Czech Travel Expenses 2026 — Full Guide
Quick, English-first overview of Czech travel expenses in 2026 — domestic and foreign per diems, meal reductions, pocket money, mileage and fuel reimbursement, plus links to the online calculator and Excel template.
Open the 2026 Travel Expense Calculator
Quick 2026 Overview
Czech business trips are governed by the Labour Code and annual decrees issued by the Ministry of Labour and Ministry of Finance. For 2026, foreign per diems are already updated by Decree No. 489/2025 Sb., while new domestic per diem and mileage amounts will follow later; until then, 2025 minimums apply.
| Area | 2026 rules (short summary) |
|---|---|
| Domestic per diems | 155 / 236 / 370 CZK based on trip length (5–12 / 12–18 / 18–24 hours) until the 2026 decree is published. |
| Foreign per diems | Updated country rates in Decree 489/2025 Sb.; 1/3 – 2/3 – 100% of the full rate depending on hours abroad. |
| Pocket money | Optional tax-free pocket money up to 40% of the foreign per diem (calculated before meal reductions). |
| Mileage & fuel | Basic rates per kilometre plus fuel reimbursement; current amounts remain valid until the 2026 decree is issued. |
If you do not want to calculate everything manually, you can use the Czech Travel Expense Calculator 2026 for an instant per-day breakdown in CZK.
1. Domestic Travel Per Diems (2026)
Domestic per diems (tuzemské stravné) compensate employees for meals during business trips within the Czech Republic. At the start of 2026, the following minimums from 2025 are still used:
- 5–12 hours: 155 CZK
- 12–18 hours: 236 CZK
- 18–24 hours: 370 CZK
These are legal minimums for employees under the Labour Code. Employers can set higher internal rates and still keep them non-taxable if they meet Czech tax rules.
2. Foreign Per Diems 2026 (Zahraniční stravné)
Foreign per diems for 2026 are defined in Decree No. 489/2025 Sb. Each country has one full-day rate in a specific currency, and shorter days use statutory portions of that rate.
Examples of full-day foreign per diems
- Germany: 50 EUR
- Austria: 45 EUR
- Slovakia: 40 EUR
- Spain: 50 EUR
- Italy: 55 EUR
- United States: 70 USD
Portions based on hours abroad
- 1–12 hours: 1/3 of the full rate
- 12–18 hours: 2/3 of the full rate
- 18+ hours: 100% of the full rate
For example, if the full-day rate for Spain is 50 EUR and the employee spends 11 hours abroad, the starting point is 1/3 of 50 EUR, before any meal reductions and pocket money.
3. Meal Reductions (Domestic & Foreign)
When the employer provides free meals, per diems must be reduced. The idea is simple: you only reimburse meals the employee still has to pay from their own pocket.
Domestic travel — typical reductions
- 1 main meal: employee usually receives 70% of the domestic per diem.
- 2 main meals: typically 35% of the domestic per diem.
- 3 main meals: per diem is usually reduced to 0 CZK.
Foreign travel — reductions by portion
- For a 100% day, each free main meal often reduces the per diem by 25% of the full rate.
- For a 2/3 day, each main meal often reduces the per diem by 35% of the full rate.
- For a 1/3 day, each main meal often reduces the per diem by 70% of the full rate.
Czech rules do not distinguish breakfast, lunch and dinner in detail; they refer to the number of main meals provided. Your internal travel policy should explain how you classify meals in practice.
Download the 2026 Travel Expense Excel Template
No spam — just practical updates when Czech travel rules change.
4. Pocket Money (Kapesné)
On foreign trips, employers may grant additional tax-free pocket money to cover small, hard-to-document expenses. This is optional, but very common in international companies.
- Up to 40% of the foreign per diem can be paid tax-free.
- The percentage is applied to the full per diem before meal reductions.
- The amount is converted using the CNB exchange rate and paid out in CZK.
Example: full per diem for Italy is 55 EUR; pocket money set at 20% equals 11 EUR per day, converted to CZK and paid together with other travel reimbursements.
5. Mileage & Fuel Reimbursement
When employees use their own car, motorcycle or bicycle for business travel, you reimburse both a basic rate per kilometre and fuel costs.
Basic rates per kilometre (valid until the 2026 decree is published)
- Car: 5.90 CZK/km
- Motorcycle: 1.60 CZK/km
- Bicycle: 0.70 CZK/km
Fuel reimbursement options
- Use the official fuel price from the decree, or
- Reimburse based on the actual price documented by receipts (for example for petrol, diesel or electricity).
The CzechPayroll.com calculator lets you combine per diems, mileage and fuel in one calculation, so you see final CZK amounts for the whole trip.
6. Exchange Rate Rules
Foreign per diems and pocket money must be converted to CZK using the Czech National Bank (CNB) exchange rate. Employers can choose one of two approaches and apply it consistently:
- CNB rate valid on the first day of the business trip, or
- CNB rate valid on the day the travel advance was paid.
Commercial bank or card provider rates are not used for statutory Czech travel reimbursements.
Need Help with Czech Travel Expenses?
Use the online calculator for day-to-day trips and reach out if you want your Czech travel policy, templates and payroll setup to match the 2026 rules.
Save time, reduce manual errors and make sure your Czech travel expenses follow the 2026 rules for per diems, pocket money, mileage and fuel reimbursement.