Per Diem Rates in Czech Republic: A Guide for Business Travel (2024)

19 Sept 2024 · 5
When employees travel for work, there are so many ways to compensate them — with a travel reimbursement, a corporate credit card, and more. One of the easiest solutions is to use per diem rates. 
Per diem rates offer a flat rate travel allowance that make it easier for your team to reimburse business travel expenses — without all the paperwork. Here’s a quick primer on how it works for employees in the Czech Republic.

What are per diem rates?

“Per diem” means “per day,” so per diem rates are a fixed daily allowance set for business travel. These fixed allowances cover costs incurred during a business trip, such as lodging, meals, and local transportation. Since these rates are fixed, it makes it much easier to budget. 
Want to make more effective business travel budgets for your team? Read our full guide to creating a budget for business travel.
In many cases, there’s a base per diem rate set by the government or Department of Labour laws. In other cases, employers may choose their own per diem allowances, based on employee travel. 
Where there are per diem rates set by law, employers may choose to reimburse more than the fixed rates, but not less. 

How are per diem rates calculated in the Czech Republic?

Per diem rates in the Czech Republic are set by the Ministry of Labour and Social Affairs of the Czech Republic in the Czech Labour Code. These allowances are meant to cover meals and incidental expenses.
Per diem rates are calculated based on: 
  • 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

Per diem rates in the Czech Republic cover a meal allowance. Separate reimbursements should be made for: 
  • 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?

Basic rates for per diem in the Czech Republic are calculated as follows:
Per diem rates for the non-business sector:
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)
If the trip lasts longer than 24 hours, then the employee should receive between CZK 333 - 398 for each 24 hour period. 
Per diem rates for the business sector:
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)
If the employer chooses to reimburse at a higher rate, then the reimbursement over the tax-exempt amount is considered taxable income for the employee. 
If the employee is provided with free food during their business trip, then the per diem rates are reduced accordingly: 
  • 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 multiple free meals during their business trip, the per diem may be eliminated completely. 
  • 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. 
The Czech Republic also sets fixed compensation rates for employees who use personal motor vehicles for business travel. 
Employees are to be reimbursed CZK 5.60 per km driven for work, along with the following average price for fuel: 
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

For international business travel, Czech employees should be provided with a per diem meal allowance, as determined by the duration and destination of the trip. 
The following table provides per diem foreign meal allowance amounts by country: 
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
For the full list of meal allowances per foreign country, see Act No. 222/2016 Coll. from the Czech Labor Code. 
Employees are granted the full amount of the meal allowances above if they spend more than 18 hours in that country in a calendar day.
The following adjustments may be made to the basic compensation as applicable: 
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?

No matter how you choose to reimburse your employees, a good finance software makes it easier. Check out the best software for CFOs to simplify your processes.

Managing business travel expenses easily

Whether your employees travel for business regularly or just once in a while, having an all-in-one travel management and booking platform like TravelPerk makes it much easier to manage. 
Not only can you manage booking travel for employees, but you can keep all expenses-related information in one place with our third-party integrations. Connect TravelPerk to your expense management software and keep all your receipts, lodging invoices, transportation costs, and other expenses connected with your travel bookings and plans.
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