{"country":"czechia","countryName":"Czechia","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"CZK","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax","title":"Personal income tax (daň z příjmů fyzických osob, § 16)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":1762812,"rate":0.15},{"from":1762812,"to":null,"rate":0.23}],"source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů (Income Tax Act), consolidated version in force from 1 August 2026, § 16","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Tax base (základ daně), per year","note":"23% applies to the part of the tax base above 36× the average wage (CZK 48,967 in 2026). Monthly withholding uses 3× the average wage, CZK 146,901 a month. The tax base is rounded down to whole hundreds of crowns; credits are deducted from the tax."},{"id":"tax-credits","title":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","kind":"values","rows":[{"label":"Taxpayer credit (základní sleva na poplatníka), per year","value":30840,"unit":"money","note":"also for non-residents; not reduced for part of the year"},{"label":"Taxpayer credit, per month (withholding)","value":2570,"unit":"money"},{"label":"Spouse credit (sleva na manžela), per year","value":24840,"unit":"money","note":"doubled for a spouse with a ZTP/P card; claimed only in the annual return","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35bb","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Spouse credit: spouse's own income per year up to","value":68000,"unit":"money","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35bb","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Spouse credit: household child under age","value":3,"unit":"number","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35bb","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Basic disability credit (invalidity of the first or second degree), per year","value":2520,"unit":"money"},{"label":"Extended disability credit (invalidity of the third degree), per year","value":5040,"unit":"money"},{"label":"Credit for a ZTP/P card holder, per year","value":16140,"unit":"money"},{"label":"Student credit (sleva na studenta)","value":"None: § 35ba odst. 1 lists no student credit","unit":"text","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35ba","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null},"status":"not_applicable"},{"label":"Child tax benefit: first child, per year","value":15204,"unit":"money","note":"CZK 1,267 a month","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Child tax benefit: second child, per year","value":22320,"unit":"money","note":"CZK 1,860 a month","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Child tax benefit: third and each further child, per year","value":27840,"unit":"money","note":"CZK 2,320 a month; doubled for a child with a ZTP/P card","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Tax bonus (daňový bonus): minimum annual amount","value":100,"unit":"money","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Tax bonus: income condition","value":"Employment or self-employment income in the year of at least 6× the minimum wage","unit":"text","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Monthly tax bonus: monthly employment income of at least (half the minimum wage)","value":11200,"unit":"money","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Monthly tax bonus: minimum amount paid","value":50,"unit":"money","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35ba","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household."},{"id":"agreements","title":"Agreements to perform work (DPP), small-scale work and withholding tax","group":"employee","kind":"values","rows":[{"label":"DPP: monthly pay from one employer from which social and health insurance apply","value":12000,"unit":"money","note":"25% of the average wage, rounded down to CZK 500","source":{"title":"e-Sbírka: Zákon č. 187/2006 Sb., o nemocenském pojištění, consolidated version in force from 1 November 2026, § 6 odst. 2 and § 7a","url":"https://e-sbirka.gov.cz/sb/2006/187/2026-11-01","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Small-scale employment and DPČ: monthly pay from which sickness and pension insurance apply (rozhodný příjem)","value":4500,"unit":"money","note":"10% of the average wage, rounded down to CZK 500","source":{"title":"e-Sbírka: Zákon č. 187/2006 Sb., o nemocenském pojištění, consolidated version in force from 1 November 2026, § 6 odst. 2 and § 7a","url":"https://e-sbirka.gov.cz/sb/2006/187/2026-11-01","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Final withholding tax (srážková daň) without a signed tax declaration","value":0.15,"unit":"rate","note":"DPP pay up to CZK 11,999 and small-scale pay up to CZK 4,499 a month from one payer"}],"source":{"title":"Finanční správa: Aktuální dotazy a odpovědi k dani z příjmů fyzických osob ze závislé činnosti za zdaňovací období 2025 a pro zdaňovací období 2026 (3 March 2026)","url":"https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/zamestnanci-zamestnavatele/dotazy-a-odpovedi/2026/aktualni-dotazy-a-odpovedi-k-dani-z","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Above the thresholds, or with a signed tax declaration (prohlášení k dani), the pay is taxed by monthly advances on the 15%/23% scale."