Travel Allowances and Meal Allowances for OSVČ 2026: Rates and Rules
Business trips are a routine part of running a trade for most self-employed individuals. Whether you're travelling to clients, trade fairs, training courses, or supplier meetings, every such trip comes at a cost. The good news is that travel allowances and meal allowances can be claimed as tax-deductible expenses, reducing your tax base. In 2026, Decree No. 573/2025 Coll. introduced new rates that reflect current price levels. In this article, we'll walk through all the key details — from domestic meal allowances and international rates to reimbursement for using your own vehicle.
What are travel allowances and why are OSVČ entitled to them?
Travel allowances are governed by the Labour Code (Act No. 262/2006 Coll.) primarily for employees. However, OSVČ can claim travel allowances as tax-deductible expenses under Section 24(2)(k) of Act No. 586/1992 Coll. on Income Tax. The conditions are:
- You keep tax records (not flat-rate expenses as a percentage of income).
- The trip is related to your business activity.
- You maintain adequate records of the trips taken.
If you use flat-rate expenses (e.g. 60% or 80% of income), travel allowances are already included in the flat rate and cannot be claimed separately.
Domestic Meal Allowances for OSVČ 2026: Current Rates
Domestic meal allowance rates for 2026 are set by Decree No. 573/2025 Coll. of the Ministry of Labour and Social Affairs. The amount depends on the length of the business trip within a given calendar day.
Meal Allowance Rates for the Private Sector
For private-sector employees (and therefore also for OSVČ as a tax-deductible expense), minimum rates apply:
📊Domestic Meal Allowances 2026 — Private Sector
Meal Allowance Rates for the Public Sector
For completeness, here are the public-sector rates, which operate within a range (minimum and maximum):
📊Domestic Meal Allowances 2026 — Public Sector
Which rates apply to OSVČ?
As an OSVČ, you can claim meal allowances up to the upper limit of the public-sector rate. This means you can include up to CZK 185 in tax-deductible expenses for a trip lasting 5 to 12 hours, up to CZK 284 for 12 to 18 hours, and up to CZK 442 for trips exceeding 18 hours. This rule follows from Section 24(2)(k) of the Income Tax Act.
How the Length of a Business Trip Is Calculated
The length of a business trip is measured from the moment of departure from your place of business (or your home, if that's where the trip starts) to the moment of return. Importantly, only the duration within a single calendar day counts.
Example: A one-day trip to a client
Situation: A graphic designer from Brno travels to Prague for a meeting.
- Departure from Brno: 7:00
- Meeting in Prague: 10:00–14:00
- Return to Brno: 17:30
Trip duration: 10 hours 30 minutes → falls into the 5 to 12 hours category
Meal allowance (maximum rate for OSVČ): CZK 185
The OSVČ records this amount in their tax records as a tax-deductible expense.
Example: A multi-day business trip
Situation: An IT consultant from Ostrava travels to Plzeň for a two-day workshop.
Day 1:
- Departure from Ostrava: 6:00
- Until midnight: 18 hours travelling → category over 18 hours → CZK 442
Day 2:
- From midnight until 15:00 (return): 15 hours → category 12 to 18 hours → CZK 284
Total meal allowance for the trip: 442 + 284 = CZK 726
Reduction of Meal Allowances
If you were provided with a meal during the business trip (for example, lunch at a conference or breakfast at a hotel), you must reduce the meal allowance proportionally:
📊Meal allowance reductions for provided meals
Example: Meal allowance reduction for a conference lunch
Situation: An OSVČ attends a full-day conference (trip duration 10 hours). Lunch is included with the conference.
- Meal allowance for 5–12 hours: CZK 185
- Reduction for 1 meal: 70% of CZK 185 = CZK 129.50
- Resulting meal allowance: 185 – 129.50 = CZK 55.50 (rounded up to the nearest whole crown: CZK 56)
If the conference lasted longer (12–18 hours) and both lunch and dinner were included, the reduction would be 2 × 35%.
International Meal Allowances 2026
Entirely different rates apply to business trips abroad, set by Decree No. 489/2025 Coll. of the Ministry of Finance. Each country is assigned a basic daily rate in the relevant currency.
Rates for the Most Common Destinations for OSVČ
📊International meal allowances 2026 — selected countries
How International Meal Allowances Are Calculated
International meal allowances vary based on the time spent abroad within a given calendar day:
📊International meal allowance amount by length of stay
Example: A one-day trip to Germany
Situation: An OSVČ from Liberec travels to Dresden for a meeting.
- Border crossing (entering Germany): 8:00
- Return to Czech Republic (crossing back): 18:30
Time spent abroad: 10 hours 30 minutes → category 1 to 12 hours Basic rate for Germany: 50 EUR International meal allowance: 1/3 of 50 = 16.67 EUR (rounded up to the nearest whole euro: 17 EUR)
Additionally, the OSVČ may claim a domestic meal allowance for the time spent on Czech territory (if the total duration of the trip within the country exceeds 5 hours).
