How much is the basic compensation for 1 km of travel in the Czech Republic for 2024?

In 2024, the basic compensation rate for travelling 1 kilometre in the Czech Republic is 5.60 CZK ((€0.22) per kilometre for cars and 1.50 CZK (€0.06) per kilometre for motorcycles.

How does the Czech Republic’s mileage reimbursement compare to other European countries?

The Czech Republic's mileage reimbursement rate is in the mid-range when compared to other European countries. It's similar to the Netherlands (€0.23 per kilometre), lower than countries like Belgium (€0.4269 per kilometre) and the UK (£0.45 per mile or approximately €0.52/km).But higher than some others like Spain (€0.19 per kilometre) and Hungary (€0.38 per kilometre).

How to file a mileage allowance claim in the Czech Republic?

In the Czech Republic, filing a mileage allowance claim is typically handled internally by each company. Employees are usually required to submit their travel records and relevant receipts, which could include fuel and maintenance costs, to their employer. This approach is similar in other European countries including Croatia, Finland, France, Poland, Austria and Germany.

How does the travel allowance change if an employee receives free meals during a trip?

When an employee receives free meals during a business trip in the Czech Republic, the travel allowance is reduced based on the duration of the trip:For a business trip of 5 to 12 hours: the allowance is reduced by 70%For a business trip of 12 to 18 hours: the allowance is reduced by 35%For business trips of more than 18 hours: the reduction is 25%

Czech Republic mileage allowance guide for 2024: rates and rules

Are your employees driving in the Czech Republic for work? Let's make sure your business mileage reimbursement is exactly right. If the numbers are off, you could end up with tax problems.

What’s more, underpaying employees can seriously hurt morale. On the flip side, over-reimbursing can lead to unnecessary expenses and more paperwork, causing headaches for your accounting team and your end-of-year numbers.

In this guide, we break down everything you need to know about the current mileage rates in the Czech Republic, plus we share common pitfalls and tips to simplify your commuting allowance reimbursement process.

How does mileage allowance work in the Czech Republic?

Mileage allowance in the Czech Republic compensates employees for using personal vehicles on business trips. According to the Czech Labor Code, a "business trip" is defined as a period during which an employer requires an employee to work away from their regular workplace.

During such trips, employers must cover:

transport expenses based on actual documented amounts

accommodation and incidental expenses based on actual documented costs

meal allowances based on the number of hours spent on a business trip, as mandated by law (more on this later)

As of 1 January 2024, the rate of basic compensation only applies to private cars, two-wheeled vehicles and motor vehicles. The mileage allowance in the Czech Republic is CZK 5.60 (€0.22) per kilometre. This car reimbursement mileage rate only applies to private vehicles.

Want to write a fair and transparent car allowance policy with confidence? Check out our guide to car allowance policy to achieve exactly that.

What are the mileage allowance rates in the Czech Republic for 2024?

Private cars (rate per kilometre in 2024)

As of 1 January 2024, the rate of basic compensation is CZK 5.60 (€0.22) per kilometre—previously CZK 5.20 (€0.21) per kilometre. It’s important to note that this car reimbursement does not apply to company cars.

Here’s a quick calculation based on the distance travelled:

Distance in kilometre

Mileage reimbursement (CZK 5.60 per kilometre)

Mileage reimbursement (0.22 EUR per kilometre)

100

CZK 560

€22

150

CZK 840

€34

300

CZK 1680

€68

Source

Two-wheeled vehicles (rate per kilometre in 2024)

As of 1 January 2024, the mileage rate of two-wheeled vehicles for business trips is CZK 1.50 (€0.06) per km.

Here’s a quick calculation based on the distance travelled:

Distance in kilometre

Mileage reimbursement (CZK 1.50 per kilometre)

Mileage reimbursement (0.06 EUR per kilometre)

100

CZK 150

€6

150

CZK 225

€9

300

CZK 450

€18

Source

The commuting allowance can also include a fuel reimbursement for business travel. This basic rate can be based on the actual price paid or according to the average price determined by a Decree issued by the Ministry of Labor and Social Affairs.

