New Per Diem Rates in Slovakia from December 1, 2026 – Business Trips, Meal Vouchers and Meal Allowance
Starting December 1, 2026, the per diem (meal allowance) rates for domestic business trips in Slovakia are changing. The minimum value of meal vouchers, the employer’s meal contribution and the meal allowance for self-employed persons are changing as well. All the new amounts are listed below.
Per Diem Rates for Domestic Business Trips from December 1, 2026
| Duration of Business Trip | Per Diem Until November 30, 2026 | Per Diem from December 1, 2026 |
|---|---|---|
| 5–12 hours | €9.30 | €9.80 |
| Over 12–18 hours | €13.80 | €14.60 |
| Over 18 hours | €20.60 | €21.70 |
Per diem rates for foreign business trips remain unchanged.
Meal Vouchers and Cash Meal Allowance from December 1, 2026
| Item | Amount Until November 30, 2026 | Amount from December 1, 2026 |
|---|---|---|
| Minimum value of a meal voucher / meal card credit | €6.98 | €7.35 |
| Minimum employer contribution | €3.84 | €4.05 |
| Maximum employer contribution | €5.12 | €5.39 |
The same amounts apply to the cash meal allowance paid instead of meal vouchers.
Impact on Employers, Employees and Self-Employed Persons
Employers must provide meal vouchers or meal card credit worth at least €7.35 from December. The employer contributes at least €4.05 and at most €5.39 per meal (the amount that is a tax-deductible expense). Any contribution above this amount may be paid from the social fund.
Meal vouchers, card credit and the cash meal allowance must be provided in advance. If paid retroactively, they are taxed and subject to social security and health insurance contributions like regular salary.
Employees on business trips receive per diems according to the new table. If they are provided with a free meal (e.g. lunch at a training session), the per diem is reduced as before.
Self-employed persons (SZČO) claiming actual expenses can deduct €5.39 for each day worked (previously €5.12), without a receipt. Those using flat-rate expenses cannot claim an additional meal allowance.
What to Do Before December 1, 2026
- Check the value of your meal vouchers and meal card credit.
- Update the meal contribution amount in your payroll system.
- Calculate travel orders for business trips from December 1, 2026, using the new rates.
If we process your payroll, we will set up the new amounts for you.
The amounts are based on the Slovak Act on Travel Allowances. The Ministry of Labour, Social Affairs and Family of the Slovak Republic will formally publish them in the Collection of Laws.
Need Help with HR, Payroll or Travel Allowances?
Contact us at effix@effix.sk.