The paper will focus on the fiscal aspects of universal health financing schemes. These are financed in the Czech Republic from two main sources, the proportional health tax and general taxes (government budget). Proportional health tax revenue is linked to the level of economic activity and the phase of economic cycle. Financing from general taxes is significantly subject to the political cycle and public choice and is linked to the government's budgetary constraints and public debt. This paper will explain the logic of using these funding sources in an aging population, considering expected demographic trends in Czechia and Czech Fiscal Council’s projections. A normative research element is the proposal to change the health tax rate to cover the expenditure of health insurers on productive-age people. The paper will highlight the importance of the sustainability of health financing and will also remind the scope for optional schemes that can support this process for those interested.