Document 17 - Vl.n.z. o státním rozpočtu ČR na rok 2026

[1/26] The document presents the government’s draft law on the state budget of the Czech Republic for 2026, which sets total revenues of CZK 2.122 trillion and expenditures of CZK 2.408 trillion, which means a deficit of CZK 286 billion. The deficit will be covered by an increase in the state debt. The Act contains detailed financial relations between the state budget and the budgets of regions, municipalities and the capital city of Prague, as well as contributions to the performance of state administration. It also regulates financial relations with the European Union, including expected revenues and levies. The law also empowers the Minister of Finance to exceed certain budget indicators in the event of an increase in revenues. The law is set to come into effect on 1 January 2026.

[2/26] This part of the document focuses on the budget indicators of individual ministries and offices in the Czech Republic for 2025. It contains detailed information on revenue and expenditure, including specific items such as staff salaries, compulsory insurance premiums, subsidies for research, development and innovation, and funding from the European Union budget. Emphasis is placed on supporting research, education, culture, health and defence, as well as preparing for crisis situations. The document also includes expenditure on the performance of tasks of specific offices, such as the Constitutional Court, the Czech Statistical Office or the Administration of State Material Reserves. Budget lines are divided into institutional and targeted support, with some projects co-financed by the EU.

[3/26] This part of the document focuses on budget contributions and expenditures of the state administration, including the financing of specific agendas, such as the digital technical map, substitute family care, public guardianship and activities in relation to foreigners with temporary protection. The document sets out specific amounts of contributions for regions, municipalities and the capital city of Prague based on the number of inhabitants, scope of competence and actions performed. Special attention is paid to the financing of agendas related to the issuance of identity and driving licenses, registry offices, trade licensing offices and examiners. Contributions are calculated according to well-defined formulas and coefficients, taking into account year-on-year changes and the specific needs of individual administrative units. Emphasis is placed on the transparent reallocation of funds and ensuring the financing of the performance of state administration in accordance with applicable laws and regulations.

[4/26] The document deals with the draft Act on the State Budget of the Czech Republic for 2026, which is in accordance with international treaties, the constitutional order of the Czech Republic and the law of the European Union. The budget is proposed with a deficit of CZK 286 billion, it includes revenues and expenditures of the state budget, including financial relations with the EU budget, regions, municipalities and the capital city of Prague. Emphasis is placed on compliance with the rules of budgetary responsibility, including the reduction of structural deficits and expenditure frameworks. The document also reflects the recommendations of the European Commission and includes measures to support economic, social and budgetary policies. Particular attention is paid to defence spending, infrastructure reconstruction and social benefits, including support for persons with temporary protection.

The macroeconomic framework assumes moderate growth in the Czech economy, a decline in inflation and stable unemployment. Fiscal policy is neutral, with an emphasis on consolidating public finances and increasing investment in transport infrastructure and defence. The document also mentions risks related to geopolitical tensions, trade barriers and price stability, which may affect economic developments.

The Ministry of Finance states that there was no lobbying during the preparation of the law. The bill includes detailed financial relations between the state budget and other entities, including the Export Guarantee and Insurance Company, and lays down rules for transfers of funds to state financial assets.

[5/26] The document focuses on the macroeconomic framework, fiscal policy and expenditure framework of the state budget of the Czech Republic for 2026. The main priorities are increased defence spending, which will reach 2.35% of GDP, investment in infrastructure and support for research, development and innovation. State budget revenues will increase by CZK 36.6 billion year-on-year. While expenditure will increase by CZK 81.6 billion. This will lead to a deepening of the deficit to CZK 286 billion. Significant changes include adjustments to tax rates, an increase in social security contributions and the indexation of pensions. The document also contains sensitivity analyses that model the impacts of slower economic growth in the EU and interest rate hikes on the Czech economy and public finances.

The expenditure framework for 2026 was approved in the amount of CZK 2,458 billion. It includes adjustments based on macroeconomic forecasts and changes in revenues from EU funds. A significant part of expenditure is made up of mandatory expenditure, including social benefits, pensions and unemployment benefits. Investments in defence and transport infrastructure are crucial for economic growth and national security.

The sensitivity scenarios show that slower growth in the EU economy could reduce the Czech Republic’s GDP by 0.8% and an increase in interest rates would have a negative impact on household exports, investment and consumption. Both scenarios would lead to an increase in government debt and affect the public finance balance.

