Czech Republic: Income tax changes approved by Chamber of Deputies
Chamber of Deputies approved income tax changes, including the JMHZ bill, effective January 2026.
The Chamber of Deputies in June 2025 approved the Single Monthly Employer Reporting (JMHZ) bill in its third reading, along with draft amendments to accompanying laws.
The JMHZ Act is scheduled to take effect on January 1, 2026, but certain provisions have been postponed to allow employers sufficient time for compliance.
The amendments address various aspects of tax policy, including withholding tax, employee postings abroad, non-financial benefits, and social security contributions.
Read a July 2025 report prepared by the KPMG member firm in the Czech Republic