Pocket money for international trips
An employer may provide an employee with pocket money of up to 40% of the international meal allowance. OSVČ cannot claim pocket money as a tax-deductible expense — it is a benefit exclusively for employees.
Reimbursement for Using Your Own Vehicle in 2026
If you use your own car for a business trip (not a vehicle included in your business assets), you are entitled to reimbursement for every kilometre driven. This reimbursement consists of two components.
Basic Reimbursement per Kilometre
📊Basic per-kilometre reimbursement 2026
Reimbursement for Fuel Consumed
The second component is reimbursement for fuel used. This can be calculated in two ways:
- Based on the actual fuel price — using a receipt from the petrol station.
- Based on the Ministry of Labour and Social Affairs decree — if you don't have a receipt, you use the average prices from Decree No. 573/2025 Coll.
📊Average fuel prices 2026 (decree)
How to Calculate the Total Per-Kilometre Reimbursement
The total reimbursement for each kilometre driven is calculated as follows:
Reimbursement = Basic rate + (Consumption × Fuel price ÷ 100)
You'll find the fuel consumption figure in the vehicle registration document — use the combined consumption average.
Example: Calculating travel reimbursement for a trip in your own car
Situation: An OSVČ drives their own car to a meeting. The total distance there and back is 180 km.
- Car: Škoda Octavia, unleaded petrol 95
- Fuel consumption from registration document: 6.2 l/100 km
- Fuel price per decree: CZK 34.70/l
Reimbursement per km:
- Basic rate: CZK 5.90
- Fuel reimbursement: (6.2 × 34.70) / 100 = CZK 2.15
- Total per km: 5.90 + 2.15 = CZK 8.05
Total reimbursement for the trip:
- 180 km × CZK 8.05 = CZK 1,449
Additionally, if the trip lasted more than 5 hours, the OSVČ can also add a meal allowance.
Example: Total cost of a one-day trip for an OSVČ
Situation: Trip from Brno to Prague and back (420 km in total), duration 11 hours.
- Car: Škoda Fabia, petrol 95, fuel consumption 5.8 l/100 km
- Fuel price: petrol station receipt showing CZK 35.20/l
Travel reimbursement:
- Basic rate: 420 × CZK 5.90 = CZK 2,478
- Fuel: 420 × (5.8 × 35.20 / 100) = 420 × 2.04 = CZK 857
- Total travel reimbursement: 2,478 + 857 = CZK 3,335
Meal allowance (5–12 hours, maximum rate for OSVČ): CZK 185
Total tax-deductible expense for the trip: 3,335 + 185 = CZK 3,520
Travel Allowances When Using a Vehicle in Business Assets
If you have a car registered as part of your business assets, the situation is different. You cannot claim the basic per-kilometre reimbursement or the fuel reimbursement, because the vehicle is part of your business and all related costs (depreciation, insurance, repairs, fuel) are claimed as regular operating expenses.
Vehicle in business assets vs. private vehicle
- Vehicle in business assets: You claim actual expenses (fuel, depreciation, repairs, insurance) or a flat-rate transport allowance of CZK 5,000/month. Per-kilometre reimbursement does not apply.
- Private vehicle: You claim per-kilometre reimbursement (basic rate + fuel) under the decree.
- In both cases, you can claim a meal allowance for business trips.
Keeping Records of Business Trips
To claim travel allowances and meal allowances as tax-deductible expenses, you must keep proper records. The tax authority may request proof of the legitimacy of claimed allowances during an audit.
📋What business trip records must contain
- Date and time of departure — the exact moment the trip began (hour and minute).
- Date and time of arrival — the exact moment the trip ended.
- Meeting location / destination — a specific address or the name of the company or client.
- Purpose of the trip — why you made the trip (client meeting, training, trade fair, etc.).
- Mode of transport — own car, train, bus, plane.
- Number of kilometres driven (for car trips) — ideally the odometer reading at the start and end.
- Vehicle details — licence plate number, fuel type, fuel consumption per registration document.
- Calculation of allowances — meal allowance, per-kilometre reimbursement, and any other expenses (accommodation, fares).
Form of records
The law does not prescribe a specific format for records — you can keep a spreadsheet in Excel, a paper travel order, or an electronic log. What matters is the content, not the format. Records must be verifiable and consistent.
Other Deductible Expenses on Business Trips
In addition to meal allowances and per-kilometre reimbursement, you can also claim other costs associated with a business trip as tax-deductible expenses:
Accommodation
Accommodation expenses are fully tax-deductible based on a receipt (hotel invoice, guesthouse, etc.). There is no statutory limit — but the expense must be reasonable given the circumstances and must be related to your business.
