Third consolidation package for 2026: a big overview of the changes
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September 10, 2025
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Minister of Finance On 9 September 2025, it presented the third package of consolidation measures. The aim is to reduce the deficit with an expected benefit of approximately €2.7 billion in 2026. Below you will find a clear summary of the key points and deadlines that are to apply from 1. 1. 2026 (if confirmed by the legislative process).
State investigation
Less shopping and offices - limiting purchases of goods, services and capital expenditures, reducing vehicle purchases and merger or abolition of offices.
Wages in public administration - the salaries of many officials they freeze; exceptions will be teachers and healthcare workers. Cuts in wage budgets should not affect police officers, firefighters, soldiers, financial administration, judges and prosecutors.
Local governments - municipalities and local governments should be reduced VAT share and savings should be made on salaries and the operation of local governments.
PN in enterprises -the employer should pay wage compensation in the event of PN first 14 days (instead of 10). The social insurance company would pay sick pay from the 15th day.
Return to work support - The unemployment benefit would decrease from the 4th to the 6th month (40 %, 30 %, 20 %; the first 3 months remain 50 %).
Parents on maternity/parental leave - if a parent during care works or does business, the state for him will not pay social security contributions; actual income is included in the pension.
13th pension - in years 2026 – 2028 should remain firm on the amount 667,30 €.
Taxes and levies
Progressive income tax for FO. The changes will affect above-average incomes. Rates only on part of income above the limit:
to 44 000 € – 19 %,
above 44 000 € – 25 %,
above 60 000 € – 30 %,
above 75 000 € – 35 %.
For constitutional officials and members of parliament: 29 % / 35 % / 40 % / 45 % in the same bands.
Tax licenses (DPPO) for the largest companies. New band for companies with with income over €5 million: license increases from 3 840 € on 11 520 € (approx. 1,400 subjects).
Self-employed and employee contributions.
Self-employed: the minimum is to be calculated from 60 % average wage (instead of 50 %). It is estimated that minimum social contributions would increase to approx. 303,11 € (compared to €252.59 in 2025).
Employees / self-employed / self-employed: health contributions +1 pp. (the details of the final adjustment after the transition period 2024–2027 are not yet clear).
Collective investing. Special levy for administrators, DSS and DDS from 4,36 % on 15 %.
Holidays and sales
Holidays - November 17 should cease to be a public holiday permanently; in year 2026 this should also apply January 6 a May 8. At the same time, it is canceled ban on sales during holidays (the details of the setting – e.g. Christmas – are still being finalized by the department).
Changes in "negative externalities"„
Higher VAT (23 %) on selected foods with more sugar and salt: sweets, ice cream, jams, sweetened soft drinks, salty snacks. Exceptions: alone sugar/salt, baby food and meals, milk drinks, yogurts, 100 % sugar-free juices, DIA food.
Gambling and insurance - Online games from 27 % to 30 % (stone works also above). Non-life insurance tax z 8 % to 10 %. The plan is to tax also bank fees for card deposits into gambling (estimated revenue ~€12 million).
Payment from primary materials - New tax €1.35/ton in new mining of gravel, sand, stone, gravel and sand.
Combating tax evasion and optimization
General tax amnesty (1. 1. – 30. 6. 2026) - after payment of the arrears or filing of an additional return, income tax fines and interest are waived, VAT, excise taxes, motor vehicle tax a insurance tax. It does not apply to advances, installments, special levies in regulated sectors, solidarity contribution or local taxes and fees.
Mandatory cashless payments - from March 2026 sellers must enable payments By QR code or terminal. Cash registers should be prepared in November 2025, public trial operation January 2026.
Deductions from remuneration during maternity leave, parental leave or maternity leave - the exception is being abolished – such income should be used to pay social contributions. At the same time, it is to be made more efficient PN check.
VAT and cars - if the company car is also used privately, VAT deduction only 50 % (including operating, service, fuel expenses). 100 % deduction only for exclusive business use.
Shorter "tax holidays" for self-employed workers - compulsory social insurance from the 1st day of the 6th month after starting a business (also applies to those who have not yet exceeded the income threshold). Min. premium ~€131.34 (VZ 26 % from the average wage).
Fictitious businesses - the definition of dependent work will be clarified and will tighten sanctions; the goal is to reduce forced trades by ~10 % per year.