Samostatný limit pro osvobození tzv. zdravotních benefitů byl schválen

A separate limit for the exemption of so-called health benefits has been approved

As we informed you HERE, a proposal was submitted to introduce a separate limit for the exemption of so-called employee health benefits from personal income tax, up to the amount of the average wage for a particular year (for 2025 the amount of CZK 46,557).

This proposal was approved in the legislative process before the end of the year and is therefore effective from 1 January 2025.

The special limit applies to the purchase of goods or services of a medical, therapeutic, hygienic or similar nature from medical institutions or the purchase of medical devices on prescription.

The remaining group of non-monetary benefits (e.g. use of educational facilities, sports facilities, contribution to cultural and sporting events, etc.), for which an aggregate limit for tax exemption of half of the average wage was introduced by the previous amendment, still retains the same limit (for 2025 the amount of CZK 23,279).

For further information and consultation on the practical implications of this legislative change, please contact the authors of this article or the EY team with whom you are working.

Authors:

Michaela Felcmanová

Adam Linek