Government Decree No. 427 / 2025 Coll.
Government regulations on coefficients multiplying the number of children, pupils and students for the purpose of determining the proportion of regions and municipalities in tax revenue
Valid
Regulation
Effective from 01.01.2026
427
GOVERNMENT REGULATION
of 10 September 2025
on coefficients multiplying the number of children, pupils and students for the purpose of determining the proportion of regions and municipalities in tax revenue
The Government mandates, pursuant to Articles 3 (4) and 4 (10) of Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to the local authorities and to certain state funds (Law on the Budget Determination of Taxes), as amended by Act No. 267 / 2025 Coll., and Article VI (4) of Act No. 267 / 2025 Coll., amending Act No. 561 / 2004 Coll., on Pre-school, Basic, Medium, Higher Vocational and Other Education (Education Act), and certain other laws:
Coefficient
For the purposes of Articles 3 (2) and 4 (2) and 4 (5) of the Budget Tax Act, the coefficient multiplied by the number of children, pupils and students shall be:
(a) 1,2 in the case of children in a kindergarten;
(b) (2) in the case of children in a parent school established under Article 16 (9) of the Education Act and children in a parent school in a grade established under Article 16 (9) of the Education Act,
(c) 1 for children in the preparatory class;
(d) 2 in the case of children assigned to the preparatory stage of a special primary school;
(e) 1 in the case of primary school pupils established by the county or municipality;
(f) 1,2 for primary school pupils set up by a voluntary association of municipalities;
(g) 1,2 in the case of primary school pupils set up as a legal person for education, provided that at least two municipalities are the principal of the primary school,
(h) 2 in the case of primary school pupils established under § 16 (9) of the Education Act and primary school pupils in the class established under § 16 (9) of the Education Act;
(i) 1 for secondary school pupils;
j) 2 in the case of secondary school pupils established under § 16 (9) of the Education Act and secondary school pupils established under § 16 (9) of the Education Act;
(k) 1 for pupils of the Conservatory;
(l) 1 in the case of students of higher education;
(m) 0,1 in the case of primary school of art,
(n) 9 for children in a children's home,
(o) 1 for pupils and students staying in a youth home;
(p) 2 in the case of children and pupils staying in boarding school; and
(q) 0,1 in the case of children, pupils and students admitted to regular activities at the leisure centre.
Exceptional increase in the aggregate value obtained by multiplying the number of children, pupils and students by the coefficients referred to in § 1
If the number of children, pupils and students in schools set up by municipalities, education and accommodation establishments providing day-to-day education, accommodation and catering facilities established by municipalities and leisure centres established by municipalities and children in children's homes set up by municipalities in a total of 500, the cumulative value obtained by multiplying the number of such children, pupils and students shall be increased by the coefficients referred to in Article 1 by 10.
Efficacy
(1) This Regulation shall take effect on 1 January 2026.
(2) Paragraph 2 expires on 31 December 2026.
Prime Minister:
Prof. PhDr. Fiala, Ph.D., LL.M., v. r.
Minister for Education, Youth and Sports:
Doc. PhDr. Bek, Ph.D., v. r.
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Regulation Information
| Citation | Government Decree No. 427 / 2025 Coll., on coefficients multiplying the number of children, pupils and students for the purpose of determining the proportion of regions and municipalities in tax revenue |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.10.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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