Home page / Messages / Increase in tax relief, minimum advances and lump sum tax in 2022
Increase in tax relief, minimum advances and lump sum tax in 2022
tuesday, 26 October 2021

What awaits Czech entrepreneurs in 2022? We know the changes we describe in the information below.

Increase in tax relief, minimum advances and lump sum tax in 2022

After many years, the amount of the tax credit for the taxpayer changes. When settling the tax year 2021, each taxpayer will receive a tax relief of 27,840 CZK . In 2022, the tax credit will amount to CZK 30,840 .

As of 01/01/2022 health insurance contributions and social and pension contributions will change. The minimum health insurance contribution (for sole proprietorships) will be CZK 2,627.00 (was CZK 2,393.00) and should be paid by February 8, 2022 . in the month of January.

However, the minimum social and pension contribution will increase from the current CZK 2,588 to CZK 2,841 and also applies to one-man activity. The contribution for the month of January must be paid by 31.01.2022 at the latest.

At the same time, we would like to remind you that the amount of advance payments for insurance is calculated on the basis of earned income in the previous year and cannot be lower than the statutory minimum.

& nbsp;

The changes also apply to people who have taken advantage of the new billing method, the so-called flat rate tax .

The monthly flat rate tax payment in 2022 will be CZK 5994 (approx. PLN 1080). The amount includes:

Health insurance contribution - CZK 2,627
Social insurance contribution - CZK 3,267
Income tax - CZK 100

The above contributions will be transferred by the Tax Office to the relevant institutions. The monthly lump sum must be paid by the 20th day of the calendar month at the latest. & Nbsp;

& nbsp;

They will keep you informed about other changes coming into force in 2022 in the next news.






business Contact data

Sowinski.cz
Šafránice 555
547 01 Náchod 1
Czech Republik
VAT ID: CZ8410083946

Phone +420 774 68 24 00
account_balance_wallet Average Rate Currency

06.10.2024
EUR 1.6121 AUD
EUR 25.347 CZK
EUR 0.83735 GBP
EUR 401.33 HUF
EUR 4.3145 PLN
EUR 11.3375 SEK
EUR 1.1029 USD
© 2010 - 2024 Jakub Piotr Sowiński