Travel Allowances 2026

January 6, 2026
AUDITOR newsletter

The following is an overview of the reimbursements for travel expenses for the year 2026:

Daily allowance for domestic business trips:

Duration of the business trip (hrs.)

Minimum statutory rates (CZK)

Tax exempt maximum amount (CZK)

from

to

2026

2026

5

12

155

185

12

18

236

284

18

24

370

442

 

The reimbursement for the use of a private car by the employee increases from CZK 5.80/km to CZK 5.90/km.

 

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

Fuel type

Price per litre / kWH (CZK)

 Petrol 95

34,70

 Petrol 98

39,00

 Diesel

34,10

 Electricity – 1kWh

7,20

 

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

Country

2026

Austria

EUR 45

Poland

EUR 50

Hungary

EUR 50

Switzerland

CHF 75

 

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

Country

Currency

Basic rate in 2025

Basic rate in 2026

Belize

USD

50

55

Bulgaria

EUR

40

45

Georgia

EUR

45

50

Israel

USD

60

65

Kosovo

EUR

45

50

Kuwait

EUR

40

45

Liberia

EUR

45

50

Lithuania

EUR

40

45

Maldives

USD

55

60

Mauritania

EUR

45

50

Mongolia

EUR

40

45

Germany

EUR

45

50

Ivory Coast

EUR

40

45

Slovakia

EUR

35

40

United States

USD

65

70

Togo

EUR

40

45

Turkey

EUR

45

50

 

  • In 2026, the currency of the basic meal allowance rates abroad changed for the following countries:
 Country  Currency 2025  Basic rate in 2025  Currency 2026  Basic rate in 2026
 Kenya  EUR 45 USD 55


For further details please see the Decree No. 573/2025 Coll. and No. 489/2025 Coll.

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