Travel allowances in 2020

January 2020
AUDITOR newsletter

We present you an overview of the rates of employee business travel allowances valid for year 2020:

  • Basic daily meal allowances for domestic business trips:

 Duration of the   business tripp
 (hrs.)

 Minimum statutory rates   of meal allowances (CZK)

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

 from

 to

 2020

 2020

 5

 12

 87

 103

 12

 18

 131

 158

 18

 24

 206

 246

  • The reimbursement for the use of a private car by employee increases from the amount of CZK 4.10/km to CZK 4.20/km.
  • The avarage prices of fuel for 2020 applicable when the employee fails to document price have increased as follows:

 Fueal type 

 Price per litre (CZK)

 Petrol 95

 32,00

 Petrol 98

 36,00

 Diesel

 31,80

 Electricity – 1kWh 

 4,80

  • There were no changes in meal allowances abroad for these countries: 

 

 2020

 Austria

 EUR 45

 Germany

 EUR 45

 Slovakia

 EUR 35

 Switzerland

 CHF 75

  • The following changes have been made in the basic rates of meal allowances in abroad:

 Country

 Currency 

Basic rate in 2019

Basic rate in 2020

 Country

Currency

Basic rate in 2019

Basic rate in 2020

 Andorra

 EUR

 40

 45

 Malaysia

 USD

 40

 45

 Australia and Oceania

 USD

 55

 60

 Malta

 EUR

 45

 50

 Bahrain

 EUR

 40

 45

 Norway

 EUR

 55

 60

 Bosnia and Herzegovina

 EUR

 35

 40

 New Zealand

 USD

 55

 60

 Denmark

 EUR

 50

 55

 Oman

 EUR

 40

 50

 Chile

 USD

 50

 55

 Saudi-Arabia

 EUR

 45

 50

 Ireland

 EUR

 45

 50

 Singapore

 USD

 50

 60

 Iceland

 EUR

 55

 60

 United States of America

 USD

 55

 60

 Italy, Vatican, San Marino

 EUR

 45

 50

 Syria

 EUR

 45

 50

 Jordan

 EUR

 40

 45

 Spain

 EUR

 40

 45

 DPRK

 USD

 40

 45

 Venezuela

 USD

 60

 65

 Luxembourg

 EUR

 45

 50

 
 
 
 


For further details please see the Decree No. 310/2019 Coll. and No. 358/2019 Coll.

For interactive forms to calculate travel allowances, please contact Mrs. Marie Haasová: marie.haasova(at)auditor.eu