Možné změny ve zdanění příjmů členů statutárních orgánů od roku 2026

Possible Changes in Taxation of Income for Members of Statutory Bodies from 2026

We have already informed you HERE about the intention to create a unified monthly report that will replace several different reports submitted by employers to various state authorities. Now, the paragraph wording of the new law and related changes have reached Parliament as House Prints 925 and 926.

One of the proposed changes is the abolition of final withholding tax on income from dependent activities, which is to take place in two phases due to the preparation of the information systems of the financial administration authorities.

In the first phase, effective from January 1, 2026, the collection of final withholding tax for individuals, tax non-residents who are members of the bodies of legal entities, is to be abolished.

The final withholding tax of 15% will be replaced by the standard advance tax withholdings of 15% or 23%. In practice, this will increase the tax burden for directors or board members who are tax non-residents. The structure of social security and health insurance contributions will remain unchanged.

At the same time, the law will newly explicitly stipulate the obligation of these taxpayers to file a tax return starting from the 2026 tax year if the total amount of such income within the tax year exceeds 36 times the average wage (i.e., the threshold for taxation at the 23% tax rate). For comparison, in 2025, this amount is 1,676,052 CZK.

The second phase, effective from January 1, 2027, is to include the complete abolition of final withholding tax on income from dependent activities for individuals.

We will continue to monitor the proposal for the new regulation. For more detailed information, please contact the author of the article or the EY advisory team you are collaborating with.

Author:

Stanislav Kafka