Czech Republic > Publications > Archive 2018 > Travel allowances 2018
Travel allowances 2018
09 January 2018
AUDITOR newsletter
We present you an overview of the changes in the rates of the travel allowances in 2018.
- 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 |
2017 |
2018 |
2017 |
2018 |
|
5 |
12 |
72 |
78 |
86 |
93 |
|
12 |
18 |
109 |
119 |
132 |
143 |
|
18 |
24 |
171 |
186 |
205 |
223 |
- The reimbursement for the use of a private car by employee increases from the amount of CZK 3.90/km to CZK 4.00/km.
- The average prices of fuel for 2018 applicable when the employee fails to document the price have decreased as follows:
|
Fuel type |
Price per liter |
|
petrol 95 |
CZK 30.50 |
|
petrol 98 |
CZK 32.80 |
|
Diesel |
CZK 29.80 |
- There were no changes in meal allowances abroad also for these countries:
|
|
2018 |
|
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:
|
|
2017 |
2018 |
|
Australia, Oceania and island states |
USD 50 |
USD 55 |
|
Bahamas |
USD 50 |
USD 55 |
|
Belgium |
EUR 45 |
EUR 50 |
|
Bolivia |
USD 45 |
USD 50 |
|
Republic of Korea (South Korea) |
EUR 45 |
EUR 50 |
|
Marocco |
EUR 35 |
EUR 40 |
|
New Zealand |
USD 50 |
USD 55 |
|
Great Britain |
GBP 40 |
GBP 45 |
For further details please see the Decree no. 401/2017 Coll. and no. 463/2017 Coll
