New Per Diem Rates for Domestic Business Trips in Slovakia Effective December 1, 2025
On October 28, 2025, the Ministry of Labour, Social Affairs and Family of the Slovak Republic (MPSVR SR) announced an adjustment of per diem allowances for domestic business trips.
The adjustment was made pursuant to the mechanism under Section 8 of Act No. 283/2002 Coll. on Travel Allowances, following an increase in meal price indices. The new rates apply as of December 1, 2025.
Applicable Per Diem Amounts
| Duration of Business Trip | Rate from 1 Dec 2025 |
|---|---|
| 5 – 12 hours | €9.30 |
| 12 – 18 hours | €13.80 |
| Over 18 hours | €20.60 |
Impact on Employees, Self-Employed Persons (SZČO), and Employers
Employees and self-employed persons are entitled to these per diem rates based on the duration of the business trip, without the need to provide receipts for meal expenses.
Self-employed persons (SZČO) may claim 55% of the lowest per diem rate (€5.12) as a tax-deductible expense, significantly improving the ability to account for meal costs.
Financial Contribution for Meals as of December 1, 2025
| Type of Contribution | Amount |
|---|---|
| Minimum employer contribution | €3.84 |
| Maximum employer contribution | €5.12 |
Calculation
Minimum contribution:
55% of the value of a meal voucher (75% of the €9.30 per diem rate → €6.98 × 55% = €3.84).
Maximum contribution:
55% of the per diem rate for the 5–12 hour band (€9.30 × 55% = €5.12).