Travel expenses in Czech Republic in 2023

The Czech regulation changing the rate of the basic reimbursement for the use of road motor vehicles and meal allowances in Czech Republic in 2023

The new Czech regulation changing the rate of the basic reimbursement for the use of road motor vehicles and meal allowances and setting out the average price of fuels for the purpose of providing reimbursement of travel costs in 2023 was published in the Czech Collection of Laws on the 19th of December 2022. In Czech Republic the employees should be reimbursed in accordance with the Czech Labour Code when they use their private cars, motorcycles or bicycles for business purposes. This payment shall be made, tax free, to the Czech employee based on the following rates.

Rate of the basic reimbursement for the use of road motor vehicles in Czech Republic in 2023

Pursuant to section 157(4) of the Labour Code, the minimum rate of the basic reimbursement for 1 km of journey was increased in the Czech Republic in 2023 compared to 2022 and amounts to

a) CZK 1.40 for single-track vehicles and three-wheelers;

b) CZK 5.20 for passenger road motor vehicles.

Meal allowances in Czech Republic in 2023

Pursuant to section 163(1) of the Labour Code, an employee is entitled to minimum food allowances for each calendar day on a business trip, whereby this amount was increased in the Czech Republic in 2023 compared to 2022 and amounts to

a) CZK 129 if the business trip is 5-12 hours long,

b) CZK 196 if the business trip is longer than 12 hours, but for the maximum of 18 hours,

c) CZK 307 if the business trip is longer than 18 hours.

Pursuant to section 176(1) of the Labour Code, an employee is entitled to minimum food allowances for each calendar day on a business trip, whereby this amount was increased in the Czech Republic in 2023 compared to 2022 and amounts to

a) CZK 129-153 if the business trip is 5-12 hours long,

b) CZK 196-236 if the business trip is longer than 12 hours, but for the maximum of 18 hours,

c) CZK 307-367 if the business trip is longer than 18 hours.

Average price of fuels in 2023 in Czech Republic

Pursuant to section 158(3), third sentence, of the Labour Code, the average price of 1 litre of fuels was increased in the Czech Republic in 2023 compared to the year 2022 and amount to

a) CZK 41.20 of 95 octane petrol,

b) CZK 45.20 of 98 octane petrol,

c) CZK 44.10 of diesel oil.

d) CZK 6.00 for 1 kilowatt hour of electricity.

Team of ECOVIS Czech republic

Please contact us for more information

JUDr. Mojmír Ježek, Ph.D.

ECOVIS ježek, advokátní kancelář s.r.o.
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e-mail: mojmir.jezek@ecovislegal.cz
www.ecovislegal.cz/

About ECOVIS ježek, law firm s.r.o .:

ECOVIS ježek provides legal advice in Czech Republic and focuses mainly on company law, real estate law, dispute management, finance and banking law , and provides professional advice in all areas, making it an alternative for clients of international offices. The international dimension of the services provided is ensured through past experience and through cooperation with leading law firms in most European countries, in the United States and other jurisdictions within the ECOVIS network operating in 75 countries around the world. Members of ECOVIS ježek team have long-time experience from leading international lawyers and tax companies in providing legal advice to multinational corporations, large Czech companies, but also to medium-sized companies and individual clients. More information at www.ecovislegal.cz.