Travel allowance (car) 2026
This calculator works out the travel reimbursement for a business trip in your own car for 2026. It adds the basic allowance of CZK 5.90 per kilometre driven and the reimbursement for fuel consumed, based on your consumption and fuel price. Useful for employees and the self-employed who need to quickly quantify what they are owed for a business drive.
How travel reimbursement is calculated
The reimbursement for using your own road motor vehicle on a business trip consists of two parts. The first is the basic allowance for each kilometre driven (the 2026 rate is CZK 5.90/km for a passenger car). The second is the fuel reimbursement, calculated from the number of kilometres, the vehicle's consumption and the fuel price.
Reimbursement = km × 5.90 + (km ÷ 100 × consumption × fuel price)
- Multiply the kilometres by the basic rate of CZK 5.90.
- Work out consumption: kilometres divided by 100, times litres per 100 km.
- Multiply the litres by the fuel price per litre.
- Add both amounts together.
Worked example step by step
An employee drove 100 km on a business trip in a car with consumption of 6 l/100 km on petrol 95 with a fuel price of CZK 34.70/l.
| Step | Item | Calculation | Amount |
|---|---|---|---|
| 1 | Basic allowance | 100 × 5.90 | CZK 590.00 |
| 2 | Fuel consumed | 100 ÷ 100 × 6 | 6 litres |
| 3 | Fuel reimbursement | 6 × 34.70 | CZK 208.20 |
| 4 | Total travel reimbursement | 590.00 + 208.20 | CZK 798.20 |
For a 100-kilometre business trip in this car the total is CZK 798.20 — CZK 590 basic allowance and CZK 208.20 reimbursement for fuel consumed.
What affects the result
- Distance driven — feeds into both parts of the reimbursement; the actual kilometres driven are counted.
- Basic rate per km — for 2026 it is CZK 5.90 for a passenger car; it is adjusted each year by a Ministry of Labour decree.
- Vehicle consumption — taken from the registration certificate (combined consumption); higher consumption means higher fuel reimbursement.
- Fuel price — either proven by a receipt or the average price set by decree for the given year and fuel type.
- Type of drivetrain — for an electric vehicle, consumption is counted in kWh and priced per kWh instead of litres.
When travel reimbursement is useful and what to watch out for
The calculation gives a quick guide to what is owed for a business trip in your own vehicle. However, it does not include depreciation beyond the basic allowance, parking, motorway vignettes, tolls or meal allowances (per diems), which are handled separately. For employees the reimbursement is exempt from tax and contributions up to the statutory limit; if the employer pays more, the difference is taxable. The result is indicative — always verify the specific rates and fuel prices in the current Ministry of Labour decree for the given year.
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
How much is the travel reimbursement for 100 km by car at 6 l consumption?
For 100 km at 6 l/100 km on petrol 95 (CZK 34.70/l) the total reimbursement is CZK 798.20 — CZK 590 basic allowance and CZK 208.20 for fuel.
What is the basic allowance per kilometre in 2026?
For a passenger car the basic allowance is CZK 5.90 for each kilometre driven. The rate is set annually by a decree of the Ministry of Labour and Social Affairs.
How do I find the fuel price for the calculation?
You can use the price proven by a fuel receipt, or the average fuel price set by the Ministry of Labour decree for the given year if you do not provide a receipt.
How is reimbursement calculated for an electric vehicle?
Consumption in kWh per 100 km and the price per kWh are used instead of litres of petrol. The basic allowance of CZK 5.90/km stays the same as for petrol or diesel cars.
Does the reimbursement include meal allowances (per diems)?
No. This calculator only covers reimbursement for kilometres driven and fuel. Meal allowances for domestic and foreign trips are a separate reimbursement with their own rates.
Is travel reimbursement taxed?
For an employee the reimbursement up to the statutory limit is exempt from income tax and contributions. Any amount above the limit set by decree is taxed as ordinary income.
Where does the vehicle consumption value come from?
The consumption stated in the vehicle registration certificate is used, usually the combined figure. If three values are given, the arithmetic average is used.
Do the rates apply to the self-employed too?
A self-employed person can similarly claim reimbursement for business trips in a vehicle not included in business assets; details are governed by the Income Tax Act and tax authority guidance.
Sources & legislation
📅 Last updated: 11 July 2026