What's new in taxes and accounting? How will social security change next year? The upcoming period brings significant changes. The taxable base for social security is increasing, obligations for employers are changing, some self-employed individuals will pay lower contributions, and new exemptions are appearing for health insurance. We provide a concise overview of the most important news, practical implications for entrepreneurs and employees, and highlight key deadlines that you should not miss.

  • The general taxable base will increase to 46,278 CZK, with a maximum annual limit of 2,350,416 CZK. The income threshold for participation in social security contributions remains at 4,500 CZK. The minimum social security contribution for self-employed individuals will be 5,720 CZK.
  • Fewer obligations for employers. From April, the registration of employers for payroll tax will be abolished. Employers will only need to register with the Czech Social Security Administration (ČSSZ).
  • Withholding tax is being abolished for non-resident statutory members. This change follows the abolition of withholding tax for individuals who are members of the bodies of legal entities.
  • Qualified stock options are now a more advantageous benefit. Tax will only be applied to the sale of shares, not to their acquisition.
  • Social security contributions for self-employed individuals will decrease, and the flat tax system is being phased out. The incoming government has prepared a law that will abolish the increase in social security contributions. This change will take effect during the next year.
  • Members of cooperatives and homeowners' associations will not have to pay health insurance on rewards up to 4,500 CZK. From January, they will be exempt from paying this contribution.
  • The state will no longer pay health insurance for parents of children older than 7 years. The limit is now 7 years of age, and the care of two children up to the age of 15 is no longer considered.
  • Insurers no longer need to be notified of information that can be found in public registers. This applies to pensions, parental leave, or registration with the Employment Office.
  • If you employ individuals in high-risk professions, you must contribute to their old-age pension savings from January. This applies to the third risk category of work.
  • More self-employed individuals may not have to pay advance payments for health insurance. From January, advance payments will be abolished for self-employed individuals for whom the state is the payer or who do not have a minimum taxable base.
  • The rules for unemployment benefits are changing. The maximum amount of the benefit will be linked to the average wage.
  • Some municipalities are changing the coefficients for property tax. These changes affect, for example, Prague, Nymburk, and Pelhřimov.
  • The Czech Social Security Administration is warning about a new form of fraud. Scammers are posing as pension insurance inspectors and trying to gain access to your home.
  • You can pay taxes even on holidays. The Czech National Bank has enabled immediate payments of taxes, social security contributions, and other payments to the state.
  • The tax administration will be visiting municipalities to provide assistance with property tax. They plan 255 visits and information lines. You can find the specific schedule for your region on this page.
  • The Ministry of Labor has published documentation on the unified employer reporting system. You can find it on this page. The most important forms will be the REGZEC form for employee registration and the monthly reporting form.
  • The Czech Social Security Administration (ČSSZ) has released a new Excel calculator for calculating pensions. It includes parameters for the year 2026 and projections up to 2031. You can find it on this page.
  • You can find information about pension adjustments online. The ČSSZ is no longer sending adjustment notifications by mail.
  • The ČSSZ gave presentations at secondary schools. These presentations provided information to students who are starting their own businesses.

Don't forget!

  • By December 31st, file your tax return for a refund of consumption tax for the third quarter of 2025.
  • By January 26th, file your VAT return, control report, and summary report, and pay VAT for the fourth quarter of 2025.
  • By January 26th, file your return and pay gambling tax for the fourth quarter of 2025.
  • By January 26th, file your return and pay electricity tax for the second half of 2025. This applies to entities that were VAT registered throughout the previous year and whose tax base did not exceed 350 MWh.
  • By January 26th, file your tax return for a refund of consumption tax for the fourth quarter of 2025.
  • By January 31st, pay the mandatory employer's liability insurance for the first quarter of 2026.

Accounting: UOL/gnews.cz – GH