In the framework of the preparation of the state budget for 2010 the Chamber of Deputies approved a Government bill which now has to be passed by the Senate. The most important changes are the following:
Real estate tax rates. The Chamber approved an increase in the basic rates of the real estate tax affecting land (with the exception of agricultural land and forests) and apartment buildings and non-residential premises with the exception of buildings and non-residential premises used for other business activities. This increase applies from 1 January 2010 and is permanent.
For 2010, municipalities will be able to determine by decree the coefficients for calculating the real estate tax. This decree must be issued by 30 November 2009 (formerly the deadline for the decree was 1 August 2009).
Lump sum expenses. As of 2010, the rules on the lump sum expenses referred to income from business activity and other independent gainful activity are being changed again. This is also applicable for the lump sum expenses that have recently been increased for the 2009 taxable period.
Social and health insurance contributions.  According to the proposals, the maximum base of assessment for the social security and health insurance contributions will be increased from the multiple of 48 to the multiple of 72 of the average salary. This means an increase of the maximum base of the assessment from CZK 1,138,032 to CZK 1,707,048.
The decrease of the sickness insurance contributions rate paid by employers (from 2.3% to 1.4%) has been postponed from 2010 to 2011. Employers will also be entitled to deduct half of the wage compensation paid to employees in case of their temporary work incapacity from the sum of social contributions in 2010.
Value Added Tax (“VAT”).  Pursuant to the new law effective from 1 January 2010, the basic rate of VAT will increase from 19% to 20%. The reduced rate of VAT will increase from 9% to 10%. Current VAT rates will be applied to all transactions the tax points of which have arisen by the end of 2009.
Excise Tax. From 1 January 2010 the excise taxes on fuels, alcohol and tobacco products will also be increased.