With effect from 20 August 2022, pursuant to Decree No. 237/2022 Coll. there has been a fundamental increase in per diem rates for domestic business travels as well as in the price of 98 octane gasoline (increased to CZK 51.40/l). As of 20 August 2022, the domestic per diems are as follows:
- 5 – 12 hours – CZK 120 – 142
- 12 – 18 hours – CZK 181 – 219
- More than 18 hours – CZK 284 – 340
The amount of the meal allowance always depends on the length of the business travel. The upper limit is binding for the state sector, but it also determines the limit for the amount of meal allowances, which is not subject to income tax even in the private sector. In our NewsFlash, provide more information on travel reimbursements.

This change affects the amount of meal vouchers and meal allowance provided to employees by employers.
Until 19.08.2022 | From 20.08.2022 | |
The upper limit of the meal allowance rate for a business travel lasting 5 – 12 hours | CZK 118 | CZK 142 |
Max. tax-exempt amount of meal allowance (meal allowance – monetary contribution) | CZK 82.60 | CZK 99.40 |
Tax-optimal value of meal vouchers (55% paid by the employer, 45% paid by the employee) | CZK 150 | CZK 180 |
From the taxation point of view, the most advantageous for both employers and employees is the amount of CZK 180 for a meal voucher and CZK 99.40 for a meal allowance.
It is not the employer’s obligation to provide a meal voucher or a meal allowance unlike per diems, i.e. it is a benefit to which the employee is not entitled by law, but the employer may provide it. Employers may therefore decide whether to maintain the current value of the meal voucher or meal allowance, or increase it.
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