Base Reimbursement for the Use of a Motor Vehicle for Business Travel Effective January 1, 2026
As of January 1, 2026, the amount of the basic reimbursement for the use of a motor vehicle for business travel has changed. In this article, you’ll learn how it has changed, what it covers, and who is eligible for it.
In November 2025, the Ministry of Labor, Social Affairs, and Family issued Notice No. 340/2025 Z. z., effective January 1, 2026, which established new reimbursement amounts for so-called mileage allowances. The table below shows both the original amounts and the amounts effective as of January 1, 2026. The base reimbursement is rounded up to three decimal places, and the resulting amount is rounded up to the nearest euro cent.
Amounts effective January 1, 2026
Who is eligible for reimbursement?
Following a written agreement between the employee and the employer stating that the employee will use their personal vehicle for work purposes, the employee is entitled to reimbursement for each kilometer travelled. The same applies to self-employed individuals.
What does the reimbursement cover?
The basic reimbursement covers vehicle depreciation, minor repairs and maintenance, car wash fees, mandatory liability insurance, and collision insurance. In practice, this includes all expenses related to operating the vehicle except for fuel consumption.
Other Motor Vehicles
The law specifically regulates only two-wheeled vehicles; others (three-wheeled vehicles, ATVs, and those with trailers) are subject to the basic reimbursement. As for trucks, buses, and tractors, they are not regulated by law, but compensation for their use is determined by an agreement between the employer and the employee.