[6/26] This part of the document focuses on the draft state budget of the Czech Republic for 2026, with the key point being the increase in total state budget revenues by CZK 51 billion (2.6%) compared to the previous year, while EU revenues are decreasing by CZK 15 billion. The tax quota will stabilize around 33% of GDP, while legislative changes, such as tax rate increases and the introduction of top-up taxes, will affect tax revenues. State budget expenditures will reach CZK 2,408.7 billion, which represents a year-on-year increase of CZK 81.6 billion, with mandatory expenditure accounting for the largest share (83.4% of total expenditure).

Significant changes include adjustments to the budget allocation of taxes, which will reduce the share of the state budget in shared taxes, and an increase in expenditure on defence, security and social policy. Capital expenditures will increase by CZK 22.2 billion, with the largest investments going to energy, defence and transport. Revenues from social security contributions will increase by 8.3%, which will contribute to the pension system’s surplus of CZK 24 billion.

Other key areas include spending on education, health and culture, with plans to continue investing in research and development. The document also emphasizes the stability of mandatory expenditure and its significant share in the total budget, while legislative changes will affect the structure and amount of this expenditure.

[7/26] The document focuses on the budget of the Czech Republic for 2026, with key changes including the transfer of funding for non-teaching work in regional education to school founders, which leads to a reduction in the number of places and salary expenditure. State defence spending has been increased in accordance with the legal obligation to budget at least 2% of GDP for defence. Social expenditure, including pension insurance, sickness insurance and unemployment benefits, recorded a year-on-year increase, with pensions indexed. The new state social assistance benefit merges several existing benefits, which affects the structure of social spending. Expenditure on the salaries of state administration employees is increasing, including across-the-board indexation and stabilization bonuses for members of the security forces. The budget also includes expenditure on the co-financing of projects from EU/FM funds, which affects the number of posts and the volume of salary funds.

[8/26] This part of the document focuses on the draft state budget of the Czech Republic for 2026, while analysing in detail the expenditures of individual ministries and programmes. The largest part of the budget is allocated to education, defence, transport and agriculture. Significant investments are directed to the modernisation of the army, the construction of transport infrastructure and the support of regional development, including programmes co-financed by the EU.

The document also describes the system of programme financing through the EDS, RIS ZED and SMVS modules, which record investment and non-investment expenditures. The total expenditure on financing the programmes amounts to CZK 709.8 billion. The largest part is intended for non-investment subsidies and support for regional education. R&D&I spending increases by 8.1% compared to 2025, with support going to research organisations and defence projects.

Other key areas include non-investment transfers to businesses, in particular for renewable energy sources and support for the employment of persons with disabilities. State defence spending is planned at 2.35% of GDP, which includes the modernisation of military equipment and an increase in the number of professional soldiers. The document also mentions state guarantees and their use within the framework of international financial obligations and programs, such as COVID III or export support through EGAP and CEB.

[9/26] The document focuses on the budget of the Czech Republic for 2026, including planned expenditures and revenues in various chapters. Key areas include financing green projects, transport infrastructure, agriculture, education and national debt. Special attention is paid to expenditure on emission allowances, support for environmental measures, and financing of projects from EU funds. The budget of the Ministry of Transport is reduced by 8% compared to 2025, while the Ministry of Agriculture is recording a decrease of 6.9%. Expenditure on education is reduced by 3.14%, while a change in the financing of schools and school facilities is planned. The state debt is expected to reach CZK 3.903 trillion in 2026, which is an increase compared to 2025. The Czech Republic remains a net recipient of funds from the EU budget, while it plans to draw funds from programs such as the National Recovery Plan and EEA/Norway financial mechanisms and the Swiss-Czech cooperation.

[10/26] The document focuses on the analysis of tax reliefs in the Czech Republic for 2023, their structure and impacts on public budgets. The main part is devoted to tax exemptions, tax credits and reduced rates, with the largest share being social reliefs, such as the taxpayer discount or the exemption of social benefits. From 2024, Act No. 349/2023 Coll. brings changes, such as the abolition of some tax credits (e.g. for placing a child in a preschool facility) and the introduction of new tax-supported products. From 2026, Act No. 176/2025 Coll. extends the possibility of deducting interest on housing loans. The total impact of the legislative changes will lead to a reduction in tax reliefs by CZK 4.6 billion. CZK until 2026. The document also contains detailed tables of state budget revenues and expenditures, including capital and current expenditures.

