30 | 68 |
| Gambia | U.S. dollars | 60 | 130 |
| Ghana | U.S. dollars | 65 | 200 |
| Guatemala | U.S. dollars | 60 | 90 |
| Guinea | U.S. dollars | 35 | 66 |
| Guinea-Bissau | U.S. dollars | 30 | 15 |
| Germany | Euro | 50 | 140 |
| Gibraltar | U.S. dollars | 30 | 40 |
| Honduras | U.S. dollars | 60 | 60 |
| Hong Kong | U.S. dollars | 45 | 300 |
| Grenada | U.S. dollars | 30 | 35 |
| Greece | Euro | 55 | 120 |
| Georgia | U.S. dollars | 40 | 110 |
| Tbilisi | U.S. dollars | 40 | 150 |
| Denmark | Euro | 55 | 175 |
| Democratic Republic of the Congo | U.S. dollars | 80 | 200 |
| Djibouti | U.S. dollars | 60 | 210 |
| Dominican Republic | U.S. dollars | 60 | 130 |
| Egypt | U.S. dollars | 80 | 120 |
| Zambia | U.S. dollars | 30 | 105 |
| French overseas territories (Guadeloupe, Kerguelen, Martinique, New Caledonia, Tahiti and others) | Euro | 27 | 66 |
| Zimbabwe | U.S. dollars | 45 | 130 |
| Israel | U.S. dollars | 70 | 150 |
| India | U.S. dollars | 50 | 150 |
| Bangalore, Mumbai, New Delhi, Kolkata, Chenai, Hyderabad | U.S. dollars | 80 | 220 |
| Indonesia | U.S. dollars | 70 | 120 |
| Jordan | U.S. dollars | 40 | 80 |
| Iraq | U.S. dollars | 70 | 300 |
| Iran | U.S. dollars | 60 | 190 |
| Ireland | Euro | 65 | 150 |
| Iceland | U.S. dollars | 70 | 170 |
| Spain | Euro | 60 | 130 |
| Madrid | Euro | 60 | 170 |
| Italy | Euro | 50 | 130 |
| Rome, Milan | Euro | 50 | 160 |
| Yemen | U.S. dollars | 32 | 38 |
| Cape Verde | U.S. dollars | 40 | 55 |
| Kazakhstan | U.S. dollars | 30 | 100 |
| Nur-Sultan, Almaty | U.S. dollars | 30 | 150 |
| Cayman Islands | U.S. dollars | 35 | 90 |
| Cambodia | U.S. dollars | 40 | 100 |
| Cameroon | U.S. dollars | 70 | 220 |
| Canada | U.S. dollars | 80 | 130 |
| Ottawa, Toronto | U.S. dollars | 80 | 160 |
| Vancouver | U.S. dollars | 80 | 180 |
| Qatar | U.S. dollars | 80 | 250 |
| Kenya | U.S. dollars | 70 | 220 |
| Cyprus | Euro | 55 | 140 |
| China | U.S. dollars | 50 | 150 |
| Democratic People's Republic of Korea | U.S. dollars | 40 | 80 |
| The Republic of Korea | U.S. dollars | 60 | 180 |
| Colombia | U.S. dollars | 60 | 130 |
| Comoros | U.S. dollars | 30 | 14 |
| Congo | U.S. dollars | 80 | 320 |
| Costa Rica | U.S. dollars | 55 | 130 |
| Ivory Coast | U.S. dollars | 75 | 200 |
| Cuba | Euro | 60 | 150 |
| Kuwait | U.S. dollars | 80 | 250 |
| Kyrgyzstan | U.S. dollars | 30 | 60 |
| Bishkek, Osh | U.S. dollars | 30 | 120 |
| Laos | U.S. dollars | 50 | 100 |
| Latvia | Euro | 50 | 70 |
| Riga, Ventspils, Jurmala | Euro | 50 | 110 |
| Lesotho | U.S. dollars | 45 | 100 |
| Liberia | U.S. dollars | 40 | 40 |
| Lebanon | U.S. dollars | 70 | 100 |
| Libya | U.S. dollars | 35 | 150 |
| Lithuania | Euro | 30 | 70 |
| Vilnius | Euro | 30 | 140 |
| Kaunas, Klaipeda | Euro | 30 | 90 |
| Liechtenstein | Swiss francs | 90 | 200 |
| Luxembourg | Euro | 60 | 150 |
| Mauritius | U.S. dollars | 25 | 50 |
| Mauritania | U.S. dollars | 50 | 60 |
| Madagascar | U.S. dollars | 35 | 50 |
| Macau | U.S. dollars | 25 | 55 |
