Změny ve zdanění příjmů členů statutárních orgánů potvrzeny

Following the adoption of the proposal for the Unified Monthly Employer Report, the accompanying law has recently been finalized and published (HERE), which gradually abolishes the so-called final withholding tax on income from dependent activities. In the first phase, starting from January 2026, there will be changes in the taxation of income for individuals, specifically tax non-residents who are members of the bodies of legal entities (we informed you about the proposal HERE).

The current final withholding tax rate of 15% will be replaced by a standard advance tax rate of 15% and 23%. In practice, this may increase the overall tax burden for managing directors or board members who are tax non-residents.

Additionally, these individuals will now be required to file a personal income tax return if the total amount of their income for the tax period exceeds 36 times the average wage. For the year 2026, this threshold will be 1,762,812 CZK.

The structure of contributions for social security and health insurance will remain unchanged.

Authors:

Ondřej Polívka

Stanislav Kafka