When employees travel for work, there are so many ways to compensate them — with a travel reimbursement, a corporate credit card, and more. One of the easiest solutions is to use per diem rates. Per diem rates offer a flat rate travel allowance that make it easier for your team to reimburse business travel expenses — without all the paperwork. Here’s a quick primer on how it works for employees in the Czech Republic.
What are per diem rates?
Want to make more effective business travel budgets for your team? Read our full guide to creating a budget for business travel .
How are per diem rates calculated in the Czech Republic?
- if the trip is in the business sector or the non-business sector
- the duration of the trip
What’s covered by per diem rates in Czech Republic
- transportation (based on documented expenses)
- accommodation (based on documented expenses)
- driving a personal vehicle for business (based on fixed rates)
What are per diem rates in the Czech Republic?
Duration of trip
Minimum amount (CZK)
Maximum tax-exempt amount (CZK)
between 5-12 hours
155 (€6,36)
185 (€7,59)
between 12-18 hours
236 (€9,68)
284 (€11,65)
between 18 - 24 hours
370 (€15.18)
442 (€18,13)
Duration of trip
Minimum amount (CZK)
between 5-12 hours
155 (€6,36)
between 12-18 hours
236 (€9,68)
between 18 - 24 hours
370 (€15,18)
- 70% for business trips between 5-12 hours
- 35% for business trips of 12-18 hours
- 25% for business trips over 18 hours
- If the employee receives two free meals for trips up to 12 hours, no per diem is paid for that day.
- If the employee receives three free meals for trips between 12-18 hours, no per diem is paid for that day.
Fuel type
Price per litre (CZK)
Petrol 95
41,20 (€1,65)
Petrol 98
45,20 (€1,81)
Diesel
39,80 (€1,60)
Electricity — 1 kWh
7,70 (€0,30)
Per diem rates for international business travel
Country
Per diem meal allowance 2026
Armenia
EUR 45
Austria
EUR 45
Australia
USD 70
Belgium
EUR 50
Canada
EUR 55
China
EUR 50
Croatia
EUR 45
Cyprus
EUR 45
Denmark
EUR 65
Egypt
EUR 55
Estonia
EUR 45
Finland
EUR 60
France
EUR 55
Ghana
EUR 60
Georgia
EUR 45
Germany
EUR 50
Hong Kong
EUR 55
Hungary
EUR 45
Iceland
EUR 70
Ireland
EUR 55
Italy
EUR 55
Latvia
EUR 45
Luxembourg
EUR 60
Montenegro
EUR 45
Netherlands
EUR 55
Norway
EUR 70
Peru
EUR 55
Poland
EUR 50
Romania
EUR 45
Slovakia
EUR 30
South Africa
EUR 45
Spain
EUR 55
Sweden
EUR 70
Switzerland
CHF 80
Situation
Adjustment
If the employee spends between 12-18 hours outside of the Czech Republic…
provide ⅔ of the meal allowance.
If the employee spends between 1-12 hours outside of the Czech Republic...
provide ⅓ of the meal allowance.
If the employee spends 18+ hours outside of the Czech Republic AND free meals are provided…
provide 25% of the per diem rate.
If the employee spends 12-18 hours outside of the Czech Republic AND free meals are provided…
provide 35% of the per diem (already reduced to ⅔ of the daily rate)
If the employee spends 1-12 hours outside of the Czech Republic AND free meals are provided…
provide 70% of the per diem (already reduced to ⅓ of the daily rate)
FAQs on Czech Republic Per Diem Rates
- Per diem payments are not taxable in the Czech Republic, unless you pay more than the mandated amount. In this case, the amount above the mandated maximum is considered taxable income for the employee.
- Per diem payments should be paid in advance by the employer by at least the first day of the business trip. After the trip, if the advance payment is found to be too low based on actual expenses, the employer should pay the difference in CZK. If the advance payment is too high, the employee should return the difference in CZK, or in the currency of the advance payment.
No matter how you choose to reimburse your employees, a good finance software makes it easier. Check out the best software for CFOs to simplify your processes.
Managing business travel expenses easily
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