Tax changes in 2026 – a brief overview

Several significant tax changes came into effect in 2026, affecting both employees and entrepreneurs. The main focus is on labor taxes, dividends, the alternative corporate income tax regime, as well as adjustments to VAT rates for certain sectors.

In the field of labor, the minimum income not subject to personal income tax will increase to 550 euros per month, while the minimum wage will also increase from 740 to 780 euros. This means slightly higher net income for workers, but also higher costs for employers.

Significant changes affect the taxation of dividends. From 2026, companies whose members are only individuals will have the opportunity to choose the alternative corporate income tax regime – 15% CIT, while dividends received by individuals will be subject to an additional 6% PIT. This approach opens up new tax planning opportunities, but requires careful assessment of the structure.

The personal income tax regulation also specifies the procedure for the alienation of real estate, especially in cases where the property was acquired by inheritance or gift from relatives. The law also clearly states that compensation for the alienation of real estate for public needs is not subject to PIT.

In the area of corporate income tax, in addition to the alternative regime, exceptions to interest payment restrictions have been expanded, which is important for companies that raise financing through securities, crowdfunding platforms or investment funds.

A significant increase in the tax burden is expected in the gambling industry - increased rates for both slot machines and tables, as well as interactive gambling, totalizators and bingo.

In the area of value added tax, a reduced VAT rate of 5% will be applied to books, press publications and digital content in certain languages from the beginning of 2026. From 1 July 2026, a 12% VAT rate will be introduced for a limited period of time as part of a pilot project for certain food products, including bread, milk, eggs and poultry.

Overall, the 2026 changes create both additional opportunities for tax optimization and new obligations and risks. Therefore, it is recommended that companies and individuals assess in advance how the new regulation will affect their financial and tax situation.