Travel allowances – meals

Domestic meals allowances, compensation for car

The rates of the domestic meal allowance, the rates of basic compensation per 1 km of travel and the price of fuel pursuant to Section 158(3) of the Labour Code are set for 2025 by Decree No.475/2024 Coll. of the Ministry of Labour and Social Affairs.

Domestic meal allowance for the year 2025:

• 5 to 12 hours – CZK 148 to 177  
• 12 to 18 hours – CZK 225 to 271
• more than 18 hours – CZK 353 to 422  

The amount of the meal allowance in 2025 also affects the meals of employees – the maximum amount of the monetary meal contribution (monetary contribution for meals) that is tax deductible for employees amounts to CZK 123.90 per shift (70% of the upper limit of the meal allowance for the time zone 5-12 hours).

Basic compensation for 1 km of travel

The basic compensation rate for 1 km of travel for a personal vehicle in 2025 amounts to CZK 5.80 per km.

Prices of fuel for 2025 pursuant to the third clause of Section 158(3) of the Labour Code:

• petrol 95 octane – CZK 35.80 per l
• petrol 98 octane – CZK 40.50 per l
• diesel fuel – CZK 34.70 per l
• 1 kilowatt hour of electricity – CZK 7.70

Foreign meal allowance

The MLSA sets the basic rate for the foreign meal allowance in a foreign currency, which in 2025 amounts to:

• € 35 for Slovakia
• € 40 for Bulgaria
• € 45 for Germany, Austria,
• € 50 for France, Hungary, Poland
• € 55 for Italy

A complete overview of the foreign meal allowance for 2025 is provided in the appendix to Decree No. 373/2024 Coll. of 4 December 2024.

Author: Martina Farářová, HR & Payroll Services, Manager