},{"id":"social-employee","title":"Social insurance: employee contributions (pojistné na sociální zabezpečení)","group":"employee","kind":"values","rows":[{"label":"Pension insurance (důchodové pojištění)","value":0.065,"unit":"rate"},{"label":"Sickness insurance (nemocenské pojištění)","value":0.006,"unit":"rate"},{"label":"Total employee social insurance","value":0.071,"unit":"rate"},{"label":"Maximum annual assessment base (48× the average wage)","value":2350416,"unit":"money","source":{"title":"ČSSZ: Maximální vyměřovací základ","url":"https://www.cssz.gov.cz/web/cz/maximalni-vymerovaci-zaklad","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Average wage for 2026 (průměrná mzda)","value":48967,"unit":"money","note":"2024 general assessment base × conversion coefficient, rounded up","source":{"title":"e-Sbírka: Nařízení vlády č. 365/2025 Sb. of 24 September 2025 (general assessment base for 2024 and conversion coefficient), § 1","url":"https://e-sbirka.gov.cz/sb/2025/365/2026-01-01","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"e-Sbírka: Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti, consolidated version in force from 1 November 2026, § 7 odst. 1","url":"https://e-sbirka.gov.cz/sb/1992/589/2026-11-01","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Gross pay (vyměřovací základ)","note":"Above the annual maximum base with one employer, neither the employee nor the employer pays social insurance on the excess; with several employers the employee reclaims the excess."},{"id":"social-employer","title":"Social insurance: employer contributions","group":"employer","kind":"values","rows":[{"label":"Pension insurance (důchodové pojištění)","value":0.215,"unit":"rate"},{"label":"Sickness insurance (nemocenské pojištění)","value":0.021,"unit":"rate"},{"label":"State employment policy contribution (příspěvek na státní politiku zaměstnanosti)","value":0.012,"unit":"rate"},{"label":"Total employer social insurance","value":0.248,"unit":"rate"},{"label":"Staff in hazardous work (rizikové zaměstnání), total","value":0.278,"unit":"rate","note":"pension 24.5%; rising to 28.8% in 2027 and 29.8% from 2028"},{"label":"Paramedics and company fire brigade members, total","value":0.298,"unit":"rate","note":"pension 26.5%"},{"label":"Maximum annual assessment base per employee","value":2350416,"unit":"money","source":{"title":"ČSSZ: Maximální vyměřovací základ","url":"https://www.cssz.gov.cz/web/cz/maximalni-vymerovaci-zaklad","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"e-Sbírka: Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti, consolidated version in force from 1 November 2026, § 7 odst. 1","url":"https://e-sbirka.gov.cz/sb/1992/589/2026-11-01","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Gross pay (vyměřovací základ)","note":"Contributions are rounded up to whole crowns."},{"id":"health","title":"Health insurance (pojistné na veřejné zdravotní pojištění)","group":"employee","kind":"values","rows":[{"label":"Total health insurance rate","value":0.135,"unit":"rate"},{"label":"Employee share (one third)","value":0.045,"unit":"rate"},{"label":"Employer share (two thirds)","value":0.09,"unit":"rate"},{"label":"Minimum monthly assessment base for employees (the minimum wage)","value":22400,"unit":"money"},{"label":"Minimum monthly health insurance for a full-time employee","value":3024,"unit":"money"},{"label":"Maximum assessment base","value":"None (abolished)","unit":"text"}],"source":{"title":"e-Sbírka: Zákon č. 592/1992 Sb., o pojistném na veřejné zdravotní pojištění, consolidated version in force from 1 November 2026, § 2 and § 3","url":"https://e-sbirka.gov.cz/sb/1992/592/2026-11-01","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Gross pay","note":"Where pay is below the minimum wage, the employer pays the difference up to the minimum base (with listed exceptions such as ZTP and ZTP/P card holders)."},{"id":"minimum-wage","title":"Minimum wage (minimální mzda)","group":"employer","kind":"values","rows":[{"label":"Minimum monthly wage (40-hour week)","value":22400,"unit":"money"},{"label":"Minimum hourly wage (40-hour week)","value":134.4,"unit":"money"},{"label":"From 1 January 2027","value":"CZK 148.30 an hour (minimum monthly wage CZK 24,900)","unit":"text","source":{"title":"e-Sbírka: Sdělení Ministerstva práce a sociálních věcí č. 171/2026 Sb. of 23 September 2026 (minimum wage for 2027)","url":"https://e-sbirka.gov.cz/sb/2026/171","retrievedAt":"2026-11-11","effectiveFrom":"2027-01-01","effectiveTo":null}}],"source":{"title":"e-Sbírka: Sdělení Ministerstva práce a sociálních věcí č. 356/2025 Sb. of 16 September 2025 (minimum wage, lowest guaranteed pay levels and the hardship supplement range for 2026)","url":"https://e-sbirka.gov.cz/sb/2025/356","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Set by the Ministry of Labour each year from the government's coefficient and the forecast average wage (Labour Code § 111); a shorter agreed working week reduces the monthly amount pro rata."},{"id":"flat-rate-expenses","title":"Flat-rate expenses for the self-employed (výdaje procentem z příjmů, § 7 odst. 7)","group":"income-tax","kind":"values","rows":[{"label":"Agriculture, forestry and water management; craft trades (živnost řemeslná): share of income","value":0.8,"unit":"rate"},{"label":"Agriculture, forestry and water management; craft trades (živnost řemeslná): maximum expenses per year","value":1600000,"unit":"money"},{"label":"Other trades (živnostenské podnikání): share of income","value":0.6,"unit":"rate"},{"label":"Other trades (živnostenské podnikání): maximum expenses per year","value":1200000,"unit":"money"},{"label":"Other self-employment income (liberal professions, e.g. doctors, lawyers, tax advisers): share of income","value":0.4,"unit":"rate"},{"label":"Other self-employment income (liberal professions, e.g. doctors, lawyers, tax advisers): maximum expenses per year","value":800000,"unit":"money"},{"label":"Rent of business assets: share of income","value":0.3,"unit":"rate"},{"label":"Rent of business assets: maximum expenses per year","value":600000,"unit":"money"}],"source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 7 odst. 7","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Self-employment income, per year","note":"Used instead of actual expenses; the caps correspond to income of CZK 2,000,000. The choice cannot be changed retroactively."