Czech Republic > Publications > Travel Allowances 2024
Travel Allowances 2024
January 4, 2024
AUDITOR newsletter
The following is an overview of the reimbursements for travel expenses for the year 2024:
Daily allowance for domestic business trips:
Duration of the business trip (hrs.) |
Minimum statutory rates (CZK) |
Tax exempt maximum amount (CZK) |
|
from |
to |
2024 |
2024 |
5 |
12 |
140 |
166 |
12 |
18 |
212 |
256 |
18 |
24 |
333 |
398 |
The reimbursement for the use of a private car by the employee increases from CZK 5.20/km to CZK 5.60/km.
The average prices of fuel when the employee fails to document the price have increased as follows:
Fuel type |
Price per litre / kWH (CZK) |
Petrol 95 |
38,20 |
Petrol 98 |
42,60 |
Diesel |
38,70 |
Electricity – 1kWh |
7,70 |
There were no changes in meal allowances abroad for these countries:
Country |
2024 |
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 2023 |
Basic rate in 2024 |
Andorra |
EUR |
45 |
50 |
Armenia |
EUR |
40 |
45 |
Montenegro |
EUR |
35 |
40 |
Egypt |
EUR |
45 |
50 |
Estonia |
EUR |
40 |
45 |
Ghana |
EUR |
50 |
55 |
Georgia |
EUR |
40 |
45 |
Hong Kong |
EUR |
45 |
50 |
Croatia |
EUR |
40 |
45 |
Iraq |
EUR |
45 |
50 |
Iceland |
EUR |
60 |
65 |
Cyprus |
EUR |
40 |
45 |
Liechtenstein |
CHF |
65 |
70 |
Latvia |
EUR |
40 |
45 |
Luxembourg |
EUR |
50 |
55 |
Hungary |
EUR |
40 |
45 |
Morocco |
EUR |
45 |
50 |
Norway |
EUR |
60 |
65 |
Peru |
USD |
50 |
52 |
North Macedonia |
EUR |
35 |
40 |
Spain |
EUR |
45 |
50 |
Sweden |
EUR |
60 |
65 |
For further details please see the Decree No. 341/2023 Coll. and No. 398/2023 Coll.
For interactive forms to calculate travel allowances, please contact Mrs. Marie Haasová (marie.haasova@auditor.eu).