Ing. Viktória Horáčiková
Tax Advisor
The government has introduced the 2026 Consolidation Package, whose main goal is to reduce the public finance deficit. Here is an overview of the most important changes affecting employees, entrepreneurs, and companies.
Changes for Employees and Citizens
- Sick Leave and Wage Compensation
Employers will be required to pay wage compensation during sick leave for 14 days instead of the current 10 days. - Unemployment Benefits
- From the 4th month, the benefit will gradually decrease:
- 1st–3rd month: 50 % (no change)
- 4th month: 40 %
- 5th month: 30 %
- 6th month: 20 %
- Progressive Taxation of Personal Income
The increase in tax rates will primarily affect above-average earners:- up to €44,000 per year (gross monthly salary up to €4,282): 19 %
- over €44,000: 25 %
- over €60,000: 30 %
- over €75,000: 35 %
Constitutional officials and members of parliament will pay an additional 10 %.
- VAT on Selected Food Products
The VAT rate will increase from 19 % to 23 % for products with a high sugar or salt content – for example, sweets, ice cream, sugary soft drinks, and chips. - Increase in Health Contributions
Contributions for employees, self-employed persons, and voluntary contributors will increase by 1 %. - Change in Contribution Holidays for the Self-Employed
New entrepreneurs will start paying social contributions after 6 months of business (previously 12 months). In addition, the minimum contributions will increase by 20 %.
Changes for Entrepreneurs and Companies
- Tax License for the Largest Companies
For companies with a taxable income of over €5 million, a new tax license bracket of €11,520 (previously €3,840) will be introduced. This measure will affect approximately 1,400 large companies. - Increase in Contributions for Collective Investment
Investment and management companies, as well as DSS and DDS (pension fund management companies), will pay a 15 % special contribution instead of the previous 4.36 %. - Limitation of VAT Deduction on Cars
If a car is used also for private purposes, the VAT deduction will be limited to 50 %.
Full deduction will remain only for vehicles used exclusively for business purposes. - Increase in Gambling Taxation
The levy on online games will rise from 27 % to 30 %, and taxation for brick-and-mortar establishments will also increase. A tax on bank fees for gambling deposits will be introduced. - Tax Amnesty (General Tax Pardon)
From 1 January 2026 to 30 June 2026, taxpayers will be able to settle or declare taxes without penalties or interest. This applies to income tax, VAT, excise duties, motor vehicle tax, and insurance tax. - Increase in Insurance Tax Rate
The rate for non-life insurance tax will increase from 8% to 10 %.
The above information on this website is intended to give you a basic overview of tax, accounting and legal regulations. It is in no way intended as a guide to their application in practice, which may differ significantly from the legislation in force at any given time. The information on this website does not guarantee legal, accounting, tax or other professional advice or services. As such, the information should not be taken as a substitute for professional consultation with accounting, tax, legal or other advisors. EMINEO PARTNERS shall not be responsible or liable for any discrepancies, omissions or results obtained from the use of this information. All information and examples are provided without any warranty as to their applicability in practice. EMINEO PARTNERS is not obliged to reflect the applicable legislation on the information and examples provided on this website.