| North Macedonia | Euro | 45 | 50 |
| Malawi | U.S. dollars | 25 | 30 |
| Malaysia | U.S. dollars | 60 | 120 |
| Mali | U.S. dollars | 70 | 180 |
| Maldives | U.S. dollars | 67 | 100 |
| Malta | Euro | 45 | 120 |
| Morocco | U.S. dollars | 50 | 150 |
| Mexico | U.S. dollars | 64 | 100 |
| Mozambique | U.S. dollars | 65 | 180 |
| Moldova | U.S. dollars | 30 | 50 |
| Kishinev | U.S. dollars | 30 | 90 |
| Monaco | Euro | 80 | 220 |
| Mongolia | U.S. dollars | 60 | 120 |
| Myanmar | U.S. dollars | 35 | 80 |
| Namibia | U.S. dollars | 60 | 170 |
| Nepal | U.S. dollars | 50 | 85 |
| Niger | U.S. dollars | 26 | 67 |
| Nigeria | U.S. dollars | 80 | 350 |
| Netherlands | Euro | 55 | 165 |
| Amsterdam | Euro | 55 | 200 |
| Nicaragua | U.S. dollars | 50 | 120 |
| New Zealand | U.S. dollars | 65 | 140 |
| Norway | U.S. dollars | 80 | 240 |
| United Arab Emirates | U.S. dollars | 80 | 250 |
| Oman | U.S. dollars | 90 | 200 |
| Pakistan | U.S. dollars | 75 | 200 |
| Palau | U.S. dollars | 25 | 50 |
| Panama | U.S. dollars | 60 | 150 |
| Papua New Guinea | U.S. dollars | 30 | 120 |
| Paraguay | U.S. dollars | 50 | 70 |
| Peru | U.S. dollars | 50 | 120 |
| Poland | U.S. dollars | 50 | 150 |
| Portugal | Euro | 50 | 90 |
| Lisbon | Euro | 50 | 110 |
| Puerto Rico | U.S. dollars | 30 | 30 |
| Russian Federation | U.S. dollars | 30 | 120 |
| Moscow, Saint Petersburg | U.S. dollars | 30 | 140 |
| Rwanda | U.S. dollars | 70 | 250 |
| Romania | Euro | 33 | 80 |
| El Salvador | U.S. dollars | 50 | 90 |
| Samoa | U.S. dollars | 25 | 30 |
| San Marino | U.S. dollars | 18 | 46 |
| Sao Tome and Principe | U.S. dollars | 30 | 30 |
| Saudi Arabia | U.S. dollars | 80 | 250 |
| Swaziland | U.S. dollars | 25 | 35 |
| Seychelles | U.S. dollars | 36 | 77 |
| Senegal | U.S. dollars | 80 | 300 |
| Saint Lucia | U.S. dollars | 30 | 60 |
| Serbia | Euro | 55 | 85 |
| Belgrade | Euro | 55 | 135 |
| Singapore | U.S. dollars | 80 | 240 |
| Syria | U.S. dollars | 50 | 100 |
| Slovakia | Euro | 40 | 110 |
| Slovenia | Euro | 60 | 120 |
| Somalia | U.S. dollars | 35 | 22 |
| Sudan | U.S. dollars | 80 | 240 |
| Suriname | U.S. dollars | 45 | 125 |
| USA | U.S. dollars | 80 | 120 |
| Miami, Houston, Atlanta | U.S. dollars | 80 | 200 |
| San Francisco, Los Angeles, Boston, Philadelphia, Chicago, Seattle | U.S. dollars | 80 | 250 |
| Washington, New York | U.S. dollars | 80 | 350 |
| Sierra Leone | U.S. dollars | 30 | 31 |
| Tajikistan | U.S. dollars | 50 | 80 |
| Dushanbe | U.S. dollars | 50 | 120 |
| Thailand | U.S. dollars | 52 | 100 |
| Taiwan | U.S. dollars | 25 | 84 |
| Tanzania | U.S. dollars | 70 | 180 |
| Togo | U.S. dollars | 65 | 200 |
| Tonga | U.S. dollars | 25 | 25 |
| Trinidad and Tobago | U.S. dollars | 30 | 25 |
| Tunisia | U.S. dollars | 60 | 100 |
| Turkmenistan | U.S. dollars | 30 | 150 |
| Türkiye | U.S. dollars | 80 | 120 |
| Ankara | U.S. dollars | 80 | 190 |
| Istanbul | U.S. dollars | 80 | 250 |
| Uganda | U.S. dollars | 65 | 200 |
