Lump-sum regime for natural persons in 2022 (No. 1045)

Individuals (natural persons) interested in entering the lump sum tax regime in 2022 must make a notice of entry by the tenth day of the relevant tax period. For the year 2022, taxpayers must therefore file the notice by Monday, January 10, 2022, with the taxpayer becoming a lump-sum taxpayer on the first day of the relevant tax period, i.e. on January 1, 2022.

The amount of the taxpayer’s advance payment under the lump-sum regime is CZK 5,994 per month. You will find more information on the new amount of the lump-sum tax advance payment in the Information message of the Financial Administration. We remind you of the fact that the advance payment for January 2022 is due by January 20, 2022, both for taxpayers who have recently entered the lump-sum regime and for those who have been already using it and continue to do so.

If the taxpayer has already entered the lump-sum regime in 2021 and would like to continue in this regime, he/she does not have to take any action and automatically continues to be subject to the lump-sum regime in 2022. However, if the taxpayer is no longer interested in the lump-sum regime in 2022, he/she must file a notice of his/her voluntary withdrawal from the regime, also by January 10, 2022.

publikováno 20.12.2021
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