Czech tax tables 2026
Income tax at 15% and 23% above 36 times the average wage, the taxpayer, spouse and disability credits, the child tax benefit and tax bonus, withholding on DPP and small-scale work, employee and employer social insurance with the annual ceiling, health insurance, the minimum wage, flat-rate expenses, the paušální daň bands, the self-employed minimum advances, VAT and the rules for freelancers and new residents (business visa, Digital Nomad programme) for 2026.
- 2026-01-01 to 2026-12-31
- CZK
Income tax
Personal income tax (daň z příjmů fyzických osob, § 16)
| Tax base (základ daně), per year | Rate |
|---|---|
| Kč 0 to Kč 1,762,812 | 15% |
| Over Kč 1,762,812 | 23% |
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.
Source: e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů (Income Tax Act), consolidated version in force from 1 August 2026, § 16 · retrieved 2026-11-11
Tax credits and the child tax benefit (slevy na dani, daňové zvýhodnění)
| Item | Value |
|---|---|
| Taxpayer credit (základní sleva na poplatníka), per yearalso for non-residents; not reduced for part of the year | Kč 30,840 |
| Taxpayer credit, per month (withholding) | Kč 2,570 |
| Spouse credit (sleva na manžela), per yeardoubled for a spouse with a ZTP/P card; claimed only in the annual return | Kč 24,840 |
| Spouse credit: spouse's own income per year up to | Kč 68,000 |
| Spouse credit: household child under age | 3 |
| Basic disability credit (invalidity of the first or second degree), per year | Kč 2,520 |
| Extended disability credit (invalidity of the third degree), per year | Kč 5,040 |
| Credit for a ZTP/P card holder, per year | Kč 16,140 |
| Student credit (sleva na studenta) | None: § 35ba odst. 1 lists no student credit |
| Child tax benefit: first child, per yearCZK 1,267 a month | Kč 15,204 |
| Child tax benefit: second child, per yearCZK 1,860 a month | Kč 22,320 |
| Child tax benefit: third and each further child, per yearCZK 2,320 a month; doubled for a child with a ZTP/P card | Kč 27,840 |
| Tax bonus (daňový bonus): minimum annual amount | Kč 100 |
| Tax bonus: income condition | Employment or self-employment income in the year of at least 6× the minimum wage |
| Monthly tax bonus: monthly employment income of at least (half the minimum wage) | Kč 11,200 |
| Monthly tax bonus: minimum amount paid | Kč 50 |
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.
Source: e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 35ba · retrieved 2026-11-11
Flat-rate expenses for the self-employed (výdaje procentem z příjmů, § 7 odst. 7)
| Item | Value |
|---|---|
| Agriculture, forestry and water management; craft trades (živnost řemeslná): share of income | 80% |
| Agriculture, forestry and water management; craft trades (živnost řemeslná): maximum expenses per year | Kč 1,600,000 |
| Other trades (živnostenské podnikání): share of income | 60% |
| Other trades (živnostenské podnikání): maximum expenses per year | Kč 1,200,000 |
| Other self-employment income (liberal professions, e.g. doctors, lawyers, tax advisers): share of income | 40% |
| Other self-employment income (liberal professions, e.g. doctors, lawyers, tax advisers): maximum expenses per year | Kč 800,000 |
| Rent of business assets: share of income | 30% |
| Rent of business assets: maximum expenses per year | Kč 600,000 |
Basis: Self-employment income, per year
Used instead of actual expenses; the caps correspond to income of CZK 2,000,000. The choice cannot be changed retroactively.
Source: e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 7 odst. 7 · retrieved 2026-11-11
Paušální daň (lump-sum tax regime): monthly payments by band
| Item | Value |
|---|---|
| Band 1: monthly payment | Kč 9,162 |
| Band 1: of which income tax | Kč 100 |
| Band 1: of which pension insuranceon a monthly assessment base of CZK 19,710 | Kč 5,756 |
| Band 1: of which health insurance | Kč 3,306 |
| Band 2: monthly payment | Kč 16,745 |
| Band 2: of which income tax | Kč 4,963 |
| Band 2: of which pension insuranceon a monthly assessment base of CZK 28,050 | Kč 8,191 |
| Band 2: of which health insurance | Kč 3,591 |
| Band 3: monthly payment | Kč 27,139 |
| Band 3: of which income tax | Kč 9,320 |
| Band 3: of which pension insuranceon a monthly assessment base of CZK 42,900 | Kč 12,527 |
| Band 3: of which health insurance | Kč 5,292 |
| Band 1: previous year's self-employment income up toSource: e-sbirka.gov.cz · retrieved 2026-11-11 | 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) |
| Band 2: previous year's self-employment income up toSource: e-sbirka.gov.cz · retrieved 2026-11-11 | CZK 1,500,000 (any activity) or CZK 2,000,000 (at least 75% from 80% or 60% activities) |
| Band 3: previous year's self-employment income up toSource: e-sbirka.gov.cz · retrieved 2026-11-11 | CZK 2,000,000 (any activity) |
| Who can use itSource: e-sbirka.gov.cz · retrieved 2026-11-11 | 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 |
| Band 1 monthly payment before the July 2026 cutcut to CZK 9,162 with effect from 1 January 2026 | Kč 9,984 |
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.
