Health Contribution Changes: Fixed Base and New Rules from 2026
The draft bill proposes changes to the calculation of health insurance contributions for entrepreneurs starting January 1, 2026. A fixed, flat-rate contribution base (75% of the minimum wage) will be introduced for those with lower incomes or revenues. Once certain income or revenue thresholds are exceeded, an additional contribution will apply to the surplus. The draft also envisages eliminating the possibility of deducting health contributions from income tax.
Key points
New assessment base: For entrepreneurs on the tax scale and flat tax, the contribution base is to be 75% of the minimum wage plus the surplus of income over 1.5 times the average wage.
Rules for lump-sum tax: For lump-sum tax on recorded revenues, the base will be 75% of the minimum wage plus the surplus of revenue over 3 times the average wage.
Surplus rates: The contribution on the surplus over the thresholds will be 4.9% for general rules/flat tax and 3.5% for lump-sum tax.
Tax card: For persons on the tax card, the contribution base is to be an amount corresponding to 75% of the minimum wage.
Elimination of deductions: The draft repeals provisions allowing health contributions to be included in tax-deductible costs or deducted from income/tax (for flat tax, lump-sum tax, and tax card).
50%
VOTING RESULTS
2025-04-04
For
213
Against
190
Abstain
25
Status:
Presidential Veto
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