Travel Allowances 2022

January 4, 2022
AUDITOR newsletter

The following is an overview of the reimbursements for travel expenses for the year 2022:

Daily allowance for domestic business trips:

Duration of the business trip (hrs.)

Minimum statutory rates (CZK)

Tax exempt maximum amount (CZK)

from

to

2022

2022

5

12

99

118

12

18

151

182

18

24

237

283

 

The reimbursement for the use of a private car by employee increases from the amount of CZK 4.40/km to CZK 4.70/km.

 

The average prices of fuel for 2022 applicable when the employee fails to document the price have increased as follows:

Fuel type

Price per litre / kWH (CZK)

 Petrol 95

37,10

 Petrol 98

40,50

 Diesel

36,10

 Electricity – 1kWh

4,10

 

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

Country

2022

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 2021

Basic rate in 2022

Algeria

EUR

45

50

Djibouti (originally EUR)

USD

50

65

Ethiopia

EUR

45

50

France

EUR

45

50

Georgia

EUR

35

40

Croatia

EUR

35

40

Democratic Republic of Congo (Kinshasa)

(originally EUR)

USD

50

65

Liechtenstein

CHF

60

65

Hungary

EUR

35

40

Pakistan

EUR

35

40

Romania

EUR

35

40

Seychelles (originally USD)

EUR

60

55

 


For further details please see the Decree No. 462/2021 Coll. and No. 511/2021 Coll.

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