| Uzbekistan | U.S. dollars | 30 | 70 |
| Tashkent | U.S. dollars | 30 | 130 |
| Ukraine | U.S. dollars | 40 | 90 |
| Kyiv | U.S. dollars | 40 | 120 |
| Uruguay | U.S. dollars | 50 | 70 |
| Montevideo | U.S. dollars | 50 | 90 |
| Fiji | U.S. dollars | 25 | 35 |
| Philippines | U.S. dollars | 60 | 130 |
| Finland | Euro | 55 | 175 |
| France | Euro | 70 | 170 |
| Paris | Euro | 70 | 180 |
| Croatia | U.S. dollars | 50 | 80 |
| Zagreb | U.S. dollars | 50 | 120 |
| Central African Republic | U.S. dollars | 34 | 58 |
| Chad | U.S. dollars | 31 | 15 |
| Montenegro | Euro | 35 | 85 |
| Podgorica | Euro | 35 | 115 |
| Czech | Euro | 50 | 130 |
| Chile | U.S. dollars | 55 | 120 |
| Switzerland | Swiss francs | 90 | 240 |
| Sweden | U.S. dollars | 60 | 200 |
| Sri Lanka | U.S. dollars | 60 | 150 |
| Ecuador | U.S. dollars | 60 | 150 |
| Equatorial Guinea | U.S. dollars | 60 | 370 |
| Eritrea | U.S. dollars | 40 | 70 |
| Estonia | Euro | 60 | 80 |
| Tallinn | Euro | 60 | 150 |
| Ethiopia | U.S. dollars | 60 | 220 |
| South Africa | U.S. dollars | 50 | 140 |
| South Sudan | U.S. dollars | 60 | 230 |
| Jamaica | U.S. dollars | 30 | 65 |
| Japan | Japanese yen | 10 750 | 22 000 |
Established by Decree of the Ministry of Finance of the Republic of Belarus dated January 30, 2001 No. 7
from June 18, 2014
| State name | Currency name | Standards of expenses for living outside the place of permanent residence (per diem) | Maximum rate of reimbursement of expenses for renting residential premises per day | |
| for employees sent on short-term business trips | for employees of foreign institutions of the Republic of Belarus and other categories of workers on short-term business trips within the state where the foreign institution is located | |||
| Australia | Australian dollars | 70 | 55 | up to 220 |
| Austria | Euro | 50 | 30 | up to 100 |
| Azerbaijan | U.S. dollars | 50 | 25 | up to 120 |
| Albania | U.S. dollars | 40 | 30 | up to 80 |
| Algeria | U.S. dollars | 55 | 35 | up to 170 |
| Angola | U.S. dollars | 50 | 30 | up to 300 |
| Andorra | Swiss francs | 60 | – | up to 110 |
| Antigua and Barbuda | U.S. dollars | 30 | – | up to 80 |
| Argentina | U.S. dollars | 50 | 25 | up to 120 |
| Armenia | U.S. dollars | 30 | 20 | up to 70, Yerevan – up to 115 |
| Afghanistan | U.S. dollars | 35 | 20 | up to 14 |
| Bahamas | U.S. dollars | 25 | – | up to 40 |
| Bangladesh | U.S. dollars | 40 | 30 | up to 80, Dhaka – up to 150 |
| Barbados | U.S. dollars | 25 | – | up to 40 |
| Bahrain | U.S. dollars | 80 | 60 | up to 250 |
| Belize | U.S. dollars | 25 | – | up to 30 |
| Belgium | Euro | 50 | 35 | up to 130, Brussels – up to 150 |
| Benin | U.S. dollars | 27 | 18 | until 23 |
| Bermuda | U.S. dollars | 30 | – | up to 55 |
| Bulgaria | Euro | 35 | 25 | up to 90 |
| Bolivia | U.S. dollars | 50 | 35 | up to 90, La Paz – up to 130 |
| Bosnia and Herzegovina | U.S. dollars | 40 | 30 | up to 70, Sarajevo – up to 100 |
| Botswana | U.S. dollars | 50 | 25 | up to 150 |
