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).