Payroll Newsletter

Single Monthly Employer Report

One of the most significant changes for employers from 2026 is undoubtedly the introduction of Single Monthly Employer Reporting (JMHZ), a revolutionary digitalisation project designed to substantially reduce employers’ administrative burden. The principal benefit for employers lies in the consolidation of up to 25 different statutory filings into a single report, which will be submitted electronically on a monthly basis via a structured data message.

The JMHZ itself consists of three distinct sections:

• Summary section – containing identification and general information about the employer;
• Insurance section – containing data relating to statutory social insurance contributions;
• Individualised section – containing information about individual employees and their employment relationships.

The employer will submit the report by the 20th day of the following month via their payroll software, the ePortál of the Czech Social Security Administration, or a data box. If the report contains any errors or inconsistencies, the Czech Social Security Administration will inform the employer of the need to supplement the submission or file a correction. All data will then be received centrally by the Czech Social Security Administration and subsequently forwarded to the Ministry of Labour and Social Affairs. Other authorities (e.g. the Labour Office, the General Financial Directorate, or the Czech Statistical Office) will extract the data they require. It should also be noted that the transfer of information via the Single Monthly Employer Report does not apply to health insurance companies – employers’ obligations towards health insurers remain unchanged, as before.

The legal framework governing the Single Monthly Employer Report (JMHZ) has been effective since 1 January 2026; however, during the subsequent ‘transitional’ period, employers must exercise particular caution to ensure that all statutory conditions are duly and properly fulfilled:

Period January–March 2026

• For the period from January to March 2026, employers will not submit the Statement of Insurance Contributions to the Czech Social Security Administration, even though the social insurance contributions themselves remain payable in accordance with the existing legal framework.
• The registration of employees and employers will continue to be governed by the applicable provisions of the Sickness Insurance Act (ONZ).
• Employer registration must still be carried out within 8 days of the employer’s establishment or termination, using the prescribed form, as under the current rules.
• Employees working under agreements outside an employment contract – i.e. agreements to perform work (DPP) and agreements to complete a job (DPČ) – will be registered regardless of the amount of their income, including cases of zero income, in the same manner as employees working under an employment contract. At the same time, the obligation to submit the DPP Income Report will cease to apply.
• Foreign employees will be registered with the Labour Office in accordance with the applicable legislation effective from 1 October 2025.

Period April–June 2026

• • During the period from 1 April to 30 April 2026, employers will be required to retroactively report all required data into the Employer Register and the Employee Register by submitting a supplementary filing. Subsequently:
  
  • each employee will be assigned an OIČ (Personal Identification Number) – also referred to as the IK MPSV, i.e. the social insurance number. This is a 10-digit non-descriptive identifier assigned by the Ministry of Labour and Social Affairs;
  • each employment relationship will be assigned an Employment Relationship Identifier (ID PPV), with a maximum length of 22 characters.
• These identifiers will be assigned by the Czech Social Security Administration by 15 April 2026.
• In the period from 1 April to 30 June 2026, employers will be obliged to submit retrospectively the statements of insurance contributions to the Czech Social Security Administration for January, February and March 2026. This step may only be completed after the above-mentioned supplementary data have been properly reported into the registers.
• From April 2026 onwards, employers will no longer submit separate statements of insurance contributions to the Czech Social Security Administration, as these will already form an integral part of the Single Monthly Employer Report.
• The first submission of the Single Monthly Employer Report, covering April 2026, will be filed between 1 May and 20 May 2026.
• In the case of a new employer, registration must be completed within 8 days from the commencement of employment of the first employee, provided that the employee’s start date is no earlier than 1 April 2026. However, if the first employee is a foreign national, the employer must be registered in the Employer Register no later than before the employee actually starts work.
• Within the same deadline, the employer must also register each payroll office it operates.
• When registering a new employee, the ONZ form will no longer be used. Instead, registration will be carried out using the REGZEC form (Employee Registration). For Czech employees, the 8-day deadline from the date of commencement of employment continues to apply. For foreign employees, registration must be completed prior to the commencement of employment.

July 2026 and onwards

• An employee holding Czech citizenship will be preliminarily registered prior to the commencement date (between 1 and 8 days in advance), with supplementary registration to be submitted no later than 8 days after the commencement date.
• An employee without Czech citizenship will be fully registered prior to the commencement date (between 1 and 8 days in advance).
• The Single Monthly Employer Report will be submitted monthly, no later than the 20th day of the following month.

