1) Domestic per diems 2025
Domestic per diems (tuzemské stravné) are based on the length of the business trip within a single calendar day. The law sets minimum amounts and a tax-free range; the exact value for your company is defined in your internal policy or collective agreement.
- 5–12 hours: at least 148 CZK, tax-free up to 177 CZK
- 12–18 hours: at least 225 CZK, tax-free up to 271 CZK
- 18–24 hours: at least 353 CZK, tax-free up to 422 CZK
If the employer provides free meals that look like breakfast, lunch or dinner, the per diem can be reduced. Many companies use a simple rule of thumb: the employee receives a fixed percentage of the per diem depending on how many main meals were provided during the day.
Typical reduction pattern
- 1 free meal → employee receives around 70 % of the per diem
- 2 free meals → around 35 % of the per diem
- 3 free meals → around 25 % of the per diem
These percentages are not carved in stone — the law only defines a maximum reduction. The important part is that your travel policy clearly says what you do and that payroll applies it consistently.
2) Foreign per diems & fractions
Foreign per diems are set by a separate decree and differ by country and currency. For 2025, for example, Germany and Austria are at 45 EUR, Slovakia at 35 EUR, Poland and Spain at 50 EUR, and Switzerland at 75 CHF per full day.
For each calendar day abroad you first determine how many hours the employee spent outside the Czech Republic. The most common approach is:
- 1–12 hours abroad: 1/3 of the foreign per diem
- 12–18 hours abroad: 2/3 of the foreign per diem
- 18+ hours abroad: 100 % of the foreign per diem
Free meals provided abroad can also reduce the foreign allowance, but the structure is slightly different and should again be described in your travel policy (including who decides what counts as “free”).
3) CNB exchange rate — converting to CZK
At the end of the day, everything needs to be expressed in CZK for payroll and accounting. The standard approach is to use the official Czech National Bank exchange rate:
- If an advance is paid → use the CNB rate valid on the day the advance was paid.
- If no advance is paid → use the CNB rate valid on the first day of the foreign trip.
Keep this rule in your accounting manual and apply it to all foreign trips in the same way.
Don’t want to calculate per diems by hand?
Enter trip dates, countries, free meals and mileage and get a clean summary in CZK you can attach to your expense claim.
Open the Czech Travel Expense Calculator 2025 →4) Mileage and fuel reimbursement
When employees use their own car or motorcycle, they are entitled to both a mileage allowance and fuel reimbursement. The minimum mileage rates for 2025 are:
- Passenger car: 5.80 CZK per km
- Motorcycle / three-wheeler: 1.60 CZK per km
- Bicycle: 0.70 CZK per km
Fuel can be reimbursed according to real receipts or by using average prices published in the same decree (Petrol 95 / 98, Diesel, Electricity). Whichever method you choose, make sure it is written in your travel policy so that employees know what to expect.
| Fuel type | Price |
| Petrol 95 (per litre) | 35.80 CZK |
| Petrol 98 (per litre) | 40.50 CZK |
| Diesel (per litre) | 34.70 CZK |
| Electricity (per 1 kWh) | 7.70 CZK |
5) Simple workflow for HR & payroll
To keep travel expenses under control, it helps to follow a short, repeatable workflow. You can mirror it in your internal forms or in a spreadsheet.
Disclaimer: This article provides general guidance on Czech travel expenses for 2025. Always verify the latest statutory rates and your internal policy or collective agreement before processing payroll.