From 1 January 2026, the minimum social and health insurance contributions for self-employed persons will increase significantly. The change is related to the increase in the minimum assessment base to 40% of the average wage and affects in particular self-employed persons carrying out their main activity.
The minimum monthly advance payments for social insurance will increase from the current CZK 4,759 to CZK 5,720, i.e. by CZK 961. Health insurance will increase by another CZK 163 to CZK 3,306 per month. In total, self-employed persons will pay at least CZK 1,000 a month extra. The most significant increase will be felt by taxpayers in the flat-rate regime – in the first band the flat-rate tax will increase from CZK 8,716 to CZK 9,984 per month.
The increase does not apply to self-employed persons carrying out secondary activities – for them the insurance premium is still based on the actual income. There is also some relief for new entrepreneurs, for whom a lower minimum deposit for social insurance of CZK 3,575 is set.
Other tax changes effective as of the new year include the abolition of the CZK 40 million limit for tax exemption of income from the sale of securities or business shares (if the time test is met), an increase in the income limit for an agreement on the performance of work without insurance contributions to CZK 11,999 per month and a new obligation for employers in risky professions to contribute 4% to employees’ pension savings. On the other hand, small and medium-sized enterprises with up to 50 employees and a turnover of up to CZK 240 million will benefit from the abolition of the mandatory audit of financial statements.
The political level of the changes remains open. The new government has announced its intention to push through the abolition of the levy increase in January in the Chamber of Deputies. If this were to happen, self-employed persons could get their overpayments back. For the time being, however, higher advance payments must be expected from January 2026.
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