Travel allowances - change of mileage allowance for the period January to June 2025

In view of the renewed increase in the amounts of the basic allowance for the use of motor vehicles on business trips (i.e. mileage allowance) from 01 June 2025, we provide an overview of the mileage allowance amounts applicable in each period of the year 2025.

Basic mileage allowance

For purposes of business trips the employee may agree in writing with the employer to use his own motor vehicle (e.g. an own car or a borrowed car).

For such use, the employee is entitled to the following travel allowances:

• the basic mileage allowance applicable to a passenger road motor vehicle for each 1 km of travel,
• reimbursement for fuel consumed.

Overview of basic mileage allowance amounts

Example

An employer based in Bratislava sends an employee on a one-day business trip to Nitra in June 2025. The employee used his own private motor vehicle for this purpose. During this business trip, the employee travelled a total of 190 kilometres (km).

Calculation of the basic mileage allowance:

190 km x € 0.296 = € 56.24

The employee is entitled to basic mileage allowance of € 56.24.