Travel Allowances 2023

January 6, 2022
AUDITOR newsletter

The following is an overview of the reimbursements for travel expenses for the year 2023:

Daily allowance for domestic business trips:

Duration of the business trip (hrs.)		Minimum statutory rates (CZK)	Tax exempt maximum amount (CZK)
from	to	2023	2023
5	12	129	153
12	18	196	236
18	24	307	367

The reimbursement for the use of a private car by the employee increases from CZK 4.70/km to CZK 5.20/km.

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

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

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

Country	Currency	Basic rate in 2022	Basic rate in 2023
Armenia	EUR	35	40
Australia and Oceania - Island States	USD	60	65
Bahamas	USD	55	60
Brazil	USD	55	60
Denmarkt	EUR	55	60
Egypt	EUR	35	45
Finland	EUR	50	55
Guinea	EUR	45	50
Iraq	EUR	40	45
Israel	USD	55	60
Jordan	EUR	45	50
Caribbean - Island States	USD	55	60
Republic of Korea	EUR	50	55
Cuba	EUR	55	60
Republic of Mali	EUR	45	50
Morocco	EUR	40	45
Moldova	EUR	40	45
Myanmar (Burma)	USD	50	55
New Zealand	USD	60	65
Paraguay	USD	45	50
Poland	EUR	40	45
Senegal	EUR	50	55
Sweden	EUR	55	60
Tunisia	EUR	45	50
Uruguay	USD	50	55

For further details please see the Decree No. 401/2022 Coll. and No. 467/2022 Coll.

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

Auditor