Act on Collective Bargaining

Under the amendment to the Act on Collective Bargaining, employers are now required to submit information on concluded collective agreements via the Single Monthly Employer Report (JMHZ). This change enables a centralised overview of collective agreements within official registers, facilitates supervision, and ensures greater transparency of employees’ working and employment conditions.

Pension Insurance Records (ELDP) from 1 January 2026

From 2026 onwards, employers will no longer prepare or retain Pension Insurance Records (ELDP). Instead, the Czech Social Security Administration will generate ELDP records based on the data contained in the Single Monthly Employer Report (JMHZ). In 2026, employers will issue an ELDP only for employees whose participation in pension insurance ends by 31 March 2026. An exception applies to members of the armed forces, for whom employers remain obliged to prepare ELDP records in the same manner as before. Employers are also required to prepare an ELDP if expressly requested to do so by the Czech Social Security Administration.

Minimum Wage from 1 January 2026 and the Impact of the Increase

From January 2026, the minimum wage will increase to CZK 22,400 per month, corresponding to a minimum hourly rate of CZK 134.40.

• the increase in the minimum wage affects, for example, the threshold for entitlement to the tax bonus, which arises where annual income reaches at least six times the minimum wage, i.e. CZK 134,400, or where monthly income reaches at least half of the minimum wage, i.e. CZK 11,200;
• the maximum amount of earnings of a jobseeker registered with the Labour Office will increase to CZK 11,200 (half of the minimum wage);
• the limit for the exemption of regularly paid pensions from personal income tax will increase to 36 times the minimum wage, i.e. CZK 806,400;
•  in connection with the change in the minimum wage, the minimum assessment base for public health insurance will also increase from January 2026, and consequently so will the minimum monthly insurance contribution payable by persons without taxable income.
  For 2026, the minimum monthly assessment base for public health insurance amounts to CZK 22,400, and the monthly insurance contribution therefore represents CZK 3,024.

Average Wage for 2026

For 2026, the average wage for the purposes of pension insurance has been set at CZK 48,967. This amount subsequently affects withholding tax, reduction thresholds for sickness insurance, progressive taxation, and the maximum assessment base for social security contributions, as outlined below:

• the decisive income threshold for employees’ participation in sickness insurance, and therefore also in pension insurance, remains unchanged at CZK 4,500 for 2026. This threshold also applies to agreements to complete a job (DPČ), where income up to CZK 4,499 is subject to withholding tax, provided that the taxpayer’s declaration has not been signed, and no insurance contributions are payable;
• the decisive income threshold for participation in sickness insurance for employees working under an agreement to perform work (DPP) increases to CZK 12,000;
• the threshold for applying progressive taxation to employment income is defined as a 15% advance tax rate up to 36 times the average wage, which for 2026 amounts to CZK 1,762,812 per year (i.e. CZK 146,901 per month);
• for the purposes of the social security contribution discount, the condition of a maximum limit of 1.5 times the average wage per calendar month applies to the aggregate assessment bases of an employee from all employments with the same employer. For 2026, this 1.5-times multiple corresponds to CZK 73,451;
• the maximum assessment base for social security contributions in 2026 will increase from
  CZK 2,234,736 to CZK 2,350,416, corresponding to 48 times the average wage;
• changes to reduction thresholds:
  • from 1 January 2026, the reduction thresholds used for calculating wage compensation and sickness benefits will be adjusted. The applicable thresholds are set out in the following table:

New Amount of the Subsistence Minimum

As of 1 October 2025, the subsistence minimum for a single individual – a key value affecting state social assistance benefits, non-seizable amounts in enforcement and insolvency proceedings, and related areas – has been set at CZK 4,860 per month.

CHANGES IN ENFORCEMENT AND INSOLVENCY EFFECTIVE FROM 1 JANUARY 2026

Assignment of Maintenance Claims from January 2026

An amendment to the Civil Code effective from 1 January 2026 introduces enhanced support for the enforcement of maintenance (child support) for minor children. Newly, priority claims will include maintenance claims that have been assigned to a third party and claims for payment of consideration for the assignment of maintenance claims.

Calculation of the Non-Seizable Amount from 1 January 2026

As of 1 October 2025, the concept of normative housing costs has ceased to apply. Following an amendment to the Act on State Social Support, the non-seizable amount is now calculated as 85% of the sum of the following components:

• normative rent for a one-person household;
• energy allowance (energy flat rate);
• subsistence minimum for an individual.

