Czechia Per diem

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.

Domestic business trips

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

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:

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:

Full country-specific rates for 2026 are available at the end of the article.

Deductions

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

International business trips: per diem rates 2026 (source)

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, 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, Turks and Caicos.