From 1 January 2027 the minimum wage in Czechia rises from 22,400 to 24,900 CZK a month, the basic part of every pension rises from 4,900 to 5,170 CZK (the average old-age pension becomes 22,196 CZK), and sales recording (EET 2.0) returns for businesses, with new tax breaks for students, families and restaurants. The 2027 vignette price and the fate of the TV fee are not settled officially yet. Around Prague checked the Collection of Laws (Sbírka zákonů), government regulations and ministry notices on 3 November 2026. We update this roundup until the end of the year.
| What | Was (2026) | From 1.1.2027 | Source |
|---|---|---|---|
| Minimum wage | 22,400 CZK a month, 134.40 an hour | 24,900 CZK a month, 148.30 an hour (+2,500 CZK, about +11% by our calculation) | Sb. 171/2026, 164/2026 |
| Pensions | basic amount 4,900 CZK | basic amount 5,170 CZK, percentage part +0.2%; average old-age pension 22,196 CZK (+304) | Sb. 177/2026, MPSV |
| Parental allowance (rodičovský příspěvek) | 350,000 CZK in total | 400,000 CZK (double for twins or more) for children born from 1.1.2027 | Sb. 152/2026 |
| Sales recording | none (the earlier EET ran until 2022) | EET 2.0: payments made in person are reported online | Sb. 180/2026, eet.gov.cz |
| VAT on soft drinks in restaurants | 12% only on water and milk drinks, the rest 21% | 12% on all non-alcoholic drinks | Sb. 180/2026 |
| Tax credits | none for students or nursery fees | student under 26: 4,020 CZK; nursery or kindergarten: actual costs, capped at the minimum wage per child | Sb. 180/2026 |
| Tax return required | income over 50,000 CZK | over 100,000 CZK, from tax year 2027 | Sb. 180/2026 |
| Minimum self-employed (OSVČ) contributions, main activity | 5,005 (from 1.7.2026) + 3,306 = 8,311 CZK a month | about 5,281 + 3,488 = 8,769 CZK (calculation) | Sb. 177/2026, ČSSZ, VZP |
| Flat-rate tax, band 1 | 9,162 CZK a month | about 9,660 CZK (calculation); bands 2 and 3 unchanged: 16,745 and 27,139 CZK | Finanční správa |
| Income threshold for sickness insurance | DPP 12,000 CZK; employment contract and DPČ 4,500 CZK | DPP 12,500 CZK; employment contract and DPČ 5,000 CZK | Sb. 184/2026, 186/2026 |
| Cigarette excise duty | 2.39 CZK a piece + 30%, minimum 4.66 | 2.51 CZK + 30%, minimum 4.89; rolling tobacco 3,830 CZK/kg (was 3,650) | Sb. 349/2023 |
| Temporary protection for Ukrainians | valid until 31.3.2027 | extension to 31.3.2028: online registration and a visit to the Interior Ministry | Interior Ministry |
| Electronic vignette, 1 year | 2,570 CZK | 2,570 CZK, if the president signs the law (deadline 14.11) | Sb. 462/2025, psp.cz, print 246 |
The minimum wage is the Finance Ministry's wage forecast multiplied by 0.446; for 2028 the coefficient is already set at 0.458. More in our minimum and average wage guide. For unemployment benefit see below.
The minimum percentage part of a pension is 5,170 CZK, so the lowest old-age pension is 10,340 CZK by our calculation. From 1.1.2027 spouses and registered partners can voluntarily share their pension assessment bases with a joint declaration carrying certified signatures (ČSSZ). The 400,000 CZK allowance applies only to children born or taken into care from 1.1.2027; other benefits are in our maternity and parental allowance guide.
EET 2.0. Businesses must report payments made in person: cash, card, QR code, vouchers. Data goes to the tax office online, and the law does not require printing a receipt. The free MOJE eet web app launches on 1.12.2026. Fines can reach 500,000 CZK, but the tax office promises help first. Self-employed people in flat-rate band 1 with income up to 1 million CZK can choose EET OFF: a 1,400 CZK monthly surcharge, so tax of 1,500 CZK instead of 100. The notice is due by 10 January, a Sunday, so under the general rule the deadline moves to 11.1. The credit for introducing EET is up to 5,000 CZK.
OSVČ contributions. The average wage for contributions in 2027 is 51,663 CZK (calculation: 48,900 × 1.0565 from Sb. 177/2026). The minimum base in the main activity is 35% of it for social insurance and 50% for health insurance. ČSSZ and the tax office have no 2027 tables yet. See flat-rate tax and tax return.
No PID tariff for 2027 is published: the tariff from 1.1.2026 applies (version of 1.9.2026). We found no 2027 fare change at České dráhy; the train timetable changes on 13.12.2026. Petrol and diesel prices are capped month by month; the latest regulation covers November (Sb. 203/2026). Vignette: see our guide.
Temporary protection is extended as before: online registration, then a visit to the Interior Ministry. No registration dates were announced on 3.11.2026. Proof of military obligations for men aged 18 to 60 is required for applications from 5.8.2026, not for the extension (guide). Parliament passed a new act on the residence of foreigners; it awaits the president's signature (until 11.11) and applies from 1.1.2029. Visa-free visitors: EES and ETIAS guide.
24,900 CZK a month, 148.30 CZK an hour (Labour Ministry notice 171/2026).
The basic part rises by 270 CZK, the percentage part by 0.2%. MPSV says the average old-age pension rises by 304 CZK to 22,196 CZK.
If the president signs the law, the annual vignette stays at 2,570 CZK. No official price list for 2027 exists yet.
Yes: protection valid until 31.3.2027 is extended to 31.3.2028 in two steps, online registration and a visit to the Interior Ministry. There is no detailed guide or opening date yet; watch ipc.gov.cz.
No. The abolition bill has passed only first reading, and the current law keeps the fees.
Sources: MPSV: minimum wage, ČSSZ: pension reform, PID: tariffs, ERÚ: draft prices, Česká televize: fee, Chamber of Deputies: print 300. Statutes were read in e-Sbírka and its mirrors. Data as of 3 November 2026; calculations are marked.
See also: Czech Highway Vignette 2026, Minimum Wage and Average Salary in Czechia, Flat-Rate Tax in Czechia, Czech Holiday Calendar 2027, Czech pension 2027.
Photo: New Year fireworks over Prague. Jan Fidler, Wikimedia Commons, CC BY 2.0.
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