What changes in travel allowances, meals, and home office in 2026

Domestic meal allowances in 2026

The following table shows the amount of meal allowance provided by the employer for each business travel day, depending on the duration of the trip.

Tax exemption for meal contributions

If an employer provides meals to employees in either cash or non-cash form, this constitutes a “meal contribution”. This contribution may be exempt from employment income tax for the employee only if the following conditions are met:

• At least 3 hours of the shift must be worked and no entitlement to a meal allowance for a business trip may arise during the shift (day).
• The exemption limit amounts to 70% of the upper limit of the meal allowance for a business trip lasting 5 to 12 hours, as set for employees paid by salary in the public sector (§ 109(3) of the Labour Code).
• In 2026, this equals CZK 129.50 (70% of CZK 185). For employees working longer shifts (more than 11 hours including a meal and rest break), an additional exempt contribution up to the same limit may be provided.

Reduced meal allowance when meals are provided during a business trip

No changes apply to the reduction of meal allowances. If a free meal is provided to the employee during a business trip, the meal allowance is reduced for each free meal as follows:

• by 70% for trips lasting 5 to 12 hours,
• by 35% for trips lasting more than 12 hours and up to 18 hours,
• by 25% for trips lasting more than 18 hours.

Basic vehicle allowance in 2026

The Ministry of Labour and Social Affairs increases the basic allowance per kilometre driven pursuant to Section 157(4) of the Labour Code:

• at least CZK 1.60 for motorcycles and three-wheeled vehicles,
• at least CZK 5.90 for passenger motor vehicles.
  Employers in the private sector may set a higher allowance.

Average fuel prices for 2026

In accordance with Section 158 of the Labour Code, employees prove the price of fuel by a purchase receipt showing a connection to the business trip. If multiple receipts are available, the arithmetic average is used. Alternatively, average prices set by decree may be applied. This applies to both employees and self-employed persons.

Average prices per litre for 2026:

• CZK 34.70 for petrol 95 octane,
• CZK 39.00 for petrol 98 octane,
• CZK 34.10 for diesel fuel,
• CZK 7.20 per 1 kilowatt-hour of electricity.

Foreign travel allowances for 2026

In 2026, increases in foreign travel allowance rates apply only to the following countries:

Reimbursement of home office costs

Another change concerns the flat-rate reimbursement of costs related to remote work, which may currently be performed only on the basis of a written agreement.
For 2026, the flat-rate reimbursement is adjusted to CZK 4.70 for each commenced hour of remote work.