Source: Finanční správa: Informace k institutu paušální daně pro rok 2025 a 2026 · retrieved 2026-11-11
Employee contributions
Agreements to perform work (DPP), small-scale work and withholding tax
| Item | Value |
|---|---|
| DPP: monthly pay from one employer from which social and health insurance apply25% of the average wage, rounded down to CZK 500Source: e-sbirka.gov.cz · retrieved 2026-11-11 | Kč 12,000 |
| Small-scale employment and DPČ: monthly pay from which sickness and pension insurance apply (rozhodný příjem)10% of the average wage, rounded down to CZK 500Source: e-sbirka.gov.cz · retrieved 2026-11-11 | Kč 4,500 |
| Final withholding tax (srážková daň) without a signed tax declarationDPP pay up to CZK 11,999 and small-scale pay up to CZK 4,499 a month from one payer | 15% |
Above the thresholds, or with a signed tax declaration (prohlášení k dani), the pay is taxed by monthly advances on the 15%/23% scale.
Source: 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) · retrieved 2026-11-11
Health insurance (pojistné na veřejné zdravotní pojištění)
| Item | Value |
|---|---|
| Total health insurance rate | 13.5% |
| Employee share (one third) | 4.5% |
| Employer share (two thirds) | 9% |
| Minimum monthly assessment base for employees (the minimum wage) | Kč 22,400 |
| Minimum monthly health insurance for a full-time employee | Kč 3,024 |
| Maximum assessment base | None (abolished) |
Basis: Gross pay
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).
Source: e-Sbírka: Zákon č. 592/1992 Sb., o pojistném na veřejné zdravotní pojištění, consolidated version in force from 1 November 2026, § 2 and § 3 · retrieved 2026-11-11
Employer costs
Minimum wage (minimální mzda)
| Item | Value |
|---|---|
| Minimum monthly wage (40-hour week) | Kč 22,400 |
| Minimum hourly wage (40-hour week) | Kč 134.40 |
| From 1 January 2027Source: e-sbirka.gov.cz · retrieved 2026-11-11 | CZK 148.30 an hour (minimum monthly wage CZK 24,900) |
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.
Source: 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) · retrieved 2026-11-11
Other rates
Self-employed (OSVČ) social and health insurance
| Item | Value |
|---|---|
| Pension insurance and state employment policy contribution | 29.2% |
| Voluntary sickness insurance | 2.7% |
| Pension assessment base: share of the profit (dílčí základ daně) | 55% |
| Main activity: minimum monthly assessment base (35% of the average wage)from 1 July 2026; also the minimum for the whole of 2026 in the annual overview | Kč 17,139 |
| Main activity: minimum monthly pension advance from July 2026 | Kč 5,005 |
| Main activity: minimum monthly assessment base, January to June 2026 | Kč 19,587 |
| Main activity: minimum monthly pension advance, January to June 2026the excess over the new minimum can be refunded on request or is settled in the 2026 overview | Kč 5,720 |
| New business (first in 20 years), start year and next 2 years: minimum monthly base (25%) | Kč 12,242 |
| New business: minimum monthly pension advance | Kč 3,575 |
| Secondary activity: minimum monthly base (11%) | Kč 5,387 |
| Secondary activity: minimum monthly pension advance | Kč 1,574 |
| Start-up relief | 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 |
| Maximum annual pension assessment baseSource: cssz.gov.cz · retrieved 2026-11-11 | Kč 2,350,416 |
| Health insurance rateSource: vzp.cz · retrieved 2026-11-11 | 13.5% |
| Health assessment base: share of the profitSource: vzp.cz · retrieved 2026-11-11 | 50% |
| Health insurance: minimum monthly assessment base (50% of the average wage)Source: vzp.cz · retrieved 2026-11-11 | Kč 24,483.50 |
| Health insurance: minimum monthly advanceSource: vzp.cz · retrieved 2026-11-11 | Kč 3,306 |
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.