| Brazil | Euro | 50 | 30 | up to 115, Brasilia, Sao Paulo, Rio de Janeiro – up to 165 |
| Brunei | U.S. dollars | 30 | – | up to 45 |
| Burkina Faso | U.S. dollars | 28 | 19 | up to 51 |
| Burundi | U.S. dollars | 50 | 40 | up to 170 |
| Vanuatu | U.S. dollars | 27 | – | until 19 |
| Great Britain | pounds | 69 | 45 | up to 120, London – up to 150 |
| Hungary | Euro | 40 | 25 | up to 90 |
| Venezuela | U.S. dollars | 80 | 60 | up to 300, Caracas – up to 400 |
| Vietnam | U.S. dollars | 60 | 35 | up to 120 |
| Gabon | U.S. dollars | 70 | 50 | up to 250 |
| Haiti | U.S. dollars | 30 | 20 | up to 50 |
| Guyana | U.S. dollars | 30 | 20 | up to 68 |
| Gambia | U.S. dollars | 60 | 40 | up to 130 |
| Ghana | U.S. dollars | 65 | 45 | up to 200 |
| Guatemala | U.S. dollars | 30 | 20 | up to 50 |
| Guinea | U.S. dollars | 35 | 30 | up to 66 |
| Guinea-Bissau | U.S. dollars | 30 | 25 | up to 15 |
| Germany | Euro | 40 | 26 | up to 100 |
| Gibraltar | U.S. dollars | 30 | – | up to 40 |
| Honduras | U.S. dollars | 30 | – | up to 30 |
| Hong Kong | U.S. dollars | 45 | 30 | up to 300 |
| Grenada | U.S. dollars | 30 | – | up to 35 |
| Greece | Euro | 40 | 30 | up to 90 |
| Georgia | U.S. dollars | 40 | 30 | up to 110, Tbilisi – up to 150 |
| Denmark | Euro | 41 | 27 | up to 145 |
| Democratic Republic of the Congo | U.S. dollars | 80 | 55 | up to 200 |
| Djibouti | U.S. dollars | 60 | 50 | up to 210 |
| Dominican Republic | U.S. dollars | 35 | – | up to 90 |
| Egypt | U.S. dollars | 45 | 30 | up to 120 |
| Zambia | U.S. dollars | 30 | 20 | up to 105 |
| French overseas territories (Guadeloupe, Kerguelen, Martinique, New Caledonia, Tahiti and others) | Euro | 27 | – | up to 66 |
| Zimbabwe | U.S. dollars | 45 | 30 | up to 130 |
| Israel | U.S. dollars | 60 | 40 | up to 150 |
| India | U.S. dollars | 50 | 35 | up to 150, Bangalore, Mumbai, New Delhi, Kolkata, Chenai, Hyderabad – up to 220 |
| Indonesia | U.S. dollars | 60 | 40 | up to 120 |
| Jordan | U.S. dollars | 40 | 25 | up to 80 |
| Iraq | U.S. dollars | 70 | 50 | up to 300 |
| Islamic Republic of Iran | U.S. dollars | 60 | 40 | up to 190 |
| Ireland | Euro | 65 | 40 | up to 150 |
| Iceland | U.S. dollars | 70 | 50 | up to 170 |
| Spain | Euro | 55 | 35 | up to 110, Madrid – up to 150 |
| Italy | Euro | 50 | 40 | up to 130 |
| Yemen | U.S. dollars | 32 | 23 | up to 38 |
| Cape Verde | U.S. dollars | 40 | 25 | up to 55 |
| Kazakhstan | U.S. dollars | 30 | 20 | up to 100, Astana, Almaty – up to 150 |
| Cayman islands | U.S. dollars | 35 | 25 | up to 90 |
| Cambodia | U.S. dollars | 40 | 25 | up to 100 |
| Cameroon | U.S. dollars | 70 | 50 | up to 220 |
| Canada | U.S. dollars | 60 | 45 | up to 130 |
| Qatar | U.S. dollars | 80 | 60 | up to 250 |
| Kenya | U.S. dollars | 70 | 50 | up to 220 |
| Cyprus | Euro | 45 | 30 | up to 90 |
| China | U.S. dollars | 50 | 30 | up to 150 |
| DPRK | U.S. dollars | 40 | 25 | up to 80 |
| The Republic of Korea | U.S. dollars | 60 | 40 | up to 180 |