[11/26] The document focuses on the budget of the Czech Republic for 2026, including capital and current expenditures, financing and investment transfers. It contains details of budget items such as expenditure on defence, health, education, transport, social services and other areas. Special attention is paid to investment transfers to the business sector, non-profit organizations, budgets at the territorial level and abroad. The document also states the difference between revenues and expenditures of the state budget, which shows a deficit. It also deals with financing from domestic and foreign sources and includes details about individual chapters of state administration and their budgets. Overall, the budget is proposed with a slight increase compared to the previous year, reflecting growth needs in key areas of government and services.

[12/26] This document focuses on the budget of the Czech Republic for 2026, including a detailed breakdown of expenditures of individual ministries, offices and programmes. It contains information on capital and current expenditure, funding from the EU budget, and specific programmes such as the NPO, Horizon Europe or the OP Employment. Emphasis is placed on supporting research, innovation, environmental projects, social expenditure and financing of local governments. The document also includes reserves for crisis situations, extraordinary expenditure and export support. Particular attention is paid to expenditure on salaries of state administration employees and contributory organizations, including their number and distribution according to individual chapters.

[13/26] This part of the document focuses on the state administration budget for 2026, including allocated funds for salaries, other payments for work performed and the number of positions in organizational units of the state. It contains detailed data on the budgets of individual ministries, offices and other state institutions, including planned expenditure on employee salaries and their distribution by category. The document also provides an overview of state budget revenues by chapter and type, including taxes, fees and other revenues. Particular attention is paid to expenditure on research, development and innovation, foreign development cooperation and humanitarian aid. Furthermore, the State guarantees for loans and loan repayments in 2026 are presented, including the limits of the guarantees and their distribution among the different institutions.

[14/26] The document focuses on the revenues of the state budget of the Czech Republic for the years 2024, 2025 and 2026, divided according to individual chapters and species classification. It contains details of revenue from taxes, fees, insurance premiums, capital income and transfers, including revenue shared with the European Union. Special attention is paid to revenues from personal and corporate income taxes, value added tax, and income from the operation of motor vehicles. The document also includes income from the sale of property, repayments of borrowed funds and penalty payments received. Emphasis is placed on the distribution of revenues among individual state institutions, such as ministries, offices and agencies, including specific items such as government debt and operations on state financial assets.

[15/26] This part of the document focuses on the revenues and expenditures of the state budget of the Czech Republic for 2024 and 2026, divided according to individual chapters and species classification. It contains detailed data on income from taxes, fees, insurance premiums, capital income and transfers, as well as expenditure on salaries, social benefits, investments and non-investment transfers. The document also lists budget items for individual state institutions, such as ministries, offices and agencies, including their planned expenditure on different types of activities. Particular attention is paid to expenditure on government debt, operations of state financial assets and general treasury management.

Emphasis is placed on the transparent distribution of funds between individual chapters, including investment and non-investment transfers, and on the planning of long-term expenditure on tangible and intangible assets. The document also includes an overview of revenues shared with the European Union and other international organizations, reflecting the Czech Republic’s involvement in international financial mechanisms.

Overall, the document provides a comprehensive overview of the state’s financial management, including planned revenues and expenditures, and serves as a basis for budget decision-making and control of the effectiveness of the use of public funds.

[16/26] This part of the document focuses on the budget expenditures of the Czech Republic for the years 2024, 2025 and 2026, divided according to individual chapters and types of expenditure. It contains detailed data on investment and non-investment transfer funds, including expenditure on salaries, purchases of materials, energy and services. He also deals with capital expenditures, such as investments in tangible fixed assets, land and easements. The document also includes an overview of expenditure on the state debt, operations of state financial assets and general treasury administration.

A significant part is devoted to transfers to entrepreneurs, non-profit organizations, budgets of the territorial and central level, contributory organizations and natural persons. It also includes expenses for international organizations, membership fees, and transfers abroad. The document provides a detailed overview of the distribution of funds among individual state institutions and their specific needs.

Overall, the document serves as a basis for planning and control of the state budget, emphasizing the transparency and effective use of public finances in various areas of state administration and the public sector.