},{"id":"pausalni-dan","title":"Paušální daň (lump-sum tax regime): monthly payments by band","group":"income-tax","kind":"values","rows":[{"label":"Band 1: monthly payment","value":9162,"unit":"money"},{"label":"Band 1: of which income tax","value":100,"unit":"money"},{"label":"Band 1: of which pension insurance","value":5756,"unit":"money","note":"on a monthly assessment base of CZK 19,710"},{"label":"Band 1: of which health insurance","value":3306,"unit":"money"},{"label":"Band 2: monthly payment","value":16745,"unit":"money"},{"label":"Band 2: of which income tax","value":4963,"unit":"money"},{"label":"Band 2: of which pension insurance","value":8191,"unit":"money","note":"on a monthly assessment base of CZK 28,050"},{"label":"Band 2: of which health insurance","value":3591,"unit":"money"},{"label":"Band 3: monthly payment","value":27139,"unit":"money"},{"label":"Band 3: of which income tax","value":9320,"unit":"money"},{"label":"Band 3: of which pension insurance","value":12527,"unit":"money","note":"on a monthly assessment base of CZK 42,900"},{"label":"Band 3: of which health insurance","value":5292,"unit":"money"},{"label":"Band 1: previous year's self-employment income up to","value":"CZK 1,000,000 (any activity), CZK 1,500,000 (at least 75% from 80% or 60% activities) or CZK 2,000,000 (at least 75% from 80% activities)","unit":"text","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 2a","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Band 2: previous year's self-employment income up to","value":"CZK 1,500,000 (any activity) or CZK 2,000,000 (at least 75% from 80% or 60% activities)","unit":"text","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 2a","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Band 3: previous year's self-employment income up to","value":"CZK 2,000,000 (any activity)","unit":"text","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 2a","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Who can use it","value":"Self-employed covered by Czech pension and health insurance, not VAT-registered, no employment income (except income taxed by withholding), not a partner in a v.o.s. or general partner in a k.s., not in insolvency; notify the tax office by 10 January","unit":"text","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 2a","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Band 1 monthly payment before the July 2026 cut","value":9984,"unit":"money","note":"cut to CZK 9,162 with effect from 1 January 2026"}],"source":{"title":"Finanční správa: Informace k institutu paušální daně pro rok 2025 a 2026","url":"https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan/informace-k-institutu-pausalni-dane-pro-rok-2025","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"One monthly payment, due by the 20th, replaces income tax and the self-employed pension and health insurance advances; the tax for the year equals the payments if the conditions are met."},{"id":"osvc-contributions","title":"Self-employed (OSVČ) social and health insurance","group":"other","kind":"values","rows":[{"label":"Pension insurance and state employment policy contribution","value":0.292,"unit":"rate"},{"label":"Voluntary sickness insurance","value":0.027,"unit":"rate"},{"label":"Pension assessment base: share of the profit (dílčí základ daně)","value":0.55,"unit":"rate"},{"label":"Main activity: minimum monthly assessment base (35% of the average wage)","value":17139,"unit":"money","note":"from 1 July 2026; also the minimum for the whole of 2026 in the annual overview"},{"label":"Main activity: minimum monthly pension advance from July 2026","value":5005,"unit":"money"},{"label":"Main activity: minimum monthly assessment base, January to June 2026","value":19587,"unit":"money"},{"label":"Main activity: minimum monthly pension advance, January to June 2026","value":5720,"unit":"money","note":"the excess over the new minimum can be refunded on request or is settled in the 2026 overview"},{"label":"New business (first in 20 years), start year and next 2 years: minimum monthly base (25%)","value":12242,"unit":"money"},{"label":"New business: minimum monthly pension advance","value":3575,"unit":"money"},{"label":"Secondary activity: minimum monthly base (11%)","value":5387,"unit":"money"},{"label":"Secondary activity: minimum monthly pension advance","value":1574,"unit":"money"},{"label":"Start-up relief","value":"No pension advances in the first 2 calendar years for a business started after 31 December 2024 with no self-employment in the previous 5 years; the insurance is still settled after the annual overview","unit":"text","source":{"title":"ČSSZ: Změna výše minimálních záloh OSVČ v roce 2026","url":"https://www.cssz.gov.cz/web/cz/zmena-vyse-minimalnich-zaloh-osvc-v-roce-2024","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Maximum annual pension assessment base","value":2350416,"unit":"money","source":{"title":"ČSSZ: Maximální vyměřovací základ","url":"https://www.cssz.gov.cz/web/cz/maximalni-vymerovaci-zaklad","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Health insurance rate","value":0.135,"unit":"rate","source":{"title":"VZP