Diurna for Romanian truck drivers in 2026: how much and how it is calculated
Romanian international truck drivers can receive up to 87.50 EUR/day tax-free diurna externa in 2026, capped at three gross salaries a month.
Logifie Team
Logistics Technology Experts
In 2026, Romanian international truck drivers can receive a tax-free daily allowance, diurna externa, of up to 87.50 EUR per day for routes to Germany, France or the UK - 2.5 times the HG 518/1995 base level - capped a second time at three gross base salaries a month under Codul Fiscal, art. 76.
The 87.50 EUR/day figure is real, but it is not a flat rate for every country. It applies to the "Western Europe" destination tier, which covers Germany, France, the UK, Italy, Spain and most other EU-15 countries plus Poland, Hungary, Czechia and the Nordics, all built on a 35 EUR/day base under HG 518/1995 . Switzerland sits higher, at a 38 EUR base and a 95 EUR ceiling. The Balkan tier (Bulgaria, Croatia, Serbia, Albania) is lower, at a 32 EUR base and an 80 EUR ceiling. A carrier running a mixed fleet should check the base level for the specific destination country before assuming 87.50 EUR applies everywhere, a distinction worth tracking alongside other country-specific driver rules on the Logifie blog .
Two separate ceilings apply, and the smaller one wins. The first is the 2.5x multiplier that Codul Fiscal, art. 76 alin. (2) lit. k) sets for private-sector employers, applied to whatever base level HG 518/1995 assigns to the destination country. The second is a monthly cap of three gross base salaries, apportioned to the delegation days actually worked that month. If daily diurna multiplied by days abroad would exceed three gross salaries, the excess loses its tax-free status and becomes taxable salary income, subject to CAS, CASS, income tax and employer CAM. Fleets weighing total driver compensation often compare it against full driver salary figures across Europe in the driver salary guide .
Domestic trips inside Romania fall under a separate, lower-value regime. The legal basis, the daily ceiling and the destination scope all differ from the international rate.
| Diurna interna (domestic) | Diurna externa (international) | |
|---|---|---|
| Legal basis | HG 1860/2006 | HG 518/1995 + Codul Fiscal art. 76 |
| Daily tax-free ceiling | Roughly 23 to 57.5 lei/day | Up to 87.50 EUR/day (Western Europe tier) |
| Monthly cap | No separate salary-based cap | 3x gross base salary/month |
| Scope | Delegation within Romania | Delegation or detachment abroad |
A driver running domestic deliveries one week and a Germany round trip the next sees both regimes apply within the same payslip, calculated independently. Carriers evaluating EU operating costs alongside fleet routing can review the carrier partnership page .
Diurna externa is the tax-free daily allowance paid to a Romanian employee, including a truck driver, delegated or detached to work abroad. It covers meals and incidentals away from the usual workplace and is set as a multiple of the HG 518/1995 base rate for the destination country.
Diurna stays tax-free as long as it does not exceed the 2.5x HG 518/1995 level or the monthly three-salary cap, whichever is lower. Any amount paid above those ceilings is reclassified as ordinary salary income and becomes subject to CAS, CASS, income tax and employer CAM.
Domestic diurna (diurna interna), paid for deliveries within Romania, is set under HG 1860/2006 at roughly 23 to 57.5 lei/day for private-sector employers. It is calculated separately from international diurna and uses no monthly salary-based cap.
A driver typically needs a delegation or detachment order stating the destination, dates and purpose of the trip, plus trip records such as CMR documents or tachograph data confirming time spent abroad. Employers use these to justify the non-taxable allowance during a labour inspection.
Carriers calculating driver cost across borders can get a tailored freight quote to see how diurna, fuel and compliance costs combine on a given route.
