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Czechia Per diem

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Please be aware that this resource is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.

Table of contents
  1. Domestic business trips
  2. International business trips

In the Czechia, employees sent on business trips are entitled to per diem (daily allowances) to compensate for meal expenses while away from their usual workplace. These allowances are regulated by government decrees and are considered non-taxable income, provided they remain within the defined limits and meet eligibility conditions.

Employees qualify for per diem if they:

  • Are traveling for work outside their regular workplace;
  • Are on a business trip exceeding five hours in a single calendar day

Entitlement is based on the total time spent traveling on a given calendar day, starting at midnight.

Table of contents
  1. Domestic business trips
  2. International business trips

Domestic business trips

Domestic per diem rates vary depending on the duration of the business trip:

Time spent Tax-free range (2025) Tax-free range (2024)
5 to 12 hours CZK 148 – 177 CZK 140 – 166
Over 12 up to 18 hours CZK 225 – 271 CZK 212 – 256
Over 18 hours CZK 353 – 422 CZK 333 – 398

 

Public sector employers must adhere to these ranges.

Private sector employers must pay at least the lower limit of the range. Payments exceeding the upper limit are considered taxable income.

Deductions

If meals are provided free of charge (e.g. breakfast included in hotel bill), the per diem must be reduced. The maximum deduction per meal is based on the total hours traveled:

Time spent Deduction per meal
5–12 hours 70%
Over 12–18 hours 35%
Over 18 hours 25%

International business trips

Foreign per diem rates vary by destination and are set annually by the Ministry of Finance. The per diem is based on the total time spent abroad during a calendar day:

Time spent Rate
1–12 hours 1/3
12–18 hours 2/3
18 hours Full rate

 

Full country-specific rates for 2025 are available at the end of the article.

Deductions

Free meals result in a deduction from the foreign per diem:

Time spent Deduction per meal
1–12 hours 70%
12–18 hours 35%
18 hours 25%

 

International business trips: per diem rates 2025 (source)

Country Currency code Currency Basic rates of foreign meal allowance
Afghanistan EUR euro 45
Albania EUR euro 40
Algeria EUR euro 50
Andorra EUR euro 50
Angola EUR euro 60
Argentina USD US dollar 55
Armenia EUR euro 50
Australia and Oceania – island states 1) USD US dollar 70
Azerbaijan EUR euro 40

 

Country Currency code Currency Basic rates of foreign meal allowance
Bahamas USD US dollar 60
Bahrain EUR euro 45
Bangladesh USD US dollar 50
Belgium EUR euro 50
Belize USD US dollar 50
Benin EUR euro 45
Bermuda USD US dollar 50
Belarus EUR euro 45
Bhutan USD US dollar 50
Bolivia USD US dollar 50
Bosnia and Herzegovina EUR euro 40
Botswana EUR euro 50
Brazil USD US dollar 60
Brunei USD US dollar 40
Bulgaria EUR euro 40
Burkina Faso EUR euro 40
Burundi USD US dollar 55

 

Country Currency code Currency Basic rates of foreign meal allowance
Chad EUR euro 50
Montenegro EUR euro 45
China EUR euro 50

 

Country Currency code Currency Basic rates of foreign meal allowance
Denmark EUR euro 65
Djibouti USD US dollar 65

 

Country Currency code Currency Basic rates of foreign meal allowance
Egypt EUR euro 50
Ecuador USD US dollar 50
Eritrea USD US dollar 50
Estonia EUR euro 45
Ethiopia EUR euro 50

 

Country Currency code Currency Basic rates of foreign meal allowance
Philippines EUR euro 40
Finland EUR euro 65
France EUR euro 50
French overseas territories2) EUR euro 50

 

Country Currency code Currency Basic rates of foreign meal allowance
Gabon EUR euro 50
Gambia EUR euro 45
Ghana EUR euro 55
Gibraltar EUR euro 40
Georgia EUR euro 45
Guatemala USD US dollar 45
Guinea EUR euro 50
Guinea-Bissau EUR euro 45
Guyana USD US dollar 50

 

Country Currency code Currency Basic rates of foreign meal allowance
Honduras USD US dollar 45
Hong Kong EUR euro 50

 

Country Currency code Currency Basic rates of foreign meal allowance
Chile USD US dollar 55
Croatia EUR euro 50

 

Country Currency code Currency Basic rates of foreign meal allowance
India EUR euro 45
Indonesia EUR euro 40
Iraq EUR euro 55
Iran EUR euro 40
Ireland EUR euro 55
Iceland EUR euro 65
Italy EUR euro 55
Israel USD US dollar 60

 

Country Currency code Currency Basic rates of foreign meal allowance
Japan USD US dollar 65
Yemen EUR euro 35
South Africa EUR euro 50
South Sudan USD US dollar 55
Jordan EUR euro 50

 

Country Currency code Currency Basic rates of foreign meal allowance
Cambodia USD US dollar 45
Cameroon EUR euro 50
Canada USD US dollar 50
Cape Verde EUR euro 40
Caribbean – island states 3) USD US dollar 60
Catarrh USD US dollar 50
Kazakhstan EUR euro 45
Kenya EUR euro 45
Colombia USD US dollar 45
Chambers USD US dollar 55
Republic of the Congo USD US dollar 60
Democratic Republic of the Congo USD US dollar 65
Democratic People’s Republic of Korea EUR euro 45
Republic of Korea EUR euro 60
Kosovo EUR euro 45
Costa Rica USD US dollar 50
Cuba EUR euro 60
Kuwait EUR euro 40
Cyprus EUR euro 45
Kyrgyzstan EUR euro 40