ČR: OSVČ – minimální výše záloh","url":"https://www.vzp.cz/platci/informace/osvc/osvc-minimalni-vyse-zaloh","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Health assessment base: share of the profit","value":0.5,"unit":"rate","source":{"title":"VZP ČR: OSVČ – minimální výše záloh","url":"https://www.vzp.cz/platci/informace/osvc/osvc-minimalni-vyse-zaloh","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Health insurance: minimum monthly assessment base (50% of the average wage)","value":24483.5,"unit":"money","source":{"title":"VZP ČR: OSVČ – minimální výše záloh","url":"https://www.vzp.cz/platci/informace/osvc/osvc-minimalni-vyse-zaloh","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Health insurance: minimum monthly advance","value":3306,"unit":"money","source":{"title":"VZP ČR: OSVČ – minimální výše záloh","url":"https://www.vzp.cz/platci/informace/osvc/osvc-minimalni-vyse-zaloh","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"ČSSZ: Změna výše minimálních záloh OSVČ v roce 2026","url":"https://www.cssz.gov.cz/web/cz/zmena-vyse-minimalnich-zaloh-osvc-v-roce-2024","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Advances are paid monthly to the district social security office (ČSSZ) and the health insurer; self-employed in the paušální daň regime pay one payment to the tax office instead."},{"id":"vat","title":"VAT (daň z přidané hodnoty)","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.21,"unit":"rate"},{"label":"Reduced rate","value":0.12,"unit":"rate"},{"label":"Registration threshold: turnover in Czechia in a calendar year above","value":2000000,"unit":"money","note":"VAT payer from 1 January of the following year"},{"label":"Immediate registration: turnover in the current year above","value":2536500,"unit":"money","note":"VAT payer from the next day"}],"source":{"title":"e-Sbírka: Zákon č. 235/2004 Sb., o dani z přidané hodnoty, consolidated version in force from 1 January 2026, § 6 and § 47","url":"https://e-sbirka.gov.cz/sb/2004/235/2026-01-01","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Income tax for the self-employed (OSVČ)","value":"15% / 23% on the profit (income less actual or flat-rate expenses), or the paušální daň regime with one monthly payment","unit":"text","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů (Income Tax Act), consolidated version in force from 1 August 2026, § 16","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Flat-rate expenses","value":"80% (up to CZK 1,600,000), 60% (up to CZK 1,200,000), 40% (up to CZK 800,000), 30% (up to CZK 600,000)","unit":"text"},{"label":"Paušální daň band 1: monthly payment","value":9162,"unit":"money","note":"income tax CZK 100 + pension CZK 5,756 + health CZK 3,306","source":{"title":"Finanční správa: Informace k institutu paušální daně pro rok 2025 a 2026","url":"https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan/informace-k-institutu-pausalni-dane-pro-rok-2025","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Paušální daň band 2: monthly payment","value":16745,"unit":"money","source":{"title":"Finanční správa: Informace k institutu paušální daně pro rok 2025 a 2026","url":"https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan/informace-k-institutu-pausalni-dane-pro-rok-2025","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Paušální daň band 3: monthly payment","value":27139,"unit":"money","source":{"title":"Finanční správa: Informace k institutu paušální daně pro rok 2025 a 2026","url":"https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan/informace-k-institutu-pausalni-dane-pro-rok-2025","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Paušální daň: maximum previous-year income (band 3)","value":2000000,"unit":"money","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 2a","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Self-employed minimum monthly pension advance (main activity, from July 2026)","value":5005,"unit":"money","source":{"title":"ČSSZ: Změna výše minimálních záloh OSVČ v roce 2026","url":"https://www.cssz.gov.cz/web/cz/zmena-vyse-minimalnich-zaloh-osvc-v-roce-2024","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Self-employed minimum monthly health advance","value":3306,"unit":"money","source":{"title":"VZP ČR: OSVČ – minimální výše záloh","url":"https://www.vzp.cz/platci/informace/osvc/osvc-minimalni-vyse-zaloh","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Start-up relief","value":"No pension advances in the first 2 calendar years of a new business (after a 5-year break)","unit":"text","source":{"title":"ČSSZ: Změna výše minimálních záloh OSVČ v roce 2026","url":"https://www.cssz.gov.cz/web/cz/zmena-vyse-minimalnich-zaloh-osvc-v-roce-2024","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"VAT registration threshold (turnover per calendar year)","value":2000000,"unit":"money","source":{"title":"e-Sbírka: Zákon č. 235/2004 Sb., o dani z přidané hodnoty, consolidated version in force from 1 January 2026, § 6 and § 47","url":"https://e-sbirka.gov.cz/sb/2004/235/2026-01-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Inbound or expat tax regime","value":"None: residents (home in Czechia or 183 days in the year) are taxed on worldwide income at the normal rates; the Income Tax Act has no relief for new residents","unit":"text","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 2","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null},"status":"not_applicable"},{"label":"Digital Nomad programme (Program digitální nomád)","value":"IT and marketing specialists from Australia, Brazil, India, Israel, Japan, Canada, South Korea, Mexico, New Zealand, Singapore, United Kingdom, United States, Taiwan: employees of a foreign employer with at least 50 staff, or freelancers with a Czech trade licence; long-term visa decided within 45 days","unit":"text","source":{"title":"Ministerstvo průmyslu a obchodu: Program digitální nomád (version of 1 July 2025)","url":"https://mpo.gov.cz/assets/cz/zahranicni-obchod/ekonomicka-migrace/programy-a-projekty/2025/7/Program-digitalni-nomad_1-7-2025.