TABLE OF CONTENTS
Invoicing and Documentation
Receipts: Required for all reimbursable expenses (e.g., tickets, fuel, tolls, parking).
Vehicle Registration: A copy of the “big registration” is required for private vehicle reimbursement.
Border-Crossing Times: Must be recorded for international trips.
Currency Exchange:
If an advance is provided: use the CNB rate on the date of advance or the exchange office rate.
If no advance: use the CNB rate on the first day of the trip.
Reimbursement and Taxability
Employees are entitled to reimbursement for:
Travel and mileage
Meal allowances
Accommodation
Necessary extra costs
Gifts
These expense are tax free.
Travel and Mileage
Business Travel
Employees are entitled to travel allowances when traveling outside their regular place of work. These may include:
Meal allowances
Incidental expenses
Reimbursement for the use of a private vehicle
Please complete the Business Expenses template and attach all receipts.
A sample entry is included at the bottom of each tab in the template.
Public Transportation
Company-paid: No reimbursement.
Employee-paid: Reimbursed with original receipts.
Private Vehicle Use
Reimbursed for both fuel costs and amortization.
Requires submission of vehicle registration for fuel type and consumption.
Domestic and International Travel
1. Domestic Travel (Czech Republic)
Per Diem Allowance
Travel Duration | Allowance |
5–12 hours | 148–177 CZK |
12–18 hours | 225–271 CZK |
Over 18 hours | 353–422 CZK |
Meal Reductions (if food is provided)
70% for breakfast (5:00–12:00)
35% for lunch (12:01–18:00)
25% for dinner (over 18:00)
2. International Travel
Meal allowance is payable only if the trip abroad lasts at least 1 hour.
If a Czech meal allowance is also received, the foreign allowance applies only if 5+ hours are spent abroad.
Example: 6 hours in CZ + 3 hours in Germany = CZ allowance only.
Border-Crossing Times
Must be recorded (especially for car, bus, train).
For flights: use departure time as the start of the trip abroad and arrival time as the end.
Meal Allowance Abroad
Travel Duration | Allowance |
1–12 hours | 1/3 of rate |
12–18 hours | 2/3 of rate |
Over 18 hours | Full rate |
Allowance is based on the country where the employee spent the most time that day.
Decree No. 373/2024 – Foreign Rates
Currency Exchange Rates
With advance: Use CNB rate on the date of advance or exchange office rate.
Without advance: Use CNB rate on the first day of the trip.
Quick Reference Table
Category | Czech Republic | Abroad |
Minimum Duration | 5 hours | 1 hour (5 if CZ allowance too) |
Allowance Amounts | 148–422 CZK | 1/3, 2/3, or full daily rate |
Meal Reductions | Yes – 70%, 35%, 25% | Same as CZ |
Special Rules | Decree 475/2024 | Decree 373/2024 |
Exchange Rate | Not applicable | CNB or exchange office rate |
Fuel Costs
With Receipt: Actual price per liter is used.
Without Receipt: Use average prices published by the Ministry of Labor and Social Affairs.
Submit a copy of your vehicle registration to verify:
Fuel type
Average fuel consumption
Mileage Rates
Vehicle Type | Rate per km |
Cars & Vans | 5.80 CZK |
Motorcycles | 1.60 CZK |
Tricycles | 1.60 CZK |
Parking and Toll
All parking and toll tickets must be included in the reimbursement submission to be reimbursed tax free.
Health and Wellness
In the Czech Republic, employers have the option to provide non-monetary health and leisure benefits to employees. These benefits are a great way to support employee well-being, but it’s important to understand how they work and what’s required for them to be tax-exempt.
Employers may choose to offer:
Leisure time benefits:
Cultural and sporting events, recreation, books, and similar activities.Health-related benefits:
Examples include flu vaccinations, immunity support products, medical devices, and other health-related services.
These benefits are tax-exempt under Section 6(9)(d) of the Income Tax Act (ITA), but only up to specific limits:
Health benefits: Exempt up to the value of the average wage for the tax period
→ For 2025, this limit is CZK 46,557Other leisure benefits: Exempt up to half of the average wage
→ For 2025, this limit is CZK 23,278
To qualify for tax exemption:
The benefit must be non-monetary.
The invoice must be addressed to the employer.
The payment must be made directly by the employer from their bank account.
These benefits are not considered travel expenses.