[17/26] This document focuses on the budget of the Czech Republic for 2024, detailing expenditures by individual chapters and species classification. It contains an overview of the financing of various state institutions, ministries and other bodies, including expenditure on social benefits, healthcare, education, defence and other areas. The document also includes planned investments, non-investment transfers and expenditure on the management of the state debt. It also deals with expenditure on research, development and business support, as well as on environmental protection and infrastructure. The budget is divided into current and capital expenditures, with specific amounts for each sector and project.

Particular attention is paid to expenditure on transport, education, health and social services, which make up a significant part of the budget. The document also contains an overview of planned expenditures for 2025 and 2026, which allows for a longer-term view of state finances.

[18/26] This document focuses on the breakdown of expenditures of the state budget of the Czech Republic for the years 2025 and 2026 by individual chapters and areas. It contains detailed financial allocations for various ministries, offices, and areas such as defense, healthcare, education, social security, and more. Special attention is paid to social benefits, employment support, research and development, as well as expenditure on defence and national security. The document also includes expenditure on environmental protection, housing, municipal services and cultural activities. The total budget is divided into detailed categories that cover a wide range of public services and state administration.

Emphasis is placed on the financing of social services, including state social support benefits, benefits for persons with disabilities and unemployment benefits. Significant funds are also allocated to research and development in various areas, including healthcare, defense and the environment. The document also includes expenditure on crisis management, environmental protection and support for cultural and sports activities.

[19/26] This part of the document focuses on the breakdown of the state budget expenditures of the Czech Republic for 2024 and 2025 by individual chapters and areas. It contains detailed financial allocations for various government institutions, ministries, and specific areas such as defense, education, healthcare, culture, social security, and more. The document also includes R&D expenditure in various sectors, including health, environment, and security. It also deals with the financing of political parties, state administration and local government, as well as expenditure on crisis management and the integrated rescue system. A significant part is devoted to social benefits, employment support and pension insurance.

Overall, the document provides an overview of planned spending on key areas of government and public services, highlighting priorities in the areas of security, social policy and education. It also contains data on R&D spending, indicating an emphasis on innovation and long-term development.

[20/26] This part of the document focuses on the breakdown of state budget expenditures by individual chapters and programmes for the period 2026–2028. It contains a detailed overview of the funding of individual ministries, offices and agencies, including the specific amounts allocated to different programmes and projects. Special emphasis is placed on programme financing, subsidy expenditures and management of state-owned property (SMVS).

The document also lists specific programs such as support for social services, education, healthcare, defense and ecology. It also contains information on the financing of projects aimed at the integration of foreigners, the promotion of cultural heritage and the development of infrastructure. Overall, it provides an overview of planned investments and priorities of the state budget.

Funding for research, innovation and technological development through grant agencies and other institutions is also an important part, reflecting efforts to promote science and modernisation in various areas.

[21/26] The document focuses on the expected development of state financial assets and liabilities, budgets of territorial self-governing units and voluntary associations of municipalities in 2025 and 2026. It describes changes in the budgetary allocation of taxes, including an increase in the share of municipalities and regions in shared taxes, and the transfer of funding for non-teaching staff to school founders. It also focuses on the expected growth of government debt, especially through government bond issues, and changes in state equity interests in domestic and foreign companies. The budgets of municipalities and regions are predicted with a surplus, while municipalities and regions will draw transfers from the state budget, which, however, will be affected by austerity measures. The document also provides details on contributions to the performance of state administration for municipalities and changes in capital expenditures of municipalities and regions, which focus on infrastructure and public services.

Emphasis is placed on the stability of revenues of municipalities and regions, their investment potential and the impact of legislative changes on budget management. It also mentions specific cases of receivables from abroad, such as Belarus and Indonesia, and their gradual settlement.

[22/26] This part of the document focuses on the financing of the performance of state administration and budgetary relations between the state, municipalities and regions in 2026. It describes the mechanisms for calculating contributions to the performance of public administration, which take into account the size of the population, administrative districts and specific activities such as the issuance of identity cards or public guardianship. Special attention is paid to the capital city of Prague, which performs both municipal and regional administration, and its contribution is determined on the basis of a fixed rate and other parameters.

The document also mentions changes in the budgetary allocation of taxes and the transition of financing of some activities, such as non-teaching work, from subsidies to shared taxes. It also deals with subsidies from the chapter General Treasury Administration, which include funds for election expenses, infrastructure renewal and other specific programs. He also mentions new programs, such as anti-radon measures, and changes in the allocation of funds at the level of regions and municipalities.

