Travel Allowances 2025

January 6, 2025
AUDITOR newsletter

The following is an overview of the reimbursements for travel expenses for the year 2025:

Daily allowance for domestic business trips:

Duration of the business trip (hrs.)		Minimum statutory rates (CZK)	Tax exempt maximum amount (CZK)
from	to	2025	2025
5	12	148	177
12	18	225	271
18	24	353	422

The reimbursement for the use of a private car by the employee increases from CZK 5.60/km to CZK 5.80/km.

Average prices for fuel to be applied if the fuel price is not verified by the employee:

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 2024	Basic rate in 2025
Angertina	USD	50	55
Armenia	EUR	45	50
Australia and Oceania - Island States	USD	65	70
Montenegro	EUR	40	45
China	EUR	45	50
Denmark	EUR	60	65
Finland	EUR	55	65
French Overseas Territories	EUR	45	50
Croatia	EUR	45	50
Iraq	EUR	50	55
Ireland	EUR	50	55
Italy	EUR	50	55
South Africa	EUR	40	50
Republic of Korea	EUR	55	60
Lebanon	USD	55	60
Libya	EUR	45	50
Liechtenstein	CHF	70	75
Madagascar	EUR	40	45
Hungary	EUR	45	50
Mauritania	EUR	40	45
Pakistan	EUR	40	50
Panama	USD	45	50
Poland	EUR	45	50
Portugal	EUR	40	45
Romania	EUR	40	45
Singapore	USD	60	65
United States	USD	60	65
Serbia	EUR	35	40
Syria	EUR	50	60
Turkey	EUR	40	45
Uruquay	USD	55	60

In 2025, the currency of the basic meal allowance rates abroad changed for the following countries:

For further details please see the Decree No. 373/2024 Coll. and No. 475/2024 Coll.

For interactive forms to calculate travel allowances, please contact Mrs. Šárka Pohlová (s arka.pohlova@auditor.eu).

Auditor