The Czech government proposal to reintroduce the Electronic Registration of Sales, known as EET 2.0, also includes several related tax changes.
On 3 June 2026, the Chamber of Deputies supported the proposal in the first reading. The law has not yet been finally approved and may still change during the legislative process. However, if adopted in its current form, the changes could affect employees, students, families with children in preschool facilities, employers and businesses in the hospitality sector.
Return of the student tax credit
The proposal would reintroduce the student tax credit, which was abolished from 2024 as part of the consolidation package.
Under the current proposal, the student tax credit should return in the amount of CZK 4,020 per year.
In practice, this credit may be relevant for students who have taxable employment or self-employment income in the Czech Republic. A tax credit reduces the final tax liability directly, not only the tax base.
According to the currently available information, the student tax credit should first be available for the 2027 tax period. This means that it would be claimed either in the annual tax reconciliation with the employer for 2027 or in the Czech personal income tax return for 2027, filed in 2028.
Return of the preschool fee tax credit
The proposal also includes the return of the tax credit for placing a child in a preschool facility, commonly referred to in Czech as školkovné.
This tax credit was also abolished from 2024. Under the proposed rules, it should again be possible to deduct eligible preschool placement fees from the calculated tax liability.
The maximum amount of the credit should again be linked to the monthly minimum wage. However, only actual eligible preschool fees should be claimable. Other related costs, such as meals, trips or extracurricular activities, are generally not treated as preschool placement fees.
Based on the current proposal, the preschool fee tax credit should also first apply to the 2027 tax period.
This means that parents should not expect to claim it in their 2025 or 2026 tax returns. If the proposal is approved in its current form, the first practical use would be for the 2027 tax return or annual tax reconciliation.
Removal of limits for tax-exempt non-cash employee benefits
Another important proposed change concerns non-cash employee benefits.
The current proposal would remove the limits introduced by the previous consolidation package for the personal income tax exemption of selected non-cash employee benefits.
This could be relevant for employers providing benefits such as health, sports, cultural, educational or recreational benefits to employees.
If the limits are removed, employers may gain more flexibility in structuring employee benefit programmes. However, the exact tax treatment will still depend on the final wording of the law and on whether the benefit meets the conditions for tax exemption under the Income Tax Act.
Employers should therefore not automatically assume that every benefit will be exempt without limitation. The type of benefit, the form in which it is provided and the statutory conditions will still matter.
What could this mean in practice?
For students, the return of the student tax credit could reduce their final Czech personal income tax by up to CZK 4,020 per year, provided they meet the statutory conditions.
For parents, the return of the preschool fee tax credit could reduce their Czech personal income tax for 2027 if they pay eligible preschool placement fees.
For employers, the removal of the benefit limits could make employee benefit schemes more attractive again, but the exact setup should be reviewed once the final wording of the law is known.
What should taxpayers do now?
At this stage, the proposal is not final.
Taxpayers should not apply these changes in their 2025 or 2026 tax returns. Based on the current proposal, the student tax credit and preschool fee tax credit should first be relevant for the 2027 tax period.
We will continue monitoring the legislative process.