Here are the average prices of fuel for road motor vehicles set by the decree for 2024:

Fuel type

Average price for 2024 (in CZK)

Average price for 2024 (in EUR)

Automotive gasoline 95 Octane

CZK 38.20

€1.53

Automotive gasoline 98 Octane

CZK 42.60

€1.71

Diesel

CZK 38.70

€1.55

Electricity (kilowatt hour of electricity)

CZK 7.70

€0.31

Source

Tired of employee questions and delays around mileage reimbursement?

Read our guide for a step-by-step approach to writing a clear mileage reimbursement policy.

What is not included in the mileage allowance in the Czech Republic?

The Czech Republic's mileage allowance simplifies business travel expense reimbursements. However, it's important to understand what falls outside of this coverage.

Here's a breakdown of expenses not included in the standard mileage rate:

Parking fees and tolls: while the mileage allowance covers the general wear and tear on vehicles, it doesn't include specific expenses like parking fees or tolls. These should be documented and reimbursed separately.

Fines and tickets: traffic violations or parking tickets incurred during business travel are the employee's responsibility

Travel allowance: referring to meal expenses incurred during business trips. The Czech government sets minimum daily meal allowances based on trip duration. These allowances are separate from mileage reimbursements (we cover these in detail below)

Domestic meal allowances:

Effective from 1 January 2024, Decree No. 398/2023 Coll. introduces adjustments to the travel allowance rates for 2024. The new decree specifies both lower and upper limits for travel allowances based on the duration of the business trip:

Duration of Trip

Allowance range

5 to 12 hours

CZK 140 - 166 (€6 - €7)

12 to 18 hours

CZK 212 - 256 (€9 - €10)

More than 18 hours

CZK 333 - 398 (€13 - €16)

Source

Note: The amounts listed are the minimum and tax-free that an employer must reimburse. If an employer pays more than these amounts, the extra money will be considered as taxable income. This means it will be included in your income tax and counts for social security and health insurance too.

Plus, if an employee receives free meals during a business trip, the per diem allowance is adjusted as follows:

Duration of trip

Reduction percentage

5 to 12 hours

70%

12 to 18 hours

35%

More than 18 hours

25%

Source

Foreign meal allowance:

From 1 January 2024, the Czech government has set the following foreign travel reimbursement rates:

Country

Reimbursement Rate (EUR)

Liechtenstein

€70

Latvia

€45

Norway

€65

Spain

€50

Sweden

€65

Source

When reimbursing employees, be sure to conduct audits to ensure claims align with your company’s policy and the guidelines outlined by the Ministry of Labor and Social Affairs of the Czech Republic. This will help maintain compliance, avoid tax issues and ensure fair compensation for your employees.

Want to save more on your next Czech business trip? Explore our guide to the best online travel agencies in the Czech Republic.

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Frequently asked questions about mileage allowance in the Czech Republic

How much is the basic compensation for 1 km of travel in the Czech Republic for 2024?
How does the Czech Republic’s mileage reimbursement compare to other European countries?
How to file a mileage allowance claim in the Czech Republic?
How does the travel allowance change if an employee receives free meals during a trip?

Business mileage reimbursement in Czech Republic: everything you wanted to know (2024)

How does mileage allowance work in the Czech Republic?

What are the mileage allowance rates in the Czech Republic for 2024?

Private cars (rate per kilometre in 2024)

Two-wheeled vehicles (rate per kilometre in 2024)

What is not included in the mileage allowance in the Czech Republic?

Domestic meal allowances:

Foreign meal allowance:

Business travel management made easy with TravelPerk

See how to save your company time and money on business travel management.

Frequently asked questions about mileage allowance in the Czech Republic

How much is the basic compensation for 1 km of travel in the Czech Republic for 2024?

How does the Czech Republic’s mileage reimbursement compare to other European countries?

How to file a mileage allowance claim in the Czech Republic?

How does the travel allowance change if an employee receives free meals during a trip?

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