What are per diem rates?
How are per diem rates calculated in the Czech Republic?
- if the trip is in the business sector or the non-business sector
- the duration of the trip
What’s covered by per diem rates in Czech Republic
- transportation (based on documented expenses)
- accommodation (based on documented expenses)
- driving a personal vehicle for business (based on fixed rates)
What are per diem rates in the Czech Republic?
Duration of trip
Minimum amount (CZK)
Maximum tax-exempt amount (CZK)
between 5-12 hours
140 (€5,54)
166 (€6,57)
between 12-18 hours
212 (€8,40)
256 (€10,14)
between 18 - 24 hours
333 (€13,19)
398 (€15,76)
Duration of trip
Minimum amount (CZK)
between 5-12 hours
140 (€5,54)
between 12-18 hours
212 (€8,40)
between 18 - 24 hours
333 (€13,19)
- 70% for business trips between 5-12 hours
- 35% for business trips of 12-18 hours
- 25% for business trips over 18 hours
- If the employee receives two free meals for trips up to 12 hours, no per diem is paid for that day.
- If the employee receives three free meals for trips between 12-18 hours, no per diem is paid for that day.
Fuel type
Price per litre (CZK)
Petrol 95
38,20 (€1,51)
Petrol 98
42,60 (€1,69)
Diesel
38,70 (€1,53)
Electricity — 1 kWh
7,70 (€0,30)
Per diem rates for international business travel
Country
Per diem meal allowance 2024
Armenia
EUR 45
Austria
EUR 45
Australia
USD 65
Belgium
EUR 50
Canada
EUR 50
China
EUR 45
Croatia
EUR 45
Cyprus
EUR 45
Denmark
EUR 60
Egypt
EUR 50
Estonia
EUR 45
Finland
EUR 55
France
EUR 50
Ghana
EUR 55
Georgia
EUR 45
Germany
EUR 45
Hong Kong
EUR 50
Hungary
EUR 45
Iceland
EUR 65
Ireland
EUR 50
Italy
EUR 50
Latvia
EUR 45
Luxembourg
EUR 55
Montenegro
EUR 40
Netherlands
EUR 50
Norway
EUR 65
Peru
EUR 52
Poland
EUR 45
Romania
EUR 40
Slovakia
EUR 35
South Africa
EUR 40
Spain
EUR 50
Sweden
EUR 65
Switzerland
CHF 75
Situation
Adjustment
If the employee spends between 12-18 hours outside of the Czech Republic…
provide ⅔ of the meal allowance.
If the employee spends between 1-12 hours outside of the Czech Republic...
provide ⅓ of the meal allowance.
If the employee spends 18+ hours outside of the Czech Republic AND free meals are provided…
provide 25% of the per diem rate.
If the employee spends 12-18 hours outside of the Czech Republic AND free meals are provided…
provide 35% of the per diem (already reduced to ⅔ of the daily rate)
If the employee spends 1-12 hours outside of the Czech Republic AND free meals are provided…
provide 70% of the per diem (already reduced to ⅓ of the daily rate)
FAQs on Czech Republic Per Diem Rates
Are per diem payments taxed in the Czech Republic?
How are per diem rates paid in the Czech Republic?