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2025-07-01","effectiveTo":null}},{"label":"Digital Nomad programme: income requirement","value":"At least 1.5× the average gross annual wage announced by the Ministry of Labour","unit":"text","source":{"title":"Ministerstvo průmyslu a obchodu: Program digitální nomád (version of 1 July 2025)","url":"https://mpo.gov.cz/assets/cz/zahranicni-obchod/ekonomicka-migrace/programy-a-projekty/2025/7/Program-digitalni-nomad_1-7-2025.pdf","retrievedAt":"2026-11-11","effectiveFrom":"2025-07-01","effectiveTo":null}},{"label":"Digital Nomad programme: tax consequence","value":"No special regime: a nomad who becomes tax resident (183 days or a home in Czechia) pays Czech income tax; freelancers also pay Czech social and health insurance","unit":"text","source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 2","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Long-term visa for business (vízum k pobytu nad 90 dnů za účelem podnikání)","value":"Trade licence or company registration, accommodation and funds of 50× the existence minimum (CZK 156,500); valid up to 1 year, then a long-term residence permit for business","unit":"text","source":{"title":"Ministerstvo vnitra: Prostředky k pobytu pro účely dlouhodobého víza","url":"https://mv.gov.cz/clanek/prostredky-k-pobytu-pro-ucely-dlouhodobeho-viza.aspx","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Where to apply","value":"Visa: a Czech embassy or consulate abroad (decided by the Ministry of the Interior); residence permit renewals: the Ministry of the Interior (OAMP); Digital Nomad inclusion: the Ministry of Industry and Trade; trade licence: a trade licensing office (živnostenský úřad)","unit":"text","source":{"title":"Ministerstvo vnitra: Prostředky k pobytu pro účely dlouhodobého víza","url":"https://mv.gov.cz/clanek/prostredky-k-pobytu-pro-ucely-dlouhodobeho-viza.aspx","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 7 odst. 7","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"note":"Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration."}],"sources":[{"title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů (consolidated version in force from 1 August 2026)","url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrievedAt":"2026-11-11"},{"title":"e-Sbírka: Nařízení vlády č. 365/2025 Sb. (general assessment base for 2024 and conversion coefficient)","url":"https://e-sbirka.gov.cz/sb/2025/365/2026-01-01","retrievedAt":"2026-11-11"},{"title":"Finanční správa: current questions and answers on employment income tax for 2025 and 2026 (3 March 2026)","url":"https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/zamestnanci-zamestnavatele/dotazy-a-odpovedi/2026/aktualni-dotazy-a-odpovedi-k-dani-z","retrievedAt":"2026-11-11"},{"title":"e-Sbírka: Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti (consolidated version in force from 1 November 2026)","url":"https://e-sbirka.gov.cz/sb/1992/589/2026-11-01","retrievedAt":"2026-11-11"},{"title":"ČSSZ: Maximální vyměřovací základ (2026)","url":"https://www.cssz.gov.cz/web/cz/maximalni-vymerovaci-zaklad","retrievedAt":"2026-11-11"},{"title":"ČSSZ: Výše a sazba pojistného","url":"https://www.cssz.gov.cz/web/cz/vyse-a-sazba","retrievedAt":"2026-11-11"},{"title":"e-Sbírka: Zákon č. 592/1992 Sb., o pojistném na veřejné zdravotní pojištění (consolidated version in force from 1 November 2026)","url":"https://e-sbirka.gov.cz/sb/1992/592/2026-11-01","retrievedAt":"2026-11-11"},{"title":"e-Sbírka: Zákon č. 48/1997 Sb., o veřejném zdravotním pojištění, § 9 (consolidated version in force from 1 November 2026)","url":"https://e-sbirka.gov.cz/sb/1997/48/2026-11-01","retrievedAt":"2026-11-11"},{"title":"VZP ČR: Vyměřovací základ a výpočet pojistného (employers, 2026)","url":"https://www.vzp.cz/platci/informace/zamestnavatel/vymerovaci-zaklad-a-vypocet-pojistneho","retrievedAt":"2026-11-11"},{"title":"e-Sbírka: Zákon č. 187/2006 Sb., o nemocenském pojištění (consolidated version in force from 1 November 2026)","url":"https://e-sbirka.gov.cz/sb/2006/187/2026-11-01","retrievedAt":"2026-11-11"},{"title":"ČSSZ: Změna výše minimálních záloh OSVČ v roce 2026","url":"https://www.cssz.gov.cz/web/cz/zmena-vyse-minimalnich-zaloh-osvc-v-roce-2024","retrievedAt":"2026-11-11"},{"title":"ČSSZ: Informace pro OSVČ o změně pojistného na důchodové pojištění od 1. 7. 