Czech Republic > Publications > Archive 2017 > Travel allowances 2017
Travel allowances 2017
10 January 2017
AUDITOR newsletter
We present you an overview of the changes in the rates of the travel allowances in 2017.
- basic daily meal allowances for domestic business trips:
|
Duration of the business trip (hrs.) |
Minimum statutory rates of meal allowances (CZK) |
Maximum limit for meal allowances to be exempted from wage tax (CZK) |
|||
|
from |
to |
2016 |
2017 |
2016 |
2017 |
|
5 |
12 |
70 |
72 |
83 |
86 |
|
12 |
18 |
106 |
109 |
127 |
132 |
|
18 |
24 |
166 |
171 |
198 |
205 |
- The reimbursement for the use of a private car by employee increases from the amount of CZK 3.80/km to CZK 3.90/km.
- The average prices of fuel for 2017 applicable when the employee fails to document the price have decreased as follows:
|
Fuel type |
Price per liter |
|
petrol 95 |
CZK 29.50 |
|
petrol 98 |
CZK 32.50 |
|
Diesel |
CZK 28.60 |
- There were no changes in meal allowances abroad also for these countries:
|
|
2017 |
|
Austria |
EUR 45 |
|
Germany |
EUR 45 |
|
Slovakia |
EUR 35 |
|
Poland |
EUR 35 |
|
Switzerland |
CHF 75 |
- The following changes have been made in the basic rates of meal allowances abroad:
|
|
2016 |
2017 |
|
Algeria |
EUR 40 |
EUR 45 |
|
Benin |
EUR 40 |
EUR 45 |
|
Djibouti |
EUR 45 |
EUR 50 |
|
Ecuador |
USD 45 |
USD 50 |
|
Finland |
EUR 45 |
EUR 50 |
|
Gabon |
EUR 45 |
EUR 50 |
|
Ghana |
EUR 45 |
EUR 50 |
|
India |
EUR 40 |
EUR 45 |
|
Cameroon |
EUR 40 |
EUR 45 |
|
Macau |
EUR 40 |
EUR 45 |
|
Niger |
EUR 40 |
EUR 45 |
|
Equatorial Guinea |
EUR 40 |
EUR 45 |
|
Central African Republic |
USD 45 |
USD 50 |
|
Syria |
EUR 35 |
EUR 40 |
|
Tunisia |
EUR 40 |
EUR 45 |
For further details please see the Decree no. 366/2016 Coll. and no. 440/2016 Coll.
