On 18 December 2025, Decree No. 573/2025 Coll. on changing the rates of domestic travel cost reimbursements for 2026 was published in the Collection of Laws. Below we have prepared an overview of the rates for the year 2026, including a comparison with the rates for the previous year.
The upper limit of the meal allowance for 5 to 12 hours of work is CZK 185 for 2026, which corresponds to the maximum amount of the employer’s contribution to the employee’s meals that is exempt from tax up to 70% of the upper limit of the meal allowance – in 2026 this limit is set at CZK 129.50 per shift (in 2025 the amount of the tax-exempt contribution was set at CZK 123.90).
In 2026, the rate of basic reimbursement for 1 km of car travel is CZK 5.90/km (for 2025 the rate was CZK 5.80/km).
The average fuel price according to Section 158(3), third sentence, of the Labour Code:
The rate of flat-rate reimbursement for telework has been set at CZK 4.70 per hour for 2026 (a reduction by CZK 0.10 compared to the previous year).
The rates of foreign meal allowances were published in Decree No. 489/2025 Coll. on 20 November 2025. With effect from 1 January 2026, foreign travel reimbursement rates will increase for the following countries, for example:
EUR 50 for Germany (in 2025 the meal allowance was EUR 45)
EUR 40 for Slovakia (in 2025 the meal allowance was EUR 35)
USD 70 for the US (in 2025, the meal allowance was USD 65)
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