The Ministry of Labour, Social Affairs and Family of the Slovak Republic has announced the following basic compensation rates effective 1 January 2026:
| Type of Vehicle | Basic Compensation Until 31 Dec 2025 | Basic Compensation From 1 Jan 2026 |
|---|---|---|
| Motorcycles, three-wheelers, quad bikes | €0.085 per km | €0.090 per km |
| Passenger road motor vehicles | €0.296 per km | €0.313 per km |
Under the Act on Travel Allowances, if an employee agrees in writing with the employer to use a motor vehicle (which is a road vehicle or tractor) for a business trip, other than a vehicle provided by the employer, the employee is entitled to:
- Basic compensation for each commenced kilometer driven, and
- Reimbursement for consumed fuel.
Furthermore, if a private vehicle is used for business purposes, it must be included in the motor vehicle tax return for the relevant tax period(s).
Example of Travel Allowance Calculation
Business trip Bratislava → Banská Bystrica (approx. 210 km):
- Total distance (round trip): 420 km
- Flat-rate compensation: 420 km × €0.313 = €131.46
- Fuel costs:
- Vehicle fuel consumption per technical certificate: 6.5 l/100 km
- Total fuel consumption: 420 km × 6.5 l / 100 km = 27.3 litres
- Fuel price (e.g., €1.65/l): 27.3 × €1.65 = €45.05
Total reimbursement: €131.46 + €45.05 = €176.51