Czech Republic tax guide
Planning reference for Czech Republic using CZK salary values.
This is not an official government calculation. Confirm final details with PwC Worldwide Tax Summaries - Czech Republic or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Czech-resident employee for calendar year 2026 claiming only the general personal tax credit. Spouse, child, disability and other credits or deductions are excluded.
Reference details
| Currency | CZK |
|---|---|
| National tax label | Personal Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | Employee social security is 7.1% up to the 2026 annual assessment cap; employee health insurance is 4.5% without that cap. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 15.0% | Up to 1,762,812 CZK |
| 2 | 23.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.