On December 28, 2018 a regulation was issued regarding a change of the base rate of travel reimbursement including use of motor vehicles and meal allowance, and regarding the assessment of a standard average price of fuel for the purposes of travel expense assessment. This regulation came into force January 1, 2019.

Employees in the private sector now have the right to at least the following meal allowances for every working day of their business trip:

• 82 CZK for trips lasting 5 to 12 hours,
• 124 CZK for trips lasting 12 to 18 hours,
• 195 CZK for trips lasting longer than 18 hours.

There are new limits set for the public sector as well having impact on taxation of a possible above limit allowance granted to an employee from the private sector:

• 82–97 CZK for business trips lasting 5 to 12 hours,
• 124–150 CZK for business trips lasting more than 12 hours but not more than 18 hours,
• 195–233 CZK for business trips lasting more than 18 hours.

The standard average price for 1 litre of fuel is:

• 33,10 CZK for 95 octane petrol,
• 37,10 CZK for 98 octane petrol,
• 33,60 CZK for diesel fuel.

The base travel expense reimbursement rate for 1 km is at least:

• 1,10 CZK for single track vehicles and three wheel vehicles,
• 4,10 CZK for private motor vehicles.