After rounding, the resulting basic non-seizable amount is CZK 14,101.50. For each dependant, an additional one quarter of this amount is added, i.e. CZK 3,525.37 per dependant for 2026. At the same time, the threshold above which deductions may be made without limitation has been increased to CZK 31,521. Pursuant to the government regulation, if the pay date falls in 2025, the amount of normative housing costs valid as at 1 January 2025 will be applied. However, if the pay date falls in 2026, the new method of calculation will already apply.

CHANGES IN SOCIAL SECURITY INSURANCE FROM 1 JANUARY 2026

Employee Social Security Contribution Discount in Fruit Growing and Vegetable Cultivation from 2026

A social security contribution discount of 7.1% of the assessment base applies to agreements to perform work (DPP) concluded between 1 April 2026 and 30 November 2026, provided that the work is performed for the purposes of harvesting and crop care, including the removal of excess plant parts, post-harvest processing, sorting, storage, packaging, and preparation for transport, in the production of specified types of fruit and vegetables. The scope of work is limited to 1,280 hours, and the discount does not apply if the employee’s monthly income exceeds CZK 48,500. The entitlement to apply the discount may be claimed for the first time for April 2026.

Changes to Social Security Contribution Rates

In 2026, the employer’s social security contribution rates will change as follows: 29.8% of the assessment base for emergency medical service workers, and 27.8% of the assessment base for employees in hazardous occupations.

CHANGES IN PUBLIC HEALTH INSURANCE FROM 1 JANUARY 2026

Assessment Base for Public Health Insurance Contributions Paid by the State

For 2026, the assessment base for public health insurance contributions paid by the state on behalf of insured persons for whom the state is the payer is set at CZK 16,206.

Electronic Submission of Forms

The Employer’s Bulk Notification, and the Statement of Health Insurance Contributions may be submitted exclusively in electronic form.

Changes Affecting Cooperative Members

If a member of a cooperative performs work or holds a function for the cooperative, health insurance contributions become payable where the amount of income or remuneration reaches CZK 4,500 or more.

Witness Fees without Health Insurance Contributions

Until 2025, witness fees or compensation for loss of earnings paid in connection with giving testimony were subject to public health insurance contributions. From 2026, these types of income are exempt from health insurance contributions, and persons receiving them are not regarded as employees for health insurance purposes.

Personal and Proper Care

From 1 January 2026, the conditions for inclusion in the Personal and Proper Care category – one of the categories of insured persons for whom health insurance contributions are paid by the state – will change. Newly, state-insured persons will include individuals caring for one or more children under the age of seven; conversely, persons caring for at least two children under the age of fifteen will no longer be regarded as state-insured persons.

In addition, the maximum permitted duration of a child’s attendance at kindergarten is abolished (the restriction on attendance in a facility for more than four hours per day is removed, and the child may also attend after-school care), as is the prohibition on income from employment or self-employment.

An insured person is required to notify their health insurance company themselves of their inclusion in this category and subsequently inform their employer of the entitlement to have insurance contributions paid by the state. However, the entitlement arises no earlier than the date on which the notification is delivered to the health insurance company and cannot be applied retroactively.

Notification Obligation

From 1 January 2026, employers are required to report only those state-insured categories that are directly known to them, namely maternity leave, parental leave, and the receipt of maternity benefit. The employer must report this information once per month, after the end of the relevant month, no later than the 20th day of the following calendar month.

However, facts that are valid up to and including 31 December 2025 (including retrospectively) must continue to be reported by employers.

All other facts relevant for inclusion in a state-insured category will be ascertained by the health insurance company itself from available sources.

Abolition of the Obligation to Undergo Pre-Employment Medical Examinations for Non-Risk Work

As of 30 September 2025, the obligation to undergo pre-employment medical examinations has been abolished for employees working under an agreement to perform work (DPP) or an agreement to complete a job (DPČ), provided that their work falls within Category Two – non-risk work under the Public Health Protection Act. The obligation to undergo medical examinations remains in place for employment relationships classified as Category Two – risk work and higher. Occupational medical examinations for juvenile employees are always mandatory, regardless of job categorisation or the type of employment relationship.