Public Transport Fares
If you travel by train, bus, or plane, the ticket or airfare is a tax-deductible expense. Keep your proof of payment.
Parking and Motorway Tolls
Parking fees and motorway vignettes (proportional to business use) are also deductible expenses. Keep your receipts and documentation.
Necessary Incidental Expenses
This includes items such as trade fair entry fees, conference fees, luggage storage charges, or phone calls related to the business trip.
Common Mistakes When Claiming Travel Allowances
Mistakes that can cost you a significant amount
- Claiming meal allowances while using flat-rate expenses — if you use percentage-based flat-rate expenses (60%, 80%), you cannot claim meal allowances or travel reimbursements.
- Missing records — without proper business trip records, the tax authority will disallow the allowances.
- Combining per-kilometre reimbursement with expenses for a vehicle in business assets — these cannot be combined.
- Failing to reduce meal allowances — if you were provided with a meal, you must reduce the allowance accordingly.
- Rounding in the wrong direction — meal allowances are rounded up to the nearest whole crown.
- Using incorrect vehicle fuel consumption — always use the figure from the vehicle registration document, not your own estimate.
Travel Allowances and VAT
If you are a VAT payer, a distinction needs to be made:
- Meal allowances — not subject to VAT; no input tax deduction applies.
- Fuel — if you fill up and hold a tax document, you can claim a VAT deduction. The deduction applies only to the portion of fuel corresponding to business trips.
- Accommodation, parking — you can claim a VAT deduction on these expenses based on a tax document.
Comparing the Options: Meal Allowances vs. Meal Vouchers vs. Flat-Rate Meal Contribution
OSVČ essentially have two routes for claiming meal costs as tax-deductible expenses:
📊Meal allowances vs. flat-rate meal contribution for OSVČ
Practical Tips for OSVČ
📋How to maximise tax savings from travel allowances
- Keep records consistently — log every business trip on the day it takes place. Filling in details retrospectively is prone to errors.
- Use the maximum rate set by the decree — as an OSVČ, you are entitled to the upper limit of the public-sector meal allowance.
- Keep your fuel receipts — the actual fuel price is often higher than the decree rate, so it's worth documenting the real price.
- Combine meal allowances with other expenses — accommodation, fares, and parking can all be claimed alongside the meal allowance.
- Plan trips strategically — if a trip comes in under 5 hours, you won't qualify for a meal allowance. It sometimes makes sense to combine the trip with additional meetings.
- Consider whether a vehicle in business assets makes sense — if you travel frequently, claiming actual vehicle expenses may be more advantageous than per-kilometre reimbursement.
Frequently Asked Questions (FAQ)
Can I claim a meal allowance even if I paid for my own food on the trip?
Yes. The meal allowance is a flat-rate reimbursement for higher food costs incurred while travelling. You don't need to provide receipts showing what you spent — keeping a record of the business trip is sufficient.
What about the trip from home to my place of business?
The journey from your home to your place of business (your premises) is not a business trip and travel allowances cannot be claimed for it. A business trip only begins when you travel from your place of business to somewhere else — to a client, a training course, and so on.
Can I claim a meal allowance when travelling by bus or train?
Yes. The meal allowance applies to business trips regardless of the mode of transport. When travelling by public transport, you can claim the meal allowance plus the fare (based on a receipt).
Do travel allowances apply to OSVČ with a secondary trade as well?
Yes, the rules are the same whether your trade is your primary or secondary activity. The conditions are that you keep tax records and can demonstrate that the trip is connected to your business.
How does an international trip in your own car work?
You combine domestic and international meal allowances. For time spent on Czech territory, you claim the domestic meal allowance; for time spent abroad, you claim the international meal allowance. Per-kilometre reimbursement is calculated uniformly for the entire trip under the Czech decree.
Can I claim a taxi as a travel expense?
Yes, if the taxi is connected to a business trip (for example, getting from the station to a client's office), it is a tax-deductible expense. You will need a proof of payment.
How DokladBot Can Help with Travel Allowances
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Useful Links to Official Sources
- Decree No. 573/2025 Coll. — travel allowance rates 2026 (Ministry of Labour and Social Affairs)
- Decree No. 489/2025 Coll. — international meal allowances 2026 (Ministry of Finance)
- Act No. 586/1992 Coll. on Income Tax — Section 24 (Czech Financial Administration)
- Labour Code — travel allowances (Ministry of Labour and Social Affairs)
Disclaimer: This article is for informational purposes only and does not replace professional tax advice. The rates and rules are based on legislation in force as of 1 January 2026. For advice on your specific situation, we recommend consulting a tax advisor or contacting the Czech Financial Administration directly.
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