| Colombia | U.S. dollars | 40 | 30 | up to 100 |
| Comoros | U.S. dollars | 30 | 20 | up to 14 |
| Congo | U.S. dollars | 80 | 65 | up to 320 |
| Costa Rica | U.S. dollars | 25 | 15 | up to 60 |
| Ivory Coast | U.S. dollars | 75 | 50 | up to 200 |
| Cuba | Euro | 40 | 25 | up to 75 |
| Kuwait | U.S. dollars | 80 | 60 | up to 250 |
| Kyrgyzstan | U.S. dollars | 30 | 15 | up to 60, Bishkek, Osh – up to 120 |
| Laos | U.S. dollars | 50 | 35 | up to 100 |
| Latvia | Euro | 26 | 15 | up to 70, Riga, Ventspils – up to 110 |
| Lesotho | U.S. dollars | 45 | 30 | up to 100 |
| Liberia | U.S. dollars | 40 | 30 | up to 40 |
| Lebanon | U.S. dollars | 60 | 40 | up to 100 |
| Libya | U.S. dollars | 35 | 20 | up to 150 |
| Lithuania | Euro | 30 | 20 | up to 70, Vilnius – up to 140, Kaunas, Klaipeda – up to 90 |
| Liechtenstein | Swiss francs | 90 | 63 | up to 200 |
| Luxembourg | Euro | 34 | 25 | up to 90 |
| Mauritius | U.S. dollars | 25 | 15 | up to 50 |
| Mauritania | U.S. dollars | 50 | 40 | up to 60 |
| Madagascar | U.S. dollars | 35 | 25 | up to 50 |
| Macau | U.S. dollars | 25 | 15 | up to 55 |
| Macedonia | U.S. dollars | 50 | 35 | up to 54 |
| Malawi | U.S. dollars | 25 | 15 | up to 30 |
| Malaysia | U.S. dollars | 60 | 40 | up to 120 |
| Mali | U.S. dollars | 70 | 50 | up to 180 |
| Maldives | U.S. dollars | 20 | 15 | up to 25 |
| Malta | Euro | 45 | 30 | up to 120 |
| Morocco | U.S. dollars | 50 | 35 | up to 150 |
| Mexico | U.S. dollars | 35 | 17 | up to 50, Mexico City – up to 100 |
| Mozambique | U.S. dollars | 65 | 35 | up to 180 |
| Moldova | U.S. dollars | 30 | 20 | up to 50, Chisinau – up to 90 |
| Monaco | Euro | 80 | 55 | up to 220 |
| Mongolia | U.S. dollars | 50 | 35 | up to 120 |
| Myanmar | U.S. dollars | 35 | 17 | up to 80 |
| Namibia | U.S. dollars | 60 | 40 | up to 170 |
| Nepal | U.S. dollars | 35 | 25 | up to 32 |
| Niger | U.S. dollars | 26 | 17 | up to 67 |
| Nigeria | U.S. dollars | 80 | 60 | up to 350 |
| Netherlands | Euro | 45 | 30 | up to 125 |
| Nicaragua | U.S. dollars | 30 | 20 | up to 90 |
| New Zealand | U.S. dollars | 60 | 35 | up to 140 |
| Norway | U.S. dollars | 80 | 55 | up to 240 |
| United Arab Emirates (UAE) | U.S. dollars | 80 | 60 | up to 250 |
| Oman | U.S. dollars | 60 | 40 | up to 200 |
| Pakistan | U.S. dollars | 50 | 30 | up to 150 |
| Palau | U.S. dollars | 25 | – | up to 50 |
| Panama | U.S. dollars | 30 | 20 | up to 50 |
| Papua New Guinea | U.S. dollars | 30 | 20 | up to 120 |
| Paraguay | U.S. dollars | 25 | – | up to 40 |
| Peru | U.S. dollars | 40 | 20 | up to 120 |
| Poland | U.S. dollars | 50 | 32 | up to 150 |
| Portugal | Euro | 50 | 30 | up to 90 |
| Puerto Rico | U.S. dollars | 30 | – | up to 30 |
| Russian Federation | U.S. dollars | 30 | 20 | up to 120 |
| Moscow and St. Petersburg | 30 | 20 | up to 140 | |
| Rwanda | U.S. dollars | 70 | 50 | up to 250 |
| Romania | Euro | 33 | 24 | up to 80 |
| Salvador | U.S. dollars | 30 | – | up to 90 |
| Samoa | U.S. dollars | 25 | – | up to 30 |