Occupational Accidents

Employers will newly be required to report and submit records of occupational accidents, including any updates, electronically via the portal of the State Labour Inspection Office, which will ensure transmission to the competent authority. The new regulation also specifies the mandatory details that notifications and records must contain. The obligation to maintain an accident register remains in force. The register may be kept in paper or electronic form and must include the date, time, description, type and source of the accident, the name of the employee and witnesses, and the cause of the accident. All accidents must be recorded in the accident register.

Occupational accidents are newly divided into more detailed categories:

• fatal occupational accident – where the employee dies as a result of the accident no later than one year from the date on which the occupational accident occurred;
• serious occupational accident – where the employee is hospitalised for more than five consecutive calendar days, or where such a duration of hospitalisation can reasonably be expected given the nature of the injury, or where the injury is life-threatening;
• occupational accident with temporary incapacity for work exceeding three days – the accident is neither serious nor fatal;
• occupational accident with temporary incapacity for work not exceeding three days – a minor accident where no temporary incapacity for work occurred or where it lasted less than three calendar days.

A record of the accident must be submitted via the State Labour Inspection Office portal within 15 working days from the date on which the employer became aware of the accident. Accident data may also be updated if the employer subsequently becomes aware of facts that would lead to a change in previously reported information. In the case of a serious or fatal occupational accident, the accident must be reported without undue delay not only to the relevant regional labour inspectorate or mining authority, but also to the trade union organisation, the health insurance company, and, where there is a suspicion of a criminal offence, to the police. The accident record may be signed electronically or printed and signed in hard copy.

Changes in the Taxation of Remuneration of Members of Governing Bodies of Legal Entities – Non-Residents

As of 1 January 2026, the withholding tax regime will be abolished for remuneration paid to members of the governing bodies of legal entities who are individuals and at the same time tax non-residents of the Czech Republic. At the same time, an obligation will arise to file a personal income tax return where the total remuneration for the tax period exceeds 36 times the average wage. Newly, remuneration will be taxed through advance income tax payments, at a rate of 15% on income up to 36 times the average wage, and 23% on the portion of income exceeding 36 times the average wage. This measure aims to align the tax treatment of residents and non-residents and to ensure a fairer approach to the taxation of high remuneration paid to members of the governing bodies of legal entities.

Pension Amount for 2026

For 2026, the basic pension amount in the Czech Republic has been officially set at CZK 4,900 per month. This means that every pension recipient – whether receiving an old-age pension, disability pension, widow’s or widower’s pension, or orphan’s pension – will receive this fixed amount as the basic component of their monthly pension.

Changes to Unemployment Benefit and Retraining Allowances from 1 January 2026

Unemployment benefit will newly increase to 80% of the average monthly net earnings during the first three months. Thereafter, it will amount to 50% and subsequently 40% for the further period of benefit entitlement. The reduction of benefits for jobseekers who terminated their employment voluntarily or by agreement without a serious reason is also abolished. However, the increased benefit does not apply to persons repeatedly registered with the Labour Office several times within a single year. The law also takes into account persons of pre-retirement age, for whom it provides a longer duration of benefit entitlement.

The percentage rate of the retraining allowance is also increased to 80% of the average monthly net earnings.

Introduction of the ‘Super-Benefit’ and Income Assessment for the Spouse Tax Allowance

In the area of state social support, a new consolidated benefit, referred to as the ‘super-benefit’, is being introduced. This benefit unifies four existing types of assistance: child allowance, housing allowance, subsistence allowance, and housing supplement. From the perspective of personal income tax, it is important that this benefit is not included in the spouse’s own income when assessing entitlement to the spouse tax allowance. The income threshold for claiming this allowance remains set at CZK 68,000 per tax period. As a result, the introduction of the super-benefit does not have a negative impact on the ability to claim the spouse tax allowance, provided that the other statutory conditions are met.

Mandatory Employer Contributions to Pension Savings for Employees Performing Risk Work

From 1 January 2026, employers are required to pay contributions to retirement savings products for employees who perform risk work. For these purposes, risk work means work classified under legislation governing public health protection as Category Three in respect of the following working condition factors: vibrations, exposure to cold, exposure to heat, or overall physical workload, where this involves dynamic physical work performed by large muscle groups.

An employee becomes entitled to the employer’s contribution if, in the relevant calendar month, they have worked at least three shifts of risk work, in the amount of 4% of the assessment base (i.e. the basic gross wage). Where a shift is shorter or longer than 8 hours, each commenced hour is counted as one eighth of a risk-work shift. If the employee wishes to receive the employer’s contributions, they must notify the employer in writing that they are exercising the right to the mandatory contribution and must provide details of the pension company and payment information.

