Czech Republic > Publications > Archive 2019 > Travel allowances 2019
Travel allowances 2019
14 January 2019
AUDITOR newsletter
The tax free compensation for expenses during business trips in 2019 are as follows:
- 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 exempt from wage tax (CZK) |
|||
|
from |
to |
2018 |
2019 |
2018 |
2019 |
|
5 |
12 |
78 |
82 |
93 |
97 |
|
12 |
18 |
119 |
124 |
143 |
150 |
|
18 |
24 |
186 |
195 |
223 |
233 |
- The reimbursement for using an employee’s private car increases from the original amount of CZK 4.00/km to CZK 4.10/km.
- The reimbursement for fuel applicable if the employee does not present the real price documentation increased as follows:
|
Fuel type |
Price per liter |
|
petrol 95 |
CZK 33.10 |
|
petrol 98 |
CZK 37.10 |
|
Diesel |
CZK 33.60 |
The basic rates for meal allowances for internationalbusiness trips remain the same, amongst others for the following countries:
|
|
2019 |
|
Austria |
EUR 45 |
|
Germany |
EUR 45 |
|
Slovakia |
EUR 35 |
|
Switzerland |
CHF 75 |
- The following changes were made in the basic rates of foreign meal allowances in:
|
|
2018 |
2019 |
|
Argentina |
USD 45 |
USD 50 |
|
Cuba |
EUR 45 |
EUR 50 |
|
Mauretania |
EUR 35 |
EUR 40 |
|
Myanmar (Barma) |
USD 45 |
USD 50 |
|
Netherlands |
EUR 45 |
EUR 50 |
|
Poland |
EUR 35 |
EUR 40 |
|
Saudi Arabia |
EUR 40 |
EUR 45 |
|
Senegal |
EUR 40 |
EUR 45 |
|
Syria |
EUR 40 |
EUR 45 |
For further details please see the Decree no. 254/2018 Coll. and no. 333/2018 Coll.
