Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Czechia → Belice, Neveklov, Central Bohemian, Czechia
These rates use a catch-all rule for all domestic travel within Czechia.
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals | All Domestic, Czechia | 155 CZK per day | Statutory minimum meal allowance (stravné) under section 163(1) of the Labour Code for private (business) sector employees, for a domestic business trip lasting 5 to 12 hours in a calendar day. The employer may pay more, but the portion above 185 CZK is taxable income for the employee. Each free meal provided may reduce the allowance by up to 70 percent. |
| Meals | All Domestic, Czechia | 236 CZK per day | Statutory minimum meal allowance (stravné) under section 163(1) of the Labour Code for private (business) sector employees, for a domestic business trip lasting more than 12 and at most 18 hours in a calendar day. The employer may pay more, but the portion above 284 CZK is taxable income for the employee. Each free meal provided may reduce the allowance by up to 35 percent. |
| Meals | All Domestic, Czechia | 370 CZK per day | Statutory minimum meal allowance (stravné) under section 163(1) of the Labour Code for private (business) sector employees, for a domestic business trip lasting more than 18 hours in a calendar day. The employer may pay more, but the portion above 442 CZK is taxable income for the employee. Each free meal provided may reduce the allowance by up to 25 percent. |
| Meals | All Domestic, Czechia | 185 CZK per day | Meal allowance under section 176(1) of the Labour Code for state/public sector employers under section 109(3) of the Labour Code — the state, territorial self-governing units, state funds, contributory organizations whose salary costs are covered from a founder's budget, and school legal entities established by the state, region or municipality, for a domestic business trip lasting 5 to 12 hours in a calendar day. The statutory range is 155 to 185 CZK; the encoded amount is the upper bound, which is also the income-tax-free ceiling for all employees. Reduction of 70 percent per free meal provided is mandatory in this sector. |
| Meals | All Domestic, Czechia | 284 CZK per day | Meal allowance under section 176(1) of the Labour Code for state/public sector employers under section 109(3) of the Labour Code — the state, territorial self-governing units, state funds, contributory organizations whose salary costs are covered from a founder's budget, and school legal entities established by the state, region or municipality, for a domestic business trip lasting more than 12 and at most 18 hours in a calendar day. The statutory range is 236 to 284 CZK; the encoded amount is the upper bound, which is also the income-tax-free ceiling for all employees. Reduction of 35 percent per free meal provided is mandatory in this sector. |
| Meals | All Domestic, Czechia | 442 CZK per day | Meal allowance under section 176(1) of the Labour Code for state/public sector employers under section 109(3) of the Labour Code — the state, territorial self-governing units, state funds, contributory organizations whose salary costs are covered from a founder's budget, and school legal entities established by the state, region or municipality, for a domestic business trip lasting more than 18 hours in a calendar day. The statutory range is 370 to 442 CZK; the encoded amount is the upper bound, which is also the income-tax-free ceiling for all employees. Reduction of 25 percent per free meal provided is mandatory in this sector. |
Source URL:
https://ppropo.mpsv.cz/Vyhlaska_573_2025
This source provides official travel rate information from ppropo.mpsv.cz.