Employers are obliged to inform employees of the right to the mandatory contribution within 15 days of the law entering into force or before the commencement of risk work. Employers are further required to maintain detailed records, including records of employees performing risk work, the date on which the right to the mandatory contribution was exercised, the number of risk-work shifts worked in the relevant period, and the amount of mandatory contributions paid for individual periods and the dates of their payment. These records must be retained for a period of 10 years.

Failure to comply with the obligation to pay the contributions may result in a fine of up to CZK 2,000,000.

This contribution counts towards the annual limit of CZK 50,000 for the tax exemption of employer contributions to tax-supported retirement savings products and long-term care insurance for employees.

New Rules for Reporting Foreign Nationals to the Labour Office

As of 1 October 2025, an amendment to the Employment Act entered into force introducing the concept of unreported work, which significantly affects the employment of foreign nationals.

Employers are now required to notify the Labour Office of a foreign national’s commencement of employment before the actual start of work. Previously, employers were permitted to report the commencement no later than on the employee’s first day of work.

This notification obligation applies to all employers and to all types of employment relationships. Failure to notify the commencement of employment in due time constitutes unreported work, which is classified as an administrative offence and may result in a fine of up to CZK 3,000,000.

Regulation (EU) 2024/1689 on Artificial Intelligence (AI Act)

From 1 February 2026, Regulation (EU) 2024/1689 on Artificial Intelligence (the “AI Act”) becomes applicable. Under this regulation, employers who use artificial intelligence systems in the course of their business activities are required to ensure an adequate level of AI literacy among their employees. Although the regulation does not prescribe a specific form of compliance, a written record of the training provided by the employer must be maintained.

Mandatory Employment Quota for Persons with Disabilities for 2025

From 2025, changes apply to the financial levy payable to the state budget where an employer fails to meet the mandatory employment quota of 4% for persons with disabilities. The levy payable for each person with a disability whom the employer should have employed corresponds to the average wage in the national economy for the 1st to 3rd quarters, multiplied by one of the following coefficients:

• Coefficient 1 – one times the average wage, where at least 3% of employees are persons with disabilities;
• Coefficient 2 – two times the average wage, where at least 1% of employees are persons with disabilities;
• Coefficient 3 – three and a half times the average wage, where less than 1% of employees are persons with disabilities.

For the purposes of fulfilling the mandatory quota for Q1–Q3 2025, the average wage in the national economy amounts to CZK 48,171.

The total value of actually purchased goods or services or commissioned contracts (excluding VAT) is divided by seven times the average monthly wage. To substitute the employment of one person with a disability, goods or services must therefore be purchased in the amount of CZK 337,197
(7 × CZK 48,171).

Changes to Basic Rates of Foreign Meal Allowances for 2026

The Ministry of Finance has set new basic rates of foreign meal allowances with effect from 1 January 2026. For example, the rate for Slovakia is increased to EUR 40, for Bulgaria to EUR 45, for Germany to EUR 50, and for the United States to USD 70.

The basic rate applies to business trips where the employee spends more than 18 hours abroad in a calendar day. If the time spent abroad is shorter, the employee may receive two thirds of the rate (for 12 to 18 hours) or one third of the rate (for less than 12 hours but at least one hour).

Travel Expense Reimbursements on Business Trips and Domestic Meal Allowances for 2026

From 1 January 2026, adjustments will apply to the rates of travel expense reimbursements paid to employees in connection with business trips. Where an employee uses their private motor vehicle on a business trip, they are entitled both to compensation for vehicle wear and tear and to reimbursement of consumed fuel. For 2026, the compensation for vehicle wear and tear increases by CZK 0.10 to CZK 5.90 per kilometre travelled. If, in 2026, the employee claims reimbursement for consumed fuel using statutory (decree-based) prices, they may claim reimbursement of CZK 34.70 per litre of Natural 95 petrol, CZK 39.00 per litre of Natural 98 petrol, CZK 34.10 per litre of diesel fuel, and CZK 7.20 per kilowatt-hour of electricity consumed. The employee is, of course, also entitled to claim reimbursement based on actual expenses instead of the statutory prices, as evidenced by proof of payment for fuel.

