Full overview of all current rates for business trips allowances in Czech Republic, valid as of 1.1.2023:
Food allowances for business trip:
| lenght of business trip | food allowance |
| 5 to 12 hours | 129 to 153 CZK |
| 12 to 18 hours | 196 to 236 CZK |
| more than 18 hours | 307 to 367 CZK |
Be aware of reduced rates if meal is provided to an employee!
Amortization for personal cars used by an employee is 5,20 CZK per kilometer
Average fuel price used for allowance in Czech Republic is:
| fuel type: | average fuel price |
| Natural 95 | 41,20 CZK |
| Super 95 | 41,20 CZK |
| Natural 98 | 45,20 CZK |
| Super 98 | 45,20 CZK |
| Diesel | 44,10 CZK |
Source: Decree on changing the rate of basic compensation for the use of road motor vehicles and meal allowances and on determining the average price of fuel for the purpose of providing travel compensation for the year 2023.
Sample business trip Excel spreadsheet:
You can use our sample Excel spreadsheet to calculate the travel expenses, which calculates the basic meal rate and compensation for the use of the vehicle. However, do not forget that if you provide free breakfast or other meals to employees during a business trip, the meal rate must be reduced by:
- 70% of the meal allowance if the business trip lasts 5 to 12 hours
- 35% of the meal allowance if the business trip lasts longer than 12 hours, but no longer than 18 hours
- 25% of the meal allowance if the business trip lasts more than 18 hours
And be careful, an employee who is on a business trip will not have any food allowance at all if:
- business trip lenght is 5 to 12 hours and 2 free meals have been provided
- a business trip lenght over 12 hours and 3 free meals have been provided
To bill a business trip abroad, it is necessary to adjust the meal rates according to individual countries:
| Country | Food allowance |
| Albania | 40 EUR |
| Andorra | 45 EUR |
| Australia | 65 USD |
| Belgium | 50 EUR |
| Belarus | 45 EUR |
| Bosnia and Herzegovina | 40 EUR |
| Brasil | 60 USD |
| Bulgaria | 40 EUR |
| Montenegro | 35 EUR |
| China | 45 EUR |
| Denmark | 60 EUR |
| Egypt | 45 EUR |
| Estonia | 40 EUR |
| Finland | 55 EUR |
| France | 50 EUR |
| Croatia | 40 EUR |
| India | 45 EUR |
| Iraq | 45 EUR |
| Iran | 40 EUR |
| Ireland | 50 EUR |
| Iceland | 60 EUR |
| Italy | 50 EUR |
| Japan | 65 USD |
| South Africa | 40 EUR |
| Canada | 50 USD |
| Kazachstan | 45 EUR |
| Cuba | 60 EUR |
| Kuvajt | 40 EUR |
| Cyprus | 40 EUR |
| Lichtenstein | 65 CHF |
| Lithuania | 40 EUR |
| Latvia | 40 EUR |
| Luxembourg | 50 EUR |
| Hungary | 40 EUR |
| Malaysia | 45 USD |
| Malta | 50 EUR |
| Mexico | 50 USD |
| Moldova | 45 EUR |
| Monaco | 45 EUR |
| Germany | 45 EUR |
| Netherlands | 50 EUR |
| Norway | 60 EUR |
| Poland | 45 EUR |
| Portugal | 40 EUR |
| Austria | 45 EUR |
| Romania | 40 EUR |
| Russia | 45 EUR |
| Greece | 40 EUR |
| North Macedonia | 35 EUR |
| Slovakia | 35 EUR |
| Slovenia | 40 EUR |
| USA | 60 USD |
| Spain | 45 EUR |
| Sweden | 60 EUR |
| Switzerland | 75 CHF |
| Tunisia | 50 EUR |
| Turkey | 40 EUR |
| Ukraine | 45 EUR |
| United Kingdom | 45 GBP |
Please do not hesitate to get in touch with our experts for tailor made advisory. Our accountants are looking forward to help you.
