HMRC OVERSEAS SCALE RATES :

PLEASE ENSURE THE CORRECT CURRENCY IS USED WHEN ENTERING SCALE RATES ONTO OAM

Notes:

Please refer to the Claiming out of base guidance before uploading OOB expenses

You must have incurred these categories of expenses to claim

Staying with friends and family and in self-catering accommodation have different rules - see guidance for more information

Country

City

Currency

CLAIM BASIS

Over 5 Hours

Over 10 Hours

24 hour Rate

Room Rate

Austria	Salzburg	EUR	RATES	33	84	89.5	Yes	123.5
Austria	Linz	EUR	RATES	33	84	89.5	Yes	123.5
Belgium	Brussels	EUR	RATES	27	71	76	Yes	165.5
Belgium	Elsewhere	EUR	RATES	21.6	56.8	61.8	Yes	132.4
Bulgaria	Sofia	BGN	RATES	42.5	98.5	108.5	Yes	EUR 154
Bulgaria	Elsewhere	BGN	RATES	17.5	42	63.5	Yes	ACTUALS
Croatia	Split	HRK	RATES	139.5	333.5	371	Yes	EUR 126.5
Croatia	Zagreb	HRK	RATES	171	404	441.5	Yes	1020
Croatia	Elsewhere	HRK	ACTUALS PLUS £4 PER DAY					ACTUALS
Cyprus	Nicosia	EUR	RATES	37	88	94	Yes	108
Cyprus	Elsewhere	EUR	RATES	27.75	66	72	YES	81
Czech Republic	Prague	CZK	RATES	455	1153.5	1296.5	Yes	EUR 126
Czech Republic	Elsewhere	CZK	RATES	341.25	865.125	1008.125	Yes	EUR 94.5
Denmark	Copenhagen	DKK	RATES	235	683	895.5	Yes	1200
Denmark	Elsewhere	DKK	RATES	235	683	895.5	Yes	1200
Estonia	Tallinn	EUR	RATES	11.5	53	60	Yes	116
Estonia	Elsewhere	EUR	ACTUALS PLUS £4 PER DAY					ACTUALS
Finland	Helsinki	EUR	RATES	33	75	82	Yes	146.5
Finland	Elsewhere	EUR	RATES	33	75.5	82	YES	actuals
France	Marseilles	EUR	RATES	28.5	86	92.5	Yes	190.5
France	Paris	EUR	RATES	40	86.5	117	Yes	199.5
France	Strasbourg	EUR	RATES	24	59.5	80.5	Yes	108
France	Elsewhere	EUR	RATES	31	84	98	Yes	actuals
Germany	Berlin	EUR	RATES	22	65.5	72	Yes	167.5
Germany	Dusselforf	EUR	RATES	23	59	66	Yes	110.5
Germany	Munich	EUR	RATES	29	73	79.5	Yes	147
Germany	Elsewhere	EUR	ACTUALS PLUS £4 PER DAY					ACTUALS
Greece	Athens	EUR	RATES	28.5	62.5	67.5	Yes	153.5
Greece	Corfu	EUR	RATES	30.5	76	82.5	Yes	92.5
Greece	Crete	EUR	RATES	23	54	60	Yes	83
Greece	Rhodes	EUR	RATES	21.5	56.5	63.5	Yes	82.5
Greece	Thessalonki	EUR	RATES	30	80	86.5	Yes	155
Greece	Elsewhere	EUR	RATES	22.8	50	54	Yes	122.8
Hungary	Budapest	HUF	RATES	6092	14512.5	16001	Yes	EUR 137
Hungary	Elsewhere	HUF	ACTUALS PLUS £4 PER DAY				YES	ACTUALS
Ireland	Dublin	EUR	RATES	38.5	94	99	Yes	149
Ireland	Elsewhere	EUR	ACTUALS PLUS £4 PER DAY
Israel	Tel Aviv	USD	RATES	33	79.5	95	Yes	183.5
Israel	Elsewhere	USD	ACTUALS PLUS £4 PER DAY					ACTUALS
Italy	Bologna	EUR	RATES	34	84.5	96.5	Yes	230
Italy	Florence	EUR	RATES	34	84.5	96.5	Yes	230
Italy	Genoa	EUR	RATES	34	84.5	96.5	Yes	230
Italy	Milan	EUR	RATES	34	84.5	96.5	Yes	230
Italy	Turin	EUR	RATES	34	84.5	96.5	Yes	230
Italy	Venice	EUR	RATES	34	84.5	96.5	Yes	230
Italy	Rome	EUR	RATES	35.5	81.5	90	Yes	170
Italy	Naples	EUR	RATES	35.5	81.5	90	Yes	170
