Employees on a business trip using their own vehicle:

From May 2024, employees shall receive the following compensation for the use of motor vehicles on business travel:

• for single-track vehicles and tricycles EUR 0,075 per 1 km,
• for passenger road motor vehicles EUR 0,265 per 1 km.

Amounts of basic compensation are rounded up to three decimal places in accordance with the Road Compensation Act.

According to the Travel Reimbursement Act, the employee is entitled to basic compensation for every 1 km of travel if the employee during business trip uses his own road motor vehicle on the basis of a written agreement with the employer. This does not apply to a road motor vehicle provided by the employer.

Please note that the employee car is also subject to a Road Tax calculated by the company by January of the following year.

Expenses of a natural person with income from business or other self-employment

If a natural person with income from a business or other self-employed activity uses his own personal motor vehicle not included as the business asset (which was also not included as the business asset in the previous periods) to travel to a place other than the place where he regularly carries out his activity periods), from May 1, 2024, in addition to expenses for fuel consumption, he can also claim a basic compensation for every one km of driving as tax expenses:

• for single-track vehicles and tricycles EUR 0,075 per 1 km,
• for passenger road motor vehicles EUR 0,265 per 1 km.

A natural person with income from business and other self-employment can claim the basic compensation for every 1 km of driving only if he does not apply expenses for the consumption of fuel in the form of flat-rate expenses up to 50% of the total proven purchase of fuel according to § 19 par. 2 letters e) of the second point of the Income Tax Act.