Travel allowances - meal contributions

Domestic meal allowances, compensation for car 

The domestic meal allowance rate, rate of basic compensation for 1 km of travel and the prices of fuel pursuant to Section 158 (3) of the Labour Code are specified for the year 2023 by MLSA Decree No. 467/2022 Coll. The MLSA sets these rates on the basis of an enabling provision (Section 189 of the Labour Code). 

Domestic meal allowance for the year 2023:

-          5 to 12 hours … CZK 129 to 153

-          12 to 18 hours … CZK 196 to 236

-          more than 18 hours … CZK 307 to 367 

The amount of the meal allowance in 2023 also influences the employees’ meals - the maximum amount of the monetary meal contribution (monetary contribution for meals) that is tax deductible for employees amounts to CZK 107.10. 

Basic compensation for 1 km of travel 

The basic compensation rate for 1 km of travel for a personal vehicle in 2023 amounts to CZK 5.20 per km. 

Prices of fuel for 2023 pursuant to the third clause of Section 158 (3) of the Labour Code:

-          95 octane petrol … CZK 41.20 per l

-          98 octane petrol … CZK 45.20 per l

-          diesel fuel … CZK 44.10 per l

-          1 kilowatt hour of electricity … CZK 6.00 

Foreign meal allowance

Each year, the MLSA sets the basic rate for the foreign meal allowance in a foreign currency, which in 2023 amounts to: 

• 35€ for Slovakia
• 40€ for Hungary, Romania
• 45€ for Germany, Poland, Austria
• 50€ for France, Italy 

A complete overview of the foreign meal allowance for 2023 is given in the appendix to Decree No. 401/2022 Coll. from 1 December 2022.