DoubleTaxationTaxes on salary: Czech Republic
How much tax and social security is paid on a salary in Czech Republic, what is left as take-home pay, and which special tax regimes exist.
Calculation for a gross salary of €60,000 per year
| Gross salary | CZK 1,450,620 ≈ €60,000 |
|---|---|
| Income tax | |
| Daň z příjmů fyzických osob | CZK 186,750 ≈ €7,724 |
| Employee contributions | |
| Pojistné na důchodové pojištění | CZK 94,290 ≈ €3,900 |
| Pojistné na nemocenské pojištění | CZK 8,704 ≈ €360 |
| Pojistné na veřejné zdravotní pojištění | CZK 65,278 ≈ €2,700 |
| Take-home pay | CZK 1,095,598 ≈ €45,316 |
| Employer contributions and payroll taxes | |
| Pojistné na důchodové pojištění | CZK 311,883 ≈ €12,900 |
| Pojistné na nemocenské pojištění | CZK 30,463 ≈ €1,260 |
| Příspěvek na státní politiku zaměstnanosti | CZK 17,407 ≈ €720 |
| Pojistné na veřejné zdravotní pojištění | CZK 130,556 ≈ €5,400 |
| Employer's labour cost | CZK 1,940,930 ≈ €80,280 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Official OECD figures for the average wage (Taxing Wages 2026, 2025 data): tax burden on the employee 21.3 %, including employer contributions 41.2 %. OECD
Special tax regimes
These regimes are not included in the calculation above: each has its own conditions.
Paušální daň (paušální režim)
Who: Self-employed persons (OSVČ) whose self-employment income in the prior year did not exceed CZK 2,000,000, who are not VAT payers, not partners in a v.o.s. or general partners in a k.s., and have no other income except exempt, withholding-taxed and up to CZK 50,000 of capital, rental and other income.
A single monthly payment replacing income tax, pension and health insurance and returns: in 2026 band I — CZK 9,162 (reduced from CZK 9,984 from 1.7.2026 retroactively to 1.1.2026), band II — CZK 16,745, band III — CZK 27,139. Band I — income up to CZK 1m (up to 1.5m / 2m if at least 75% of income qualifies for 80%/60% or 80% flat-rate expenses), band II — up to CZK 1.5m (up to 2m at 80%/60%), band III — up to CZK 2m.
Výdaje procentem z příjmů (výdajové paušály)
Who: Self-employed persons with income from self-employment (trades, liberal professions, rental of business assets) who do not keep records of actual costs.
Instead of actual costs, a percentage of income is deducted: 80% — crafts and agriculture (max CZK 1,600,000), 60% — other trades (max CZK 1,200,000), 40% — liberal professions and other self-employment (max CZK 800,000), 30% — rental of business assets (max CZK 600,000); the rest is taxed at 15%/23% with the taxpayer credit.
Legal basis: Zákon č. 586/1992 Sb., o daních z příjmů, § 7 odst. 7–8
Osvobození příjmů z prodeje cenných papírů (časový test a limit 100 000 Kč)
Who: Individuals selling shares, bonds, fund units and other securities (and crypto-assets) that are not business assets.
Gains on selling a security are exempt if more than 3 years passed between purchase and sale (5 years for a kmenový list). Regardless of holding time, sales are exempt if total securities proceeds in the year do not exceed CZK 100,000. For crypto-assets the same 3 years and CZK 100,000 apply, but the 3-year exemption is capped at CZK 40,000,000 a year. Exempt income above CZK 5,000,000 must be reported to the tax office by the return deadline.
Legal basis: Zákon č. 586/1992 Sb., o daních z příjmů, § 4 odst. 1 písm. t), u), zj), zk), § 4 odst. 3, § 38v
Odpočet příspěvků na produkty spoření na stáří (penzijní spoření, životní pojištění, dlouhodobý investiční produkt)
Who: Czech residents (and EU/EEA residents with at least 90% of their income from Czechia) who pay into retirement savings: penzijní připojištění, doplňkové penzijní spoření, private life insurance, the long-term investment product (DIP) or long-term care insurance.
Contributions of up to CZK 48,000 a year in total can be deducted from the tax base. The product must not pay out before 120 months and not before the year you turn 60. For penzijní připojištění and doplňkové penzijní spoření only the part of the contribution above the amount that earns the maximum state contribution is deductible. If you withdraw early, the relief must be paid back through a tax return.
Legal basis: Zákon č. 586/1992 Sb., o daních z příjmů, § 15 odst. 6–8, § 15a, § 15b, § 38g odst. 5
Tax residence
When Czech Republic treats you as a tax resident
- You have a permanent home in the Czech Republic (bydliště), so under Czech law you are a Czech tax resident from the day that home arose, wherever your family lives.
- You spent 183 days or more in the Czech Republic in the calendar year — you are a Czech tax resident for the whole year, retroactively from 1 January.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Tax is levied on gross wages (employee contributions are not deductible), base rounded down to hundreds of CZK; 23% on the part of the base above 36 average wages (CZK 1,762,812 in 2026); only the basic taxpayer credit of CZK 30,840 is deducted.
- Social insurance (pension, sickness, state employment policy) capped at 48 average wages (CZK 2,350,416); health insurance 13.5% (employee 4.5%, employer 9%) uncapped.
- Standard employer rate 24.8% (non-hazardous work); a single employer for the whole year; employee is not a pensioner (no contribution discount for working pensioners). Gross is the annual amount including bonuses and 13th-month pay (taxed as ordinary wages).
- Local taxes — location: Czechia (national rates; no regional or local income taxes)
- Tax period: 2026-01-01 – 2026-12-31
- Exchange rate: 1 EUR = 24.177 CZK (ECB euro foreign exchange reference rate (CZK), 02/01/2026)
Sources
- Zákon č. 586/1992 Sb., o daních z příjmů: § 16 (15 % / 23 %, hranice 36násobku průměrné mzdy, zaokrouhlení na stovky), § 21g (průměrná mzda), § 35ba (sleva na poplatníka 30 840 Kč)
- ČSSZ: maximální vyměřovací základ 2026 — 2 350 416 Kč (48 × průměrná mzda 48 967 Kč)
- ČSSZ: sazby pojistného (zaměstnavatel 24,8 % = 21,5 + 2,1 + 1,2; zaměstnanec 7,1 % = 6,5 + 0,6)
- MPSV: Sociální pojištění v roce 2026 (sazby od 1.1.2026, maximální vyměřovací základ)
- Zákon č. 592/1992 Sb., o pojistném na veřejné zdravotní pojištění, § 2 (13,5 %), § 3 (vyměřovací základ zaměstnance)
- Forvis Mazars: Changes to wage rates, limits and decisive amounts from 2026 (průměrná mzda 48 967 Kč, sleva 30 840 Kč)
- OECD Taxing Wages 2026, Czechia (contribution structure, no local taxes)
Data checked: 01/11/2026. An indicative calculation for a typical case. Not tax advice.