Business trip according to the Czech Labor Code means a limited period for which the employer instructs his employee to work away from his agreed place of work performance. By law, an employer should provide the following travel reimbursement in the Czech Republic to his employee on a business trip:

• transport expenses in the documented amount,
• accommodation and necessary incidental expenses in the documented amount,
• meal allowance which is entitled by law according to the number of hours spent on a business trip.

Employees who are sent by the employer:

• on a business trip outside the regular workplace or
• on an extraordinary trip in connection with the performance of work outside the shift schedule at the place of work or regular workplace,

are entitled to travel reimbursement in the Czech Republic from their employer. The amount of travel allowances is announced every year by the following decrees:

• Decree of the Ministry of Labour and Social Affairs no. 475/2024 Coll. changing the rates of the basic compensation for the use of road motor vehicles and domestic meals and sets the average price of fuel for the purpose of providing travel reimbursement for the year 2025.
• Decree of the Ministry of Finance no. 373/2024 Coll. determining the amount of the basic rates of foreign meal allowances for the year 2025.

Both decrees take effect on 1 January 2025.

Domestic meal allowance

The 2025 Decree increases the per diems rates for the non-business sector as follows:

• CZK 148 to CZK 177, if the business trip takes 5-12 hours,
• CZK 225 to CZK 271, if the business trip takes over 12 hours but no longer than 18 hours,
• CZK 353 to CZK 422, if the business trip takes over 18 hours.

The following minimum amounts are set for the business sector:

• CZK 148, if the work trip lasts 5 to 12 hours,
• CZK 225, if the work trip lasts longer than 12 hours, but no longer than 18 hours,
• CZK 353, if the business trip lasts longer than 18 hours.

These amounts are minimal, i.e. the employer can reimburse the employee any higher amount, but on the employee’s side, in that case, it will be taxable income subject to income tax and social security and health insurance premiums if the amount of the upper limit for the non-business sector is exceeded.

In the event that an employee is provided with free food on a business trip, the amount of the per diems is reduced by:

• 70% for a business trip of 5 to 12 hours,
• 35% for a business trip of 12 to 18 hours,
• 25% for business trips over 18 hours.

And the right to per diems ceases completely if the employee receives two free meals during a business trip of up to 12 hours, and three free meals between 12 and 18 hours.

Foreign meal allowance

For the year 2025, the rates are increasing in more than 30 countries, below are the per diems rates for the selected states for 2025:

An employee is entitled to the full amount of per diems if he spends more than 18 hours outside the territory of the Czech Republic within a calendar day. If he spends 12-18 hours outside the territory of the Czech Republic, he is entitled to 2/3 of the foreign meal allowance. If he spends 12 hours or less, but at least 1 hour, outside the territory of the Czech Republic, he is entitled to 1/3 of the foreign meal allowance. The amount of entitlement to foreign meal allowance can also affect the entitlement to domestic meal allowance.

These amounts are reduced if the employee is provided with free meals during a foreign business trip, by the value of:

• 70% of the per diems, if it is per diems in the amount of 1/3 of the basic rate,
• 35% of the per diems, if it is per diems in the amount of 2/3 of the basic rate,
• 25% of the per diems, if it is per diems in the amount of the basic rate.

The basic rate for the use of road motor vehicles

The Decree for the year 2025 further increases compensation for the use of one’s own vehicle. The basic compensation for 1 km of travel amounts to:

• two-wheeled vehicles and tricycles CZK 1.60,
• motor vehicles CZK 5.80.

The average price of fuel

The employee is also entitled to fuel reimbursement, either according to the price actually paid or according to the average price determined by the Decree:

• CZK 35.80 for automotive gasoline 95 octane,
• CZK 40.50 for automotive gasoline 98 octane,
• CZK 34.70 for diesel,
• CZK 7.70 for 1 kWh electricity.

If you have any questions regarding travel reimbursement in the Czech Republic, please do not hesitate to contact us. We will be pleased to help you.

Lan Anh Mai

Senior Tax Consultant | Accace Czech Republic

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Gabriela Procházková

Accounting Manager | Accace Czech Republic

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