Czech Republic > Publications > 1.2021 Travel allowances in 2021
Travel allowances in 2021
January 2021
AUDITOR newsletter
We present you an overview of the rates of employee business travel allowances valid for year 2021:
- Basic daily meal allowances for domestic business trips:
|
Duration of the business tripp |
Minimum statutory rates of meal allowances (CZK) |
Maximum limit for meal allowances to be exempted from wage tax (CZK) |
|||
|
from |
to |
2021 |
2021 |
||
|
5 |
12 |
91 |
108 |
||
|
12 |
18 |
138 |
167 |
||
|
18 |
24 |
217 |
259 |
||
- The reimbursement for the use of a private car by employee increases from the amount of CZK 4.20/km to CZK 4.40/km.
- The avarage prices of fuel for 2021 applicable when the employee fails to document price have increased as follows:
|
Fueal type |
Price per litre (CZK) |
|
Petrol 95 |
27,80 |
|
Petrol 98 |
31,50 |
|
Diesel |
27,20 |
|
Electricity – 1kWh |
5,00 |
- There were no changes in meal allowances abroad for these countries:
|
|
2021 |
|
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 2020 |
Basic rate in 2021 |
Country |
Currency |
Basic rate in 2020 |
Basic rate in 2021 |
|
Afghanistan |
EUR |
40 |
45 |
Nigeria |
EUR |
45 |
50 |
|
Albania |
EUR |
35 |
40 |
Equatorial Guinea |
EUR |
45 |
50 |
|
Bulgaria |
EUR |
35 |
40 |
Senegal |
EUR |
45 |
50 |
|
Republic of Chad |
EUR |
45 |
50 |
Slovenia |
EUR |
35 |
40 |
|
Philippines |
EUR |
35 |
40 |
Sao Tome and Principe |
EUR |
35 |
40 |
|
Indonesia |
EUR |
35 |
40 |
Sweden |
EUR |
50 |
55 |
|
Cameroon |
EUR |
45 |
50 |
Taiwan |
EUR |
40 |
45 |
|
Cuba |
EUR |
50 |
55 |
Turkmenistan |
EUR |
40 |
45 |
|
Niger |
EUR |
45 |
50 |
|
|
For further details please see the Decree No. 510/2020 Coll. and No. 589/2020 Coll.
For interactive forms to calculate travel allowances, please contact Mrs. Marie Haasová.