In 2026, the rates of domestic meal allowances in the individual time bands will also increase. An employee will newly be entitled to a meal allowance of at least CZK 155 where the business trip lasts 5 to 12 hours; CZK 236 where the business trip lasts more than 12 hours but no longer than 18 hours; and CZK 370 where the business trip lasts more than 18 hours. The principle for reducing meal allowances remains unchanged.

However, the limit for the tax exemption of meals provided for one shift has changed. The limit is 70% of the upper limit of the meal allowance that may be provided to employees remunerated by salary for a business trip lasting 5 to 12 hours. This upper limit therefore amounts to CZK 185. Accordingly, the provision of a meal voucher allowance or meals in non-cash form exceeding CZK 129.50 (i.e. 70% of CZK 185) is subject, on the employee’s side, to personal income tax and compulsory contributions.

New Definition of a Low-Emission Vehicle and Its Impact on the Valuation of Non-Cash Income

With effect from 1 January 2026, the Income Taxes Act expressly introduces a new definition of a ‘low-emission vehicle’ in connection with the valuation of an employee’s non-cash income where the employer provides a company car also for private use. Under this provision, a low-emission vehicle for tax purposes is a road motor vehicle of category M1, M2 or N1 that has CO₂ emissions of up to 50 g/km and is not a zero-emission vehicle.

This definition is important because the amount of taxable non-cash income depends on the type of vehicle provided: for standard vehicles the rate is 1% of the vehicle’s acquisition price per month, for low-emission vehicles 0.5%, and for zero-emission vehicles (e.g. electric or hydrogen-powered vehicles) 0.25% of the acquisition price.

The new definition means that certain vehicles with low CO₂ emissions (e.g. plug-in hybrids) will continue to fall within the definition of a low-emission vehicle for income tax purposes, provided that they do not exceed the 50 g/km CO₂ limit and are not zero-emission vehicles.

This amendment therefore preserves tax advantages for certain low-emission vehicles even after changes to definitions in other legislation and provides taxpayers with clearer rules for assessing the type of vehicle when calculating an employee’s non-cash income.

Qualified Employee Stock Options

With effect from 2026, a new tax-advantaged regime targeting employee share and option programmes is introduced. According to the legislator’s intent, this measure is aimed primarily at smaller companies and is intended in particular to support the development of the start-up environment in the Czech Republic. Where the statutory conditions are met, income arising to an employee from the exercise of these rights will not be subject to immediate taxation, but the tax liability will be deferred. In connection with this regime, the law imposes on employers an obligation to notify the tax authority of the relevant facts, within the deadline applicable for the submission of the Single Monthly Employer Report.

Clarification of Conditions for Providing Employee Benefits

The scope of non-cash benefits that may be provided to employees as tax-exempt benefits is being defined and clarified. These mainly include contributions towards sports activities, healthcare, culture, recreation, and other similar areas commonly provided by employers to their employees. However, the tax advantage will not apply to such non-cash benefits which, by their nature, replace wages, salary, remuneration, or compensation for lost income.

Tax Deductibility of Interest on Housing Cooperative Loans by Cooperative Members

From 1 January 2026, a tax relief is introduced that allows members of housing cooperatives to deduct from their tax base the interest on a loan taken out by their cooperative to finance housing needs. Until now, individuals could only claim a deduction for interest on their own mortgages or loans from building savings schemes; the new rules extend this possibility to interest paid by the cooperative to a bank or building society for a loan used to finance a house or flat. The conditions are that the dwelling is used for permanent housing and that the member has paid the interest attributable to their share in the cooperative; the maximum annual deduction limit remains CZK 150,000. This change aims to align the rules for owner-occupied and cooperative housing and to support the availability of cooperative housing in a period of rising real estate prices.

Changes in the Tax Treatment of Donations in Connection with Lex Ukraine

In connection with Lex Ukraine and other amendments to tax legislation, the possibility to reduce the tax base by the value of gratuitous donations of up to 30% of the tax base for both individuals and legal entities is maintained for the 2026 tax period. This increased limit was originally introduced as a temporary measure and was subsequently extended, in particular due to the need to support assistance related to the conflict in Ukraine. For individual taxpayers, the standard conditions continue to apply – namely, in order for a donation to be deductible, its total value in the tax period must exceed the minimum amount or the prescribed percentage of the tax base. Maintaining the 30% threshold therefore allows donors to claim a more significant tax relief than would correspond to the ordinary, lower limit.