Expat Taxes

Changes to health insurance effective from 1.1.2026

- From January 1, 2026, only persons caring for one or more children under the age of 7 will be covered by state insurance

- Until the end of 2025, persons caring for one child under the age of 7 or two or more children under the age of 15 are covered by state insurance for health insurance purposes).

- On the other hand, the condition of the maximum length of a child's stay in school or preschool has been removed, which is now not limited in any way for the purposes of classification as a state insurance beneficiary (until the end of 2025, there was limit 4h per day)

- Self-employed having their business as side activity (vedlejší činnost) cannot pay monthly advances for heath insurance. They will pay health insurance once , retroactively after submitting Statement of income for year2026

- The minimum health insurance advance payment for self-employed having their business as main activity (hlavní činnost) increased to CZK 3,306 as of January 1, 2026.