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The amount of meal allowance in Slovakia will increase from December 1, 2025 | News Flash

November 3, 2025
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Slovak

Update 29/10/2025: We would like to inform you about changes in the amount of a meal allowance in Slovakia, following the published Announcement of the Ministry of Labour, Social Affairs, and Family of the Slovak Republic No. 280/2025 Coll. on the amount of meal allowance received for business trip.

The purpose of the proposed announcement is to increase the amount of the meal allowance for individual time zones as compensations for employee send on a business trip, due to the price index development of meals and non-alcoholic beverages in the hospitality.

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Increase in the meal allowance in Slovakia for time zones

By the announcement of the Ministry of Labour, Social Affairs and Family of the Slovak Republic, the amount of the meal allowance for individual time zones increases with effectiveness from December 1, 2025 as following:

  • for business trip lasting 5 – 12 hours, it shall increase from EUR 8.80 to EUR 9.30,
  • for business trip lasting 12 – 18 hours, it shall increase from EUR 13.10 to EUR 13.80,
  • for business trip lasting more than 18 hours, it shall increase from EUR 19.50 to EUR 20.60.

Employer’s contribution for meal

The changes in the amount of meal allowance will affect the employer’s contribution for meal provided according to the § 152 of Act no. 311/2001 Coll. of the Labour Code, as amended:

  • at least 55 % of the food price or the minimum possible value of the meal voucher (EUR 6.98) i.e., EUR 3.84,
  • not more than 55 % of the meal allowance provided on a business trip lasting 5 up to 12 hours according to the Travel Allowances Act (EUR 9.30) i.e., EUR 5.12

Within these limits the provided meal allowance to the employee is considered as tax deductible expense for the company and income exempt from tax for the employee.

The above-mentioned legislative changes may lead to the require of the employer to adjust the internal directive regarding employer’s contributions for meal.

Increase in the amount of basic allowance (kilometers fee) from June 1, 2025

The Ministry of Labour, Social Affairs and Family of the Slovak Republic issued an announcement no. 97/2025 which increases the basic compensation for the use of motor vehicles during business trip with effectiveness from June 1, 2025.

The amount of the basic allowance per each 1 km of the journey from June 1, 2025, is:

  • one-track vehicles and tricycles EUR 0.085 EUR,
  • passenger road motor vehicles EUR 0.296.

Increase in the amount of meal allowance and the basic allowance for business trip is provided in § 8 of Act no. 283/2002 Coll. on travel allowances, as amended.

Simona Klučiarová
Senior Associate | Accace Slovakia
Book a meeting with Simona
Martina Paprčková
Tax Manager | Accace Slovakia
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