What is the legal rate per kilometre in 2026?

The standard tax-recognised rate in 2026 is 0.45 RON/km for cars under 3,500 kg, based on Government Decision 714/2018 (updated) and article 122 of the Romanian Labour Code. For motorcycles the rate is 0.30 RON/km.

When does mileage allowance apply?

Mileage allowance is paid to employees or managers using their personal car for business trips (clients, conferences, deliveries, meetings). A signed travel order and trip log are required.

Is mileage allowance taxable?

Up to the 0.45 RON/km cap the allowance is tax-free for the employee (excluded from gross salary) and 100% deductible for the company. Amounts above the cap are treated as a salary benefit and taxed as income.

What documents are mandatory?

Travel order signed by the manager, trip log with real kilometres, copy of the vehicle registration, optionally fuel receipts as additional evidence, and the actual claim form approved by accounting.

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Employee mileage allowance Romania 2026: rate per km and calculation

By Stoian Andrei-Șerban5 May 20268 min read

If you drive your personal vehicle for work — whether you are an employee, manager or contractor — you are entitled to 0.45 RON per kilometre. On a typical 800 km of monthly business travel, that means 360 RON tax-free in your account, under article 122 of the Romanian Labour Code and Government Decision 714/2018 as updated for 2026. This article explains how to claim it, what documents you need and how to avoid ANAF reclassification of the amount as taxable salary.

1. Legal basis in 2026

Mileage allowance rests on three main acts:

Labour Code article 122: the employee's right to reimbursement of business-related travel expenses;
Government Decision 714/2018 (updated 2026): sets the per diem and the use rate for personal cars;
Fiscal Code articles 76(4)(h) and 25: company deductibility and employee tax exemption within the cap.

Decision 714/2018 explicitly sets the rate at 0.45 RON/km for cars under 3,500 kg, valid in 2026, and 0.30 RON/km for motorcycles above 50 cc. Domestic per diem is 23 RON/day in the public sector and 50 RON/day in the private sector (tax-free cap).

2. Who can claim it

Employees with a labour contract travelling for work (clients, conferences, training, deliveries);
Managers and shareholders of an SRL using their personal car for business travel;
PFA contractors invoicing the company and using their own car (with contract clause);
Delegated or seconded staff working at another location with employer approval.

Key condition: the vehicle must belong to the employee or their spouse. If the car belongs to the company, the employee does not receive mileage — fuel costs are deducted from invoices instead (see our VAT fuel deduction guide).

3. Worked examples

Example A: sales rep

Maria, sales rep at a Cluj SRL, visits clients in Alba Iulia weekly (200 km round trip × 4 weeks = 800 km/month). Monthly allowance = 800 × 0.45 = 360 RON tax-free. That's 4,320 RON net per year, no social contributions.

Example B: SRL manager

Andrei, manager of an IT services SRL, drives 150 km/week to client meetings = 600 km/month. Allowance = 600 × 0.45 = 270 RON/month or 3,240 RON/year, fully tax-free for him and 100% deductible for the company.

Example C: longer secondment

Engineer seconded for 2 weeks in Brasov, round trip from Bucharest = 320 km. Mileage allowance = 320 × 0.45 = 144 RON, plus per diem 50 RON × 14 days = 700 RON, totalling 844 RON tax-free for the secondment.

4. Required documents

Travel order — signed by the manager with date, destination, purpose and vehicle plate;
Trip log (FAZ) — actual kilometres, with odometer at start and end;
Copy of vehicle registration — to prove ownership or use (free-loan contract if needed);
Fuel receipts/invoices — not mandatory but recommended as supporting evidence;
Claim form — signed by the employee with km × rate calculation.

5. Template form

Below is an indicative template (in absence of a company-specific form):

TRAVEL EXPENSE CLAIM
No. ___ / date ___ /05/2026
Employee: [First Last]
ID: [____]
Vehicle: [make, model, plate]
Reg. no.: [____]

Trip details:
- Date: 12.05.2026
- Route: Bucharest - Pitesti - Bucharest
- Purpose: meeting with SC EXAMPLE SRL
- Kilometres: 220 km
- Rate: 0.45 RON/km
- Amount due: 99.00 RON

Attachments:
[ ] Travel order no. ___
[ ] Trip log
[ ] Fuel receipts (optional)

Employee signature: ____  Approved: ____

6. Caps and ANAF reclassification

Three pitfalls that turn the allowance into taxable income:

Rate above 0.45 RON/km — if the company pays 0.60 RON/km, the 0.15 RON/km surplus is treated as a salary benefit and taxed with CAS, CASS and income tax (~41% withholding);
No travel order — without an official document, the amount is fully reclassified as salary;
Fictitious trips — without verifiable trip logs, ANAF may reject the entire claim and demand back-taxes for up to 5 years.

7. Practical recommendations

Use a GPS tracking app for real journeys (TripLog, Driversnote, Google Timeline) — exports serve as supporting evidence;
Optimize the route with the PretCarburant route cost calculator to estimate real expenses;
Combine trips (sales + deliveries in one outing) — saves fuel and simplifies bookkeeping;
Keep the digital file scanned for 5 years (ANAF statute of limitations).

Disclaimer: The article provides general guidance. Always check the latest legal acts on the ANAF portal and the Labour Code. PretCarburant.ro does not provide legal or tax advice.

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