Document 141 - Amendment to the Act on the Budgetary Allocation of Taxes

Published date: 24.03.2026 |Processed date: 24.03.2026 |Session 10

Summary

The law changes the rules for budgeting taxes to counties to ensure a more equitable and dynamic distribution of funds. The main changes are an increase in the counties’ share of shared taxes from 10.23% to 10.97% and the introduction of new criteria for redistribution, such as population, length of roads or emergency medical services capacity. In addition, a separate additional share of 0.1% is set for the capital city of Prague. The change is intended to strengthen the financial stability of the regions and better reflect their current needs.

Topics

Additional documents

Additional document 1

Government Opinion on Print No. 141/0

Processed date: 21.04.2026

The government does not agree with the proposed amendment to the budget tax designation. In particular, it criticises the increase in the share of the regions in shared taxes from 10.26% to 10.97% and the introduction of an additional 0.1% share for Prague, as it believes this would significantly worsen the state budget. It also rejects the change in the criteria for redistribution according to the length of roads and the reduction in the weight of the school criterion, among other reasons, because of the misuse of money and duplication with another proposal. It also points out legislative technical errors in the proposal.

Laws affected by this document

243/2000

Zákon o rozpočtovém určení výnosu některých daní územním samosprávným celkům a některým státním fondům (zákon o rozpočtovém určení daní)