Overall, the document emphasizes the reduction of some contributions and the reallocation of funds based on current statistics and legislative changes, while emphasizing transparency and efficiency in the use of public funds.

[23/26] The document focuses on budget expenditure in key areas for 2026, including social security, education and health. Social security is the largest spending area, mainly due to pension insurance, which has been increased in response to inflation and humanitarian benefits for Ukrainian refugees. In the field of education, emphasis is placed on ensuring quality and accessible education at all levels, with a significant part of expenditure managed by local government units. The healthcare sector has stabilised at a higher level of expenditure after the COVID-19 pandemic, with an emphasis on prevention and long-term care. The newly introduced “super-benefit” in the social area is intended to simplify administration and better target support to low-income households. Research and development are supported in the fields of education and social security, with the aim of increasing the competitiveness and quality of research institutions.

[24/26] This part of the document focuses on the planned expenditures of the state budget for 2026 in various areas, including healthcare, defence, transport, industry and security. Healthcare emphasizes preventive care, long-term care, and research, with the aim of improving the availability of services and the efficiency of spending. Defence is seeing a significant increase in the budget in connection with NATO commitments and the modernisation of the army. Transport is focused on the development of road and rail infrastructure in order to increase safety and accessibility. The industry focuses on energy, competitiveness and innovation, with an emphasis on decarbonization and support for high-tech industry. Security and public order includes measures to increase crisis preparedness and modernise technical equipment.

The document also includes performance indicators that track efficiency and progress in individual areas, such as the level of use of preventive care, infrastructure upgrades or end-user involvement in research. Expenditure is broken down by chapter and paragraph, with some areas experiencing significant changes in the budget due to external events such as the pandemic or the energy crisis.

Overall, the document provides an overview of the priorities and objectives of the state budget for 2026, with an emphasis on improving public services, modernising infrastructure and supporting research and innovation in key sectors.

[25/26] The document focuses on the draft state budget for 2026, detailing expenditure in various areas such as agriculture, forestry, water management, legal protection, employment policy, culture, local development and the environment. In the field of agriculture, emphasis is placed on sustainability, support for organic farming and the development of competitiveness, with expenditures amounting to CZK 55 billion. Water management focuses on improving infrastructure and preventing floods, with expenditures of CZK 2.2 billion. Legal protection includes the judiciary, prisons and prosecutor’s offices, with the aim of increasing efficiency and justice, with expenditures reaching CZK 40.5 billion.

Employment policy focuses on supporting the unemployed, employing people with disabilities and active employment policy, with total expenditure of CZK 30.5 billion. Culture, sport and leisure activities aim to strengthen social cohesion and quality of life, with expenditure amounting to CZK 29.6 billion. Local development focuses on housing affordability and regional development, with expenditures of CZK 26.8 billion. The environment emphasizes the protection of air, water and adaptation to climate change, with a budget of CZK 21.3 billion. A significant part of the funds is allocated through the State Environmental Fund.

The document also contains performance indicators that monitor the effectiveness and impacts of individual measures, such as the share of renewable energy sources, air quality, housing affordability or the employment rate of women with small children. The changes in the budget reflect current priorities, such as support for environmental initiatives, improvement of infrastructure and social policy, and at the same time respond to legislative adjustments and European commitments.

[26/26] The document focuses on the state budget for 2026, especially on expenditure in the areas of the environment, research, public services and special chapters. Key objectives include water conservation, nature care, climate change adaptation, waste management and research support. Expenditures on water and landscape protection are planned with an emphasis on improving the quality of groundwater and surface water, reducing soil erosion and expanding protected areas. In the field of waste management, the aim is to increase recycling and reduce landfilling of municipal waste. The budget also includes support for research and development, with the largest part being administered by the Academy of Sciences of the Czech Republic, the Technology Agency of the Czech Republic and the Grant Agency of the Czech Republic. Specific chapters cover expenditure on elections, political parties and other specific areas of state administration, with an emphasis on effective management of public finances and the sustainability of state debt.

Significant changes include modifications to the methodology for assessing soil erosion, the planned expansion of protected landscape areas, and the gradual end of municipal waste landfilling by 2035. In the field of foreign relations, emphasis is placed on economic diplomacy, development cooperation and effective administration of the visa agenda. Expenditure on elections and political parties is budgeted with regard to the planned elections in 2026, including elections to councils and the Parliament of the Czech Republic.