With effect from 1 January 2024, Decree No. 398/2023 Coll. provides for changes to the travel allowance rates for 2024. The Ministry of Finance of the Czech Republic has also issued a new Decree No.341/2023 Coll., which changes the foreign meal allowance rate for some countries for 2024. Below we have prepared a summary of the current rates for 2024, including a comparison with the previous year’s rates.

Increase in domestic meal allowance rates for 2024

• 5 to 12 hours – CZK 140 to 166 (in 2023 meal allowance reached CZK 129 to 153)
• 12 to 18 hours – CZK 212 to 256 (in 2023 meal allowance reached CZK 196 to 236)
• More than 18 hours – CZK 333 to 398 (in 2023 meal allowance reached CZK 307 to 367)

Basic compensation per 1km of travel and fuel prices

In 2024, the rate of basic compensation for 1 km of driving is CZK 5.60/km (for 2023, the rate was CZK 5.20/km) and fuel prices according to Section 158(3) of the Labour Code:

• petrol 95 – CZK 38.20/l for the year 2024 (CZK 41.20/l in 2023)
• petrol 98 – CZK 42.60/l for the year 2024 (CZK 45.20/l in 2023)
• diesel – CZK 38.70/l for 2024 (from 1 July to 31 December 2023 the price was CZK 34.40/l)
• Electricity – CZK 7.70/kWh for the year 2024 (from 1 April to 31 December 2023, the price reached CZK 8.20/kWh)

Foreign meal allowance

There has also been an increase in some foreign travel reimbursement rates from 1 January 2024, for example:

• EUR 70 for Liechtenstein (in 2023 meal allowance reached EUR 65 here)
• EUR 45 for Latvia (in 2023 meal allowance reached EUR 40 here)
• EUR 65 for Norway (in 2023 meal allowance reached EUR 60 here)
• EUR 50 for Spain (in 2023 meal allowance reached EUR 45 here)
• EUR 65 for Sweden (in 2023 meal allowance reached EUR 60 here)