Source: ČSSZ: Změna výše minimálních záloh OSVČ v roce 2026 · retrieved 2026-11-11
VAT (daň z přidané hodnoty)
| Item | Value |
|---|---|
| Standard rate | 21% |
| Reduced rate | 12% |
| Registration threshold: turnover in Czechia in a calendar year aboveVAT payer from 1 January of the following year | Kč 2,000,000 |
| Immediate registration: turnover in the current year aboveVAT payer from the next day | Kč 2,536,500 |
Source: e-Sbírka: Zákon č. 235/2004 Sb., o dani z přidané hodnoty, consolidated version in force from 1 January 2026, § 6 and § 47 · retrieved 2026-11-11
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Income tax for the self-employed (OSVČ) | 15% / 23% on the profit (income less actual or flat-rate expenses), or the paušální daň regime with one monthly payment |
| Flat-rate expenses | 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) |
| Paušální daň band 1: monthly paymentincome tax CZK 100 + pension CZK 5,756 + health CZK 3,306Source: financnisprava.gov.cz · retrieved 2026-11-11 | Kč 9,162 |
| Paušální daň band 2: monthly paymentSource: financnisprava.gov.cz · retrieved 2026-11-11 | Kč 16,745 |
| Paušální daň band 3: monthly paymentSource: financnisprava.gov.cz · retrieved 2026-11-11 | Kč 27,139 |
| Paušální daň: maximum previous-year income (band 3) | Kč 2,000,000 |
| Self-employed minimum monthly pension advance (main activity, from July 2026)Source: cssz.gov.cz · retrieved 2026-11-11 | Kč 5,005 |
| Self-employed minimum monthly health advanceSource: vzp.cz · retrieved 2026-11-11 | Kč 3,306 |
| Start-up reliefSource: cssz.gov.cz · retrieved 2026-11-11 | No pension advances in the first 2 calendar years of a new business (after a 5-year break) |
| VAT registration threshold (turnover per calendar year)Source: e-sbirka.gov.cz · retrieved 2026-11-11 | Kč 2,000,000 |
| Inbound or expat tax regime | 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 |
| Digital Nomad programme (Program digitální nomád)Source: mpo.gov.cz · retrieved 2026-11-11 | 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 |
| Digital Nomad programme: income requirementSource: mpo.gov.cz · retrieved 2026-11-11 | At least 1.5× the average gross annual wage announced by the Ministry of Labour |
| Digital Nomad programme: tax consequence | 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 |
| Long-term visa for business (vízum k pobytu nad 90 dnů za účelem podnikání)Source: mv.gov.cz · retrieved 2026-11-11 | 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 |
| Where to applySource: mv.gov.cz · retrieved 2026-11-11 | 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) |
Self-employed contribution figures are the 2026 amounts published by ČSSZ and VZP; paušální daň amounts are those published by the Financial Administration.
Source: e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů, consolidated version in force from 1 August 2026, § 7 odst. 7 · retrieved 2026-11-11
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Official sources
- e-Sbírka: Zákon č. 586/1992 Sb., o daních z příjmů (consolidated version in force from 1 August 2026) · retrieved 2026-11-11
- e-Sbírka: Nařízení vlády č. 365/2025 Sb. (general assessment base for 2024 and conversion coefficient) · retrieved 2026-11-11
- Finanční správa: current questions and answers on employment income tax for 2025 and 2026 (3 March 2026) · retrieved 2026-11-11
- 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) · retrieved 2026-11-11
- ČSSZ: Maximální vyměřovací základ (2026) · retrieved 2026-11-11
- ČSSZ: Výše a sazba pojistného · retrieved 2026-11-11
- e-Sbírka: Zákon č. 592/1992 Sb., o pojistném na veřejné zdravotní pojištění (consolidated version in force from 1 November 2026) · retrieved 2026-11-11
- e-Sbírka: Zákon č. 48/1997 Sb., o veřejném zdravotním pojištění, § 9 (consolidated version in force from 1 November 2026) · retrieved 2026-11-11
- VZP ČR: Vyměřovací základ a výpočet pojistného (employers, 2026) · retrieved 2026-11-11
- e-Sbírka: Zákon č. 187/2006 Sb., o nemocenském pojištění (consolidated version in force from 1 November 2026) · retrieved 2026-11-11
- ČSSZ: Změna výše minimálních záloh OSVČ v roce 2026 · retrieved 2026-11-11
- ČSSZ: Informace pro OSVČ o změně pojistného na důchodové pojištění od 1. 7. 2026 (12 June 2026) · retrieved 2026-11-11
- e-Sbírka: Zákon č. 90/2026 Sb. amending Act 589/1992 (minimum assessment base of the self-employed, from 1 July 2026) · retrieved 2026-11-11
- ČSSZ: OSVČ v paušálním režimu · retrieved 2026-11-11
- VZP ČR: OSVČ – minimální výše záloh (2026) · retrieved 2026-11-11
- Finanční správa: Informace k institutu paušální daně pro rok 2025 a 2026 · retrieved 2026-11-11
- e-Sbírka: Zákon č. 235/2004 Sb., o dani z přidané hodnoty (consolidated version in force from 1 January 2026) · retrieved 2026-11-11
- Ministerstvo vnitra: Prostředky k pobytu pro účely dlouhodobého víza · retrieved 2026-11-11
- e-Sbírka: Zákon č. 326/1999 Sb., o pobytu cizinců na území České republiky (consolidated version in force from 12 June 2026) · retrieved 2026-11-11
- Ministerstvo průmyslu a obchodu: Program digitální nomád (1 July 2025) · retrieved 2026-11-11
- 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) · retrieved