Travel allowances 2016

7 January 2016
AUDITOR newsletter

There were some changes in the rates of travel allowances for the year 2016:

  • basic daily meal allowances for domestic business trips amount to:

Duration of the business trip (number of hours)

Minimum statutory rates of meal allowances (CZK)

Maximum limit for meal allowances to be exempted from wage tax (CZK)

from

to

2016

2015

2016   

2015

5

12

70

69

83

82

12

18

106

104

127

125

18

24

166

163

198

195

  • The reimbursement for the use of a private car by an employee increases from 3,70 CZK/km for the year 2015 to 3,80 CZK/km for the year 2016.
  • The average prices of fuel applied when the employee fails to document the price have decreased significantly. New average prices are as follows:

Fuel type

Price per liter

petrol 95

CZK 29,70

petrol 98

CZK 33,00

diesel

CZK 29,50

  • The following changes were made in meal allowances abroad compared to 2015:

 

2016

2015

Afghanistan

EUR 40

EUR 35

Argentine

USD 45

USD 40

Bolivia

USD 45

USD 40

China

EUR 45

EUR 40

Ethiopia

EUR 45

EUR 40

Hong Kong

EUR 45

EUR 40

Iran

EUR 40

EUR 35

Jordan

EUR 40

EUR 35

Canada

USD 50

USD 45

The Caribbean

USD 55

USD 50

Liechtenstein

CHF 60

EUR 45

Mali

EUR 45

EUR 40

Mongolia

EUR 40

EUR 35

Paraguay

USD 45

USD 40

USA

USD 55

USD 50

Thailand

EUR 40

EUR 35

Vietnam

EUR 40

EUR 35

  • Among others, there are no changes in meal allowances for the following countries:

 

2016

Austria

EUR 45

Germany

EUR 45

Slovakia

EUR 35

Poland

EUR 35