| San Marino | U.S. dollars | 18 | – | up to 46 |
| Sao Tome and Principe | U.S. dollars | 30 | 20 | up to 30 |
| Saudi Arabia | U.S. dollars | 80 | 60 | up to 250 |
| Swaziland | U.S. dollars | 25 | – | up to 35 |
| Seychelles | U.S. dollars | 36 | 25 | up to 77 |
| Senegal | U.S. dollars | 80 | 60 | up to 300 |
| Saint Lucia | U.S. dollars | 30 | 20 | up to 60 |
| Serbia | U.S. dollars | 60 | 35 | up to 100, Belgrade – up to 150 |
| Singapore | U.S. dollars | 80 | 60 | up to 240 |
| Syria | U.S. dollars | 45 | 30 | up to 90 |
| Slovakia | Euro | 26 | 19 | up to 80 |
| Slovenia | Euro | 40 | 25 | up to 100 |
| Somalia | U.S. dollars | 35 | 25 | until 22 |
| Sudan | U.S. dollars | 75 | 50 | up to 240 |
| Suriname | U.S. dollars | 45 | 30 | up to 45 |
| United States of America (USA) | U.S. dollars | 60 | 45 | up to 120, Chicago - up to 200, Washington, New York - up to 350 |
| Sierra Leone | U.S. dollars | 30 | 20 | up to 31 |
| Tajikistan | U.S. dollars | 50 | 35 | up to 80, Dushanbe – up to 120 |
| Thailand | U.S. dollars | 52 | 33 | up to 100 |
| Taiwan | U.S. dollars | 25 | 15 | up to 84 |
| Tanzania | U.S. dollars | 70 | 60 | up to 180 |
| Togo | U.S. dollars | 65 | 45 | up to 200 |
| Tonga | U.S. dollars | 25 | – | up to 25 |
| Trinidad and Tobago | U.S. dollars | 30 | – | up to 25 |
| Tunisia | U.S. dollars | 60 | 35 | up to 100 |
| Turkmenistan | U.S. dollars | 30 | 20 | up to 150 |
| Türkiye | U.S. dollars | 80 | 60 | up to 120, Ankara – up to 190, Istanbul – up to 250 |
| Uganda | U.S. dollars | 65 | 45 | up to 200 |
| Uzbekistan | U.S. dollars | 30 | 20 | up to 70, Tashkent – up to 130 |
| Ukraine | U.S. dollars | 40 | 30 | up to 90, Kyiv – up to 120, Odessa, Simferopol, Yalta, Lvov – up to 110 |
| Uruguay | U.S. dollars | 27 | 17 | up to 60, Montevideo – up to 90 |
| Fiji | U.S. dollars | 25 | – | up to 35 |
| Philippines | U.S. dollars | 60 | 40 | up to 130 |
| Finland | Euro | 50 | 40 | up to 160 |
| France | Euro | 60 | 40 | up to 140, Paris – up to 180 |
| Croatia | U.S. dollars | 50 | 30 | up to 80, Zagreb – up to 120 |
| Central African Republic (CAR) | U.S. dollars | 34 | 23 | up to 58 |
| Chad | U.S. dollars | 31 | 21 | up to 15 |
| Montenegro | U.S. dollars | 40 | 25 | up to 95, Podgorica – up to 130 |
| Czech | Euro | 30 | 20 | up to 120 |
| Chile | U.S. dollars | 55 | 40 | up to 120 |
| Switzerland | Swiss francs | 90 | 63 | up to 200 |
| Sweden | U.S. dollars | 60 | 40 | up to 200 |
| Sri Lanka | U.S. dollars | 60 | 40 | up to 150 |
| Ecuador | U.S. dollars | 55 | 40 | up to 120 |
| Equatorial Guinea | U.S. dollars | 60 | 40 | up to 370 |
| Eritrea | U.S. dollars | 40 | – | up to 70 |
| Estonia | Euro | 30 | 20 | up to 60, Tallinn – up to 150 |
| Ethiopia | U.S. dollars | 60 | 40 | up to 220 |
| South Africa (RSA) | U.S. dollars | 50 | 35 | up to 100 |
| South Sudan | U.S. dollars | 60 | 50 | up to 230 |
| Jamaica | U.S. dollars | 30 | 20 | up to 65 |
| Japan | Japanese yen | 10 750 | 7 150 | up to 22,000 |