Italy	Elsewhere	EUR	RATES	35.5	81.5	90	Yes	170
Latvia	Riga	EUR	RATES	22.5	55	60	Yes	115
Latvia	Elsewhere	EUR	ACTUALS PLUS £4 PER DAY					ACTUALS
Lithuania	Vilinius	LTL	RATES	98	225	256	Yes	EUR 93
Lithuania	Elsewhere	LTL	ACTUALS PLUS £4 PER DAY					ACTUALS
Luxembourg	Luxembourg	EUR	RATES	33	89	123	Yes	241
Luxembourg	Elsewhere	EUR	ACTUALS PLUS £4 PER DAY					ACTUALS
Malta	Gozo	EUR	ACTUALS PLUS £4 PER DAY					ACTUALS
Malta	Valletta	EUR	RATES	27.5	64	74.5	Yes	116
Malta	Elsewhere	EUR	RATES	27.5	64	74.5	Yes	116
Montenegro	Podgorica	EUR	RATES	15.5	39	49	Yes	119
Morocco	Agadir	MAD	RATES	209.5	559.5	648.5	Yes	1304
Morocco	Casablanca	MAD	RATES	365.5	888	1305.5	Yes	2036
Morocco	Fes	MAD	RATES	178	502	553.5	Yes	1086.5
Morocco	Marrakech	MAD	RATES	178	481	695.5	Yes	917.5
Morocco	Rabat	MAD	RATES	235.5	585.5	637	Yes	1531
Morocco	Tangier	MAD	RATES	261.5	669	720.5	Yes	1863.5
Morocco	Elsewhere	MAD	ACTUALS PLUS £4 PER DAY					ACTUALS
Netherlands	Amsterdam	EUR	RATES	25	65	72	Yes	150
Netherlands	The Hague	EUR	RATES	29.5	87.5	117.5	Yes	163.5
Netherlands	Elsewhere	EUR	RATES	23.6	70	94	YES	130.8
Netherlands Antilles	Aruba and Elsewhere	EUR	ACTUALS PLUS £4 PER DAY					ACTUALS
Norway	Bergen	NOK	RATES	442	1134.5	1176	Yes	1388.5
Norway	Oslo	NOK	RATES	326	806.5	848	Yes	1192.5
Norway	Stavager	NOK	RATES	380.5	1043.5	1085	Yes	1301.5
Norway	Elsewhere	NOK	RATES	326	806.5	848	Yes	1192.5
Poland	Warsaw	PLN	RATES	154	372.5	393	Yes	EUR 115
Poland	Elsewhere	PLN	RATES	154	372.5	393	Yes	EUR 115
Portugal	Azores	EUR	RATES	16.5	44.5	49.5	Yes	107
Portugal	Funchal (Madeira)	EUR	RATES	23.5	60	65	Yes	103
Portugal	Lisbon	EUR	RATES	25.5	69.5	74.5	Yes	106.5
Portugal	Oporto	EUR	RATES	35.5	88	93	Yes	130
Portugal	Portimao	EUR	RATES	20.5	47.5	52.5	Yes	123.5
Portugal	Elsewhere	EUR	ACTUALS PLUS £4 PER DAY					ACTUALS
Romania	Bucharest	RON	RATES	96	218.5	243	Yes	EUR 147
Romania	Elsewhere	RON	RATES	72	163.875	188.375	YES	eur 110.25
Serbia	Belgrade	RSD	RATES	2883.5	7530.5	8090.5	Yes	EUR 190.5
Serbia	Elsewhere	RSD	ACTUALS PLUS £4 PER DAY					ACTUALS
Slovakia	Bratislava	EUR	RATES	19	48	53.5	Yes	110.5
Slovakia	Kosice	EUR	RATES	16.5	37	42.5	Yes	83
Spain	Barcelona	EUR	RATES	28	76	101.5	Yes	176
Spain	Mardrid	EUR	RATES	32	86	114.5	Yes	172.5
Spain	Elsewhere	EUR	RATES	25.6	68.8	92.7	YES	138
Sweden	Stockholm	SEK	RATES	379	857.5	917.5	Yes	1939.5
Sweden	Elsewhere	SEK	ACTUALS PLUS £4 PER DAY					ACTUALS
Switzerland	Berne	CHF	RATES	47	109.5	118	Yes	184.5
Switzerland	Geneva	CHF	RATES	44.5	117.5	155.5	Yes	207.5
Switzerland	Elsewhere	CHF	ACTUALS PLUS £4 PER DAY					ACTUALS

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HMRC OVERSEAS SCALE RATES Print

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HMRC OVERSEAS SCALE RATES Print

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