 

Country Currency code Currency Basic rates of foreign meal allowance
Laos USD US dollar 45
Lesotho EUR euro 45
Lebanon USD US dollar 60
Liberia EUR euro 45
Libya EUR euro 50
Liechtenstein CHF Swiss franc 75
Lithuania EUR euro 40
Latvia EUR euro 45
Luxembourg EUR euro 55

 

Country Currency code Currency Basic rates of foreign meal allowance
Macau EUR euro 45
Madagascar EUR euro 45
Hungary EUR euro 50
Malaysia USD US dollar 45
Malawi USD US dollar 45
Maldives USD US dollar 55
Mali EUR euro 50
Malta EUR euro 50
Morocco EUR euro 50
Mauritania EUR euro 45
Mauritius EUR euro 55
Mexico USD US dollar 50
Moldova EUR euro 45
Monaco EUR euro 45
Mongolia EUR euro 40
Mozambique EUR euro 55
Myanmar USD US dollar 55

 

Country Currency code Currency Basic rates of foreign meal allowance
Namibia EUR euro 50
Germany EUR euro 45
Nepal USD US dollar 50
Niger EUR euro 50
Nigeria EUR euro 50
Nicaragua USD US dollar 45
Netherlands EUR euro 50
Norway EUR euro 65
New Zealand USD US dollar 65

 

Country Currency code Currency Basic rates of foreign meal allowance
Oman EUR euro 50

 

Country Currency code Currency Basic rates of foreign meal allowance
Pakistan EUR euro 50
Panama USD US dollar 50
Paraguay USD US dollar 50
Peru USD US dollar 52
Ivory Coast EUR euro 40
Poland EUR euro 50
Portugal EUR euro 45

 

Country Currency code Currency Basic rates of foreign meal allowance
Austria EUR euro 45
Equatorial Guinea EUR euro 50
Romania EUR euro 45
Russia EUR euro 45
Rwanda USD US dollar 55

 

Country Currency code Currency Basic rates of foreign meal allowance
Greece EUR euro 40

 

Country Currency code Currency Basic rates of foreign meal allowance
El Salvador USD US dollar 45
San Marino EUR euro 55
Saudi Arabia EUR euro 50
Senegal EUR euro 55
North Macedonia EUR euro 40
Seychelles EUR euro 55
Sierra Leone EUR euro 40
Singapore USD US dollar 65
United Arab Emirates USD US dollar 55
Slovakia EUR euro 35
Slovenia EUR euro 40
Somalia USD US dollar 55
U.S.A. USD US dollar 65
Serbia EUR euro 40
Sri Lanka USD US dollar 50
Central African Republic USD US dollar 50
Sudan USD US dollar 55
Suriname USD US dollar 50
Sao Tome and Principe EUR euro 40
Swaziland EUR euro 50
Syria EUR euro 60

 

Country Currency code Currency Basic rates of foreign meal allowance
Spain EUR euro 50
Sweden EUR euro 65
Switzerland CHF Swiss franc 75

 

Country Currency code Currency Basic rates of foreign meal allowance
Tajikistan EUR euro 40
Tanzania USD US dollar 55
Thailand EUR euro 40
Taiwan EUR euro 45
Togo EUR euro 40
Tunisia EUR euro 50
Turkey EUR euro 45
Turkmenistan EUR euro 45

 

Country Currency code Currency Basic rates of foreign meal allowance
Uganda USD US dollar 55
Ukraine EUR euro 45
Uruguay USD US dollar 60
Uzbekistan EUR euro 40

 

Country Currency code Currency Basic rates of foreign meal allowance
Vatican EUR euro 55
Great Britain GBP English pound 45
Venezuela USD US dollar 65
Vietnam EUR euro 40

 

Country Currency code Currency Basic rates of foreign meal allowance
Zambia USD US dollar 55
Zimbabwe USD US dollar 50

 

Country Currency code Currency Basic rates of foreign meal allowance
Other countries not listed in the Annex EUR euro 35

 

1) American Samoa, Cook Islands, Fiji, Guam, Kiribati, Cocos Islands, Marshall Islands, Midway Islands, Micronesia, Nauru, Niue, Norfolk Island, Palau, Papua New Guinea, Pitcairn Island, Solomon Islands, Commonwealth of the Northern Mariana Islands, Tokelau, Tonga, Tuvalu, Vanuatu, Easter Island, East Timor, Wake Island, Western Samoa.

2)  French Guiana, French Polynesia, Guadeloupe, Martinique, Mayotte, New Caledonia, Réunion, Saint Pierre and Miquelon, Saint Barthélemy, Saint Martin, Wallis and Futuna.

3) Anguilla, Antigua and Barbuda, Aruba, Barbados, Curaçao, Dominica, Dominican Republic, Grenada, Haiti, Jamaica, Cayman Islands, Montserrat, British Virgin Islands, Puerto Rico, Saint Lucia, Saint Kitts and Nevis, Saint Vincent and the Grenadines, Trinidad and Tobago.

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