Meal allowances for business trips to increase from December 1, 2025

The Ministry of Labour, Social Affairs and Family of the Slovak Republic has announced new meal allowance amounts, which will take effect on December 1, 2025. The change is based on the development of prices of meals and non-alcoholic beverages in restaurants and is in accordance with the provisions of Act No. 283/2002 Coll. on travel allowances.

The aim of the adjustment is to ensure adequate coverage of meal costs during the working day and to reflect current price developments in restaurant catering.

New meal allowance amounts:

The increase in meal allowances has a direct impact on the amount of the employer's contribution to meals. The maximum tax-deductible amount of the meal allowance will increase from € 4.84 to € 5.12 per day. This adjustment will also affect the value of meal vouchers that employers provide to their employees.

The changes also apply to self-employed persons, who will be able to claim higher meal expenses within their tax base.

Overview of employee meal allowances effective from December 1, 2025

Meal voucher

According to the Labour Code, the minimum value of a meal voucher is 75% of the meal allowance for business trips lasting 5 to 12 hours, i.e. € 6.98 under the new rules. It remains the case that employers may decide to provide meal vouchers with a higher value than that specified in the Labour Code.

We recommend incorporating the above changes into your company's internal regulations governing the provision of meals for employees. Our experts will be happy to assist you in drafting internal regulations.