The new year brings not only new resolutions, but also new or amended legal regulations, and 2025 is no exception. Traditionally, the changes mainly concern health insurance and social security, labor regulations, and taxes. In the following lines, we will take a closer look at the most important ones that will affect entrepreneurs this year.
Income tax
Let’s start with the “most popular” topic that telemarketing data entrepreneurs are certainly looking forward to all year, and that is taxes. Entrepreneurs using the flat-rate tax regime must count on an increase in advance payments, which in the first band increased to CZK 8,716. In the second and third bands, the amount of advance payments is the same as last year, i.e. CZK 16,745 and CZK 27,139 per month, respectively.
The progressive tax is now calculated not from 46 times, but from 36 times the average monthly wage.
When filing their tax return for last year, entrepreneurs must also take into account that tax benefits in the form of student discounts or kindergarten fees are a thing of the past, and if a self-employed person wants to claim a discount for their spouse, they must remember that their annual income must be less than CZK 68,000 and they must also be caring for a child up to the age of three.
Legal entities, on the other hand, must take into account that the corporate income tax rate has increased from 19 to 21% when filing their tax return next year .
Value added tax
In the area of value added tax, two turnovers are newly discover the 7 benefits of hiring a digital marketing agency monitored , the exceeding of which has different impacts on the obligation to register for VAT.
Some VAT-related deadlines are also changing, for example, the deadline for claiming a deduction will now be 2 years instead of the previous 3 years, on the other hand, the deadline for correcting the tax base is now 7 years instead of the previous 3 years, and even an entrepreneur who has ceased to be a VAT payer in the meantime can correct his tax base. If the payer claims a VAT deduction and does not pay his liability within 6 months from the due date, he will have to return this deduction.
Excise taxes
Excise taxes will not avoid the increase in rates either, for example, the tax rate on alcohol is higher by 10%, the tax rate on cigarettes by 5%, the tax rate on heated tobacco products has increased by 15%, and the tax rate on electronic cigarette cartridges is now 5 CZK/ml.
Tax on income from the sale of securities
Value tax
Municipalities may change the coefficient for the property tax for the entire municipality, individual parts, a group of properties, or even a specific property, with the coefficient amounting to 0.5-5. The municipality must implement these changes by a generally binding decree no later than October 1 before the tax period.
Health insurance and social security
For self-employed persons, the minimum health insurance deposit fax lead will increase to CZK 3,143 , i.e. by CZK 175, and the minimum social security deposit will increase to CZK 4,759 , i.e. by CZK 907. This is due to the increase in the minimum assessment base, which will increase by 5% until 2026, when it will reach 40% of the average wage. For voluntary health insurance, the minimum deposit for self-employed persons in 2025 is CZK 243.
