A draft decree on the change of travel expense reimbursements rates for 2025 submitted by the Ministry of Labour and Social Affairs is now in the legislative process. Below we have prepared an overview of the proposed rates for 2025, including comparison with rates in the previous year. The final rates are expected to be announced in the second half of December.

Increase in domestic meal allowance rates for 2024

• 5 to 12 hours – CZK 148 to 176 (in 2024 meal allowance reached CZK 140 to 166)
• 12 to 18 hours – CZK 224 to 270 (in 2024 meal allowance reached CZK 212 to 256)
• More than 18 hours – CZK 351 to 420 (in 2024 meal allowance reached CZK 333 to 398)

The upper limit of the meal allowance for 5 to 12 hours of work is CZK 176 for 2025, which corresponds to the maximum amount of the employer’s contribution to the employee’s meals that is exempt from tax – in 2025, this limit will probably be set at CZK 123.20 per shift (in 2024, the amount of the tax-exempt contribution was set at CZK 116.20).

Basic reimbursements per 1km of travel

In 2025, the rate of basic compensation for 1 km of car travel will probably reach CZK 5.80/km (for 2024 the rate was CZK 5.60/km).

Fuel prices according to article 158 paragraph 3 of the Labour Code:

• petrol 95 – CZK 35.60/l for the year 2024 (the price reached CZK 38.20/l in 2024)
• petrol 98 – CZK 40.30/l for the year 2024 (the price reached CZK 42.60/l in 2024)
• diesel – CZK 34.30/l for the year 2024 (the price reached CZK 38.70/l in 2024)
• Electricity – CZK 7.70/kWh for 2024 (the rate remained the same as in the previous year).

The final rates are expected to be announced in the second half of December.

Increase in foreign meal allowance rates for 2025

Despite the fact that the domestic meal allowance has not yet been announced, the foreign meal allowance rates were published in Decree No. 373/2024 Coll. on 10 December 2024. The increase in foreign travel reimbursement rates in 2025 is:

EUR 55 for Italy (in 2024 the meal allowance will be EUR 50)

EUR 50 for Croatia (in 2024 the boarding fee was EUR 45)

EUR 50 for Poland (in 2024 the meal allowance was EUR 45)

EUR 50 for Hungary (in 2024 the meal allowance was EUR 45)

EUR 65 for Denmark (in 2024, the meal allowance will be EUR 60)