In Czechia, employers can reimburse employees for using their personal vehicles during business journeys such as visiting clients or attending meetings at external locations.
To qualify for tax-free reimbursement, employers must follow the maximum mileage allowances set by the government.
Table of contents
Tax-free mileage rates in Czechia
| 2025 | 2024 | |
|---|---|---|
| Car | CZK 5,80 | CZK 5,60 |
| Motorcycle and moped | CZK 1,60 | CZK 1,50 |
Any amount paid above these limits is treated as taxable income.
Fuel reimbursement
Fuel costs can be reimbursed in one of two ways:
- Actual cost incurred – supported by receipts
- Flat rate reimbursement – based on government-defined average prices:
Fuel costs are often reimbursed separately, either according to the actual cost incurred (proven by the receipt) or according to the average price determined in the Decree:
| Fuel Type | Rate |
|---|---|
| 95 octane automobile gasoline | CZK 35.80/litre |
| 98 ctane automobile gasoline | CZK 40.50/litre |
| Diesel | CZK 34.70/litre |
| Electricity | CZK 7.70/kWh |
For official reference, see the Ministry of Labour and Social Affairs Decree.