With effect from 12 March 2022, decree no.511/2021 Coll. increases the price of electricity for the purpose of calculating the compensation for fuel consumed and from 14 May 2022 it increases the price of petrol and diesel. The domestic meal allowance and the basic reimbursement rate per 1 km of travel were also affected by the rate increase. The rates of foreign meal allowances, which are governed by decree no.462/2021 Coll., have also undergone change.

Increase in domestic meal allowance rates for 2022

• 5 to 12 hours – CZK 99 to 118 (in 2021 it was CZK 91 to 108)
• 12 to 18 hours – CZK 151 to 182 (in 2021 it was CZK 138 to 167)
• more than 18 hours – CZK 237 to 283 (in 2021 it was CZK 217 to 259)

The maximum amount for a cash meal allowance flat rate that can be exempted from tax reaches CZK 82.60 in 2022; for the year 2021, the maximum amount for tax exemption could reach a maximum of CZK 75.60.  

Basic compensation per 1 km of travel

In 2022, the rate of basic compensation for 1 km of driving reaches CZK 4.70 per km (in 2021 the rate was CZK 4.40 per km).

Fuel prices according to article 158 paragraph 3 of the Labour Code:

• petrol 95 – CZK 44.50/l from 14 May 2022 (from 1 January to 13 May 2022, the price of fuel was CZK 37.10/l)
• petrol 98 – CZK 40.50/l for the year 2022 (CZK 31.50/l in 2021)
• diesel fuel – CZK 47.10/l from 14 May 2022 (from 1 January to 13 May 2022, the price of diesel fuel was CZK 36.10/l)
• electricity – CZK 6.00/kWh from 12 March 2022 (from 1 January to 11 March 2022, the price of electricity was CZK 4.10/kWh)

Foreign meal allowance 

Foreign travel reimbursements for selected countries reach:

EUR 50 for Italy (remains the same as in 2021) 

EUR 50 for France (here a change occurs, in 2021 the meal allowance was EUR 45)

EUR 45 for Germany and Austria (remains the same as in 2021)

EUR 40 for Poland (remains the same as in 2021)

EUR 35 for Slovakia (remains the same as in 2021) 

Author: Roman Burnus, Marek Toráč