2026 (12 June 2026)","url":"https://www.cssz.gov.cz/web/cz/-/informace-pro-osvc-o-zmene-pojistneho-na-duchodove-pojisteni-od-1-7-2026","retrievedAt":"2026-11-11"},{"title":"e-Sbírka: Zákon č. 90/2026 Sb. amending Act 589/1992 (minimum assessment base of the self-employed, from 1 July 2026)","url":"https://e-sbirka.gov.cz/sb/2026/90/2026-07-01","retrievedAt":"2026-11-11"},{"title":"ČSSZ: OSVČ v paušálním režimu","url":"https://www.cssz.gov.cz/web/cz/osvc-v-pausalnim-rezimu","retrievedAt":"2026-11-11"},{"title":"VZP ČR: OSVČ – minimální výše záloh (2026)","url":"https://www.vzp.cz/platci/informace/osvc/osvc-minimalni-vyse-zaloh","retrievedAt":"2026-11-11"},{"title":"Finanční správa: Informace k institutu paušální daně pro rok 2025 a 2026","url":"https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan/informace-k-institutu-pausalni-dane-pro-rok-2025","retrievedAt":"2026-11-11"},{"title":"e-Sbírka: Zákon č. 235/2004 Sb., o dani z přidané hodnoty (consolidated version in force from 1 January 2026)","url":"https://e-sbirka.gov.cz/sb/2004/235/2026-01-01","retrievedAt":"2026-11-11"},{"title":"Ministerstvo vnitra: Prostředky k pobytu pro účely dlouhodobého víza","url":"https://mv.gov.cz/clanek/prostredky-k-pobytu-pro-ucely-dlouhodobeho-viza.aspx","retrievedAt":"2026-11-11"},{"title":"e-Sbírka: Zákon č. 326/1999 Sb., o pobytu cizinců na území České republiky (consolidated version in force from 12 June 2026)","url":"https://e-sbirka.gov.cz/sb/1999/326/2026-06-12","retrievedAt":"2026-11-11"},{"title":"Ministerstvo průmyslu a obchodu: Program digitální nomád (1 July 2025)","url":"https://mpo.gov.cz/assets/cz/zahranicni-obchod/ekonomicka-migrace/programy-a-projekty/2025/7/Program-digitalni-nomad_1-7-2025.pdf","retrievedAt":"2026-11-11"},{"title":"e-Sbírka: Sdělení Ministerstva práce a sociálních věcí č. 356/2025 Sb. of 16 September 2025 (minimum wage, lowest guaranteed pay levels and the hardship supplement range for 2026)","url":"https://e-sbirka.gov.cz/sb/2025/356","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},{"title":"e-Sbírka: Sdělení Ministerstva práce a sociálních věcí č. 171/2026 Sb. of 23 September 2026 (minimum wage for 2027)","url":"https://e-sbirka.gov.cz/sb/2026/171","retrievedAt":"2026-11-11","effectiveFrom":"2027-01-01","effectiveTo":null}],"requested_year":"2026","current_year":"2026","years_available":["2026"],"rows":[{"section_id":"income-tax","section":"Personal income tax (daň z příjmů fyzických osob, § 16)","group":"income-tax","basis":"Tax base (základ daně), per year","note":"23% applies to the part of the tax base above 36× the average wage (CZK 48,967 in 2026). 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The tax base is rounded down to whole hundreds of crowns; credits are deducted from the tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů (Income Tax Act), consolidated version in force from 1 August 2026, § 16","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"","from":1762812,"to":null,"rate":0.23,"value":null,"unit":"rate"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"also for non-residents; not reduced for part of the year","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35ba","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Taxpayer credit (základní sleva na poplatníka), per year","from":null,"to":null,"rate":null,"value":30840,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35ba","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Taxpayer credit, per month (withholding)","from":null,"to":null,"rate":null,"value":2570,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"doubled for a spouse with a ZTP/P card; claimed only in the annual return","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35bb","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Spouse credit (sleva na manžela), per year","from":null,"to":null,"rate":null,"value":24840,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35bb","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Spouse credit: spouse's own income per year up to","from":null,"to":null,"rate":null,"value":68000,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35bb","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Spouse credit: household child under age","from":null,"to":null,"rate":null,"value":3,"unit":"number"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35ba","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Basic disability credit (invalidity of the first or second degree), per year","from":null,"to":null,"rate":null,"value":2520,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35ba","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Extended disability credit (invalidity of the third degree), per year","from":null,"to":null,"rate":null,"value":5040,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35ba","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Credit for a ZTP/P card holder, per year","from":null,"to":null,"rate":null,"value":16140,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35ba","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"not_applicable","label":"Student credit (sleva na studenta)","from":null,"to":null,"rate":null,"value":"None: § 35ba odst. 1 lists no student credit","unit":"text"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"CZK 1,267 a month","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Child tax benefit: first child, per year","from":null,"to":null,"rate":null,"value":15204,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"CZK 1,860 a month","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Child tax benefit: second child, per year","from":null,"to":null,"rate":null,"value":22320,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"CZK 2,320 a month; doubled for a child with a ZTP/P card","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Child tax benefit: third and each further child, per year","from":null,"to":null,"rate":null,"value":27840,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Tax bonus (daňový bonus): minimum annual amount","from":null,"to":null,"rate":null,"value":100,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Tax bonus: income condition","from":null,"to":null,"rate":null,"value":"Employment or self-employment income in the year of at least 6× the minimum wage","unit":"text"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Monthly tax bonus: monthly employment income of at least (half the minimum wage)","from":null,"to":null,"rate":null,"value":11200,"unit":"money"},{"section_id":"tax-credits","section":"Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)","group":"income-tax","basis":"","note":"Credits reduce the tax to zero at most; only the child tax benefit can exceed the tax and be paid out as a tax bonus. The spouse credit requires a child under 3 in the household.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35c","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Monthly tax bonus: minimum amount paid","from":null,"to":null,"rate":null,"value":50,"unit":"money"},{"section_id":"agreements","section":"Agreements to perform work (DPP), small-scale work and withholding tax","group":"employee","basis":"","note":"25% of the average wage, rounded down to CZK 500","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-Sbírka: Zákon č. 187/2006 Sb., o nemocenském pojištění, consolidated version in force from 1 November 2026, § 6 odst. 2 and § 7a","source_url":"https://e-sbirka.gov.cz/sb/2006/187/2026-11-01","retrieved_at":"2026-11-11","status":"verified","label":"DPP: monthly pay from one employer from which social and health insurance apply","from":null,"to":null,"rate":null,"value":12000,"unit":"money"},{"section_id":"agreements","section":"Agreements to perform work (DPP), small-scale work and withholding tax","group":"employee","basis":"","note":"10% of the average wage, rounded down to CZK 500","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-Sbírka: Zákon č. 187/2006 Sb., o nemocenském pojištění, consolidated version in force from 1 November 2026, § 6 odst. 2 and § 7a","source_url":"https://e-sbirka.gov.cz/sb/2006/187/2026-11-01","retrieved_at":"2026-11-11","status":"verified","label":"Small-scale employment and DPČ: monthly pay from which sickness and pension insurance apply (rozhodný příjem)","from":null,"to":null,"rate":null,"value":4500,"unit":"money"},{"section_id":"agreements","section":"Agreements to perform work (DPP), small-scale work and withholding tax","group":"employee","basis":"","note":"DPP pay up to CZK 11,999 and small-scale pay up to CZK 4,499 a month from one payer","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Finanční správa: Aktuální dotazy a odpovědi k dani z příjmů fyzických osob ze závislé činnosti za zdaňovací období 2025 a pro zdaňovací období 2026 (3 March 2026)","source_url":"https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/zamestnanci-zamestnavatele/dotazy-a-odpovedi/2026/aktualni-dotazy-a-odpovedi-k-dani-z","retrieved_at":"2026-11-11","status":"verified","label":"Final withholding tax (srážková daň) without a signed tax declaration","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Social insurance: employee contributions 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employer, neither the employee nor the employer pays social insurance on the excess; with several employers the employee reclaims the excess.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti, consolidated version in force from 1 November 2026, § 7 odst. 1","source_url":"https://e-sbirka.gov.cz/sb/1992/589/2026-11-01","retrieved_at":"2026-11-11","status":"verified","label":"Sickness insurance (nemocenské pojištění)","from":null,"to":null,"rate":0.006,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Social insurance: employee contributions (pojistné na sociální zabezpečení)","group":"employee","basis":"Gross pay (vyměřovací základ)","note":"Above the annual maximum base with one employer, neither the employee nor the employer pays social insurance on the excess; with several employers the employee reclaims the excess.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti, consolidated version in force from 1 November 2026, § 7 odst. 1","source_url":"https://e-sbirka.gov.cz/sb/1992/589/2026-11-01","retrieved_at":"2026-11-11","status":"verified","label":"Total employee social insurance","from":null,"to":null,"rate":0.071,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Social insurance: employee contributions (pojistné na sociální zabezpečení)","group":"employee","basis":"Gross pay (vyměřovací základ)","note":"Above the annual maximum base with one employer, neither the employee nor the employer pays social insurance on the excess; with several employers the employee reclaims the excess.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ČSSZ: Maximální vyměřovací základ","source_url":"https://www.cssz.gov.cz/web/cz/maximalni-vymerovaci-zaklad","retrieved_at":"2026-11-11","status":"verified","label":"Maximum annual assessment base (48× the average wage)","from":null,"to":null,"rate":null,"value":2350416,"unit":"money"},{"section_id":"social-employee","section":"Social insurance: employee contributions (pojistné na sociální zabezpečení)","group":"employee","basis":"Gross pay (vyměřovací základ)","note":"2024 general assessment base × conversion coefficient, rounded up","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-Sbírka: Nařízení vlády č. 365/2025 Sb. of 24 September 2025 (general assessment base for 2024 and conversion coefficient), § 1","source_url":"https://e-sbirka.gov.cz/sb/2025/365/2026-01-01","retrieved_at":"2026-11-11","status":"verified","label":"Average wage for 2026 (průměrná mzda)","from":null,"to":null,"rate":null,"value":48967,"unit":"money"},{"section_id":"social-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay (vyměřovací základ)","note":"Contributions are rounded up to whole crowns.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti, consolidated version in force from 1 November 2026, § 7 odst. 1","source_url":"https://e-sbirka.gov.cz/sb/1992/589/2026-11-01","retrieved_at":"2026-11-11","status":"verified","label":"Pension insurance (důchodové pojištění)","from":null,"to":null,"rate":0.215,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay (vyměřovací základ)","note":"Contributions are rounded up to whole 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paušální daň amounts are those published by the Financial Administration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 2a","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Paušální daň: maximum previous-year income (band 3)","from":null,"to":null,"rate":null,"value":2000000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ČSSZ: Změna výše minimálních záloh OSVČ v roce 2026","source_url":"https://www.cssz.gov.cz/web/cz/zmena-vyse-minimalnich-zaloh-osvc-v-roce-2024","retrieved_at":"2026-11-11","status":"verified","label":"Self-employed minimum monthly pension advance (main activity, from July 2026)","from":null,"to":null,"rate":null,"value":5005,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"VZP ČR: OSVČ – minimální výše záloh","source_url":"https://www.vzp.cz/platci/informace/osvc/osvc-minimalni-vyse-zaloh","retrieved_at":"2026-11-11","status":"verified","label":"Self-employed minimum monthly health advance","from":null,"to":null,"rate":null,"value":3306,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ČSSZ: Změna výše minimálních záloh OSVČ v roce 2026","source_url":"https://www.cssz.gov.cz/web/cz/zmena-vyse-minimalnich-zaloh-osvc-v-roce-2024","retrieved_at":"2026-11-11","status":"verified","label":"Start-up relief","from":null,"to":null,"rate":null,"value":"No pension advances in the first 2 calendar years of a new business (after a 5-year break)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 235/2004 Sb., o dani z přidané hodnoty, consolidated version in force from 1 January 2026, § 6 and § 47","source_url":"https://e-sbirka.gov.cz/sb/2004/235/2026-01-01","retrieved_at":"2026-11-11","status":"verified","label":"VAT registration threshold (turnover per calendar year)","from":null,"to":null,"rate":null,"value":2000000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 2","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"not_applicable","label":"Inbound or expat tax regime","from":null,"to":null,"rate":null,"value":"None: residents (home in Czechia or 183 days in the year) are taxed on worldwide income at the normal rates; the Income Tax Act has no relief for new residents","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration.","tax_year":"2026","effective_from":"2025-07-01","effective_to":null,"source_title":"Ministerstvo průmyslu a obchodu: Program digitální nomád (version of 1 July 2025)","source_url":"https://mpo.gov.cz/assets/cz/zahranicni-obchod/ekonomicka-migrace/programy-a-projekty/2025/7/Program-digitalni-nomad_1-7-2025.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Digital Nomad programme (Program digitální nomád)","from":null,"to":null,"rate":null,"value":"IT and marketing specialists from Australia, Brazil, India, Israel, Japan, Canada, South Korea, Mexico, New Zealand, Singapore, United Kingdom, United States, Taiwan: employees of a foreign employer with at least 50 staff, or freelancers with a Czech trade licence; long-term visa decided within 45 days","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration.","tax_year":"2026","effective_from":"2025-07-01","effective_to":null,"source_title":"Ministerstvo průmyslu a obchodu: Program digitální nomád (version of 1 July 2025)","source_url":"https://mpo.gov.cz/assets/cz/zahranicni-obchod/ekonomicka-migrace/programy-a-projekty/2025/7/Program-digitalni-nomad_1-7-2025.pdf","retrieved_at":"2026-11-11","status":"verified","label":"Digital Nomad programme: income requirement","from":null,"to":null,"rate":null,"value":"At least 1.5× the average gross annual wage announced by the Ministry of Labour","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 2","source_url":"https://e-sbirka.gov.cz/sb/1992/586/2026-08-01","retrieved_at":"2026-11-11","status":"verified","label":"Digital Nomad programme: tax consequence","from":null,"to":null,"rate":null,"value":"No special regime: a nomad who becomes tax resident (183 days or a home in Czechia) pays Czech income tax; freelancers also pay Czech social and health insurance","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministerstvo vnitra: Prostředky k pobytu pro účely dlouhodobého víza","source_url":"https://mv.gov.cz/clanek/prostredky-k-pobytu-pro-ucely-dlouhodobeho-viza.aspx","retrieved_at":"2026-11-11","status":"verified","label":"Long-term visa for business (vízum k pobytu nad 90 dnů za účelem podnikání)","from":null,"to":null,"rate":null,"value":"Trade licence or company registration, accommodation and funds of 50× the existence minimum (CZK 156,500); valid up to 1 year, then a long-term residence permit for business","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministerstvo vnitra: Prostředky k pobytu pro účely dlouhodobého víza","source_url":"https://mv.gov.cz/clanek/prostredky-k-pobytu-pro-ucely-dlouhodobeho-viza.aspx","retrieved_at":"2026-11-11","status":"verified","label":"Where to apply","from":null,"to":null,"rate":null,"value":"Visa: a Czech embassy or consulate abroad (decided by the Ministry of the Interior); residence permit renewals: the Ministry of the Interior (OAMP); Digital Nomad inclusion: the Ministry of Industry and Trade; trade licence: a trade licensing office (živnostenský úřad)","unit":"text"}],"pageUrl":"https://calcbloc.com/czechia/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/czechia/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}