Norms included in the Law on the Suppression of Consequences of the Spread of COVID-19 Infection

  • Taxpayers who are obliged to submit an annual income declaration for 2020 must submit the annual income declaration by 1 July 2021. The calculated tax amount must be paid into the single tax account by 23 July 2021.
    If the calculated tax amount exceeds EUR 640, it may be paid into the single tax account in three instalments - until 23 July, 23 August and 23 September 2021 - by paying a third of the total tax amount each time.
  • In calculating the tax from income from economic activity, in 2020 and 2021 the restrictions laid down in the law On Personal Income Tax in relation to the amount of expenditure on economic activity (not more than 80 % of income from economic activity) and taxable income (not less than 20% of income from economic activity) shall not be applied.
  • The taxpayer shall not make advance payments of tax from the income of economic activity for the taxation years 2020 and 2021. Advance payments of tax from income from economic activity for the taxation years 2020 and 2021 may be made voluntarily.
  • Support for compensating the remuneration of idle employees, self-employed persons (natural persons who have registered as performers of economic activity or receive royalties without registering as performers of economic activity), individual merchants and patent payers (aid for idle time) shall not be taxed with personal income tax and compulsory State social security contributions.
  • In 2021 there is no obligation to make personal income tax payments and compulsory State social security contributions from the presumed income of a member of the board of directors (which corresponds to the minimum monthly salary of approximately 500 euro), if the monthly turnover of the capital company exceeds 2500 euro and there has been no employee or board member in the capital company this month who obtains remuneration in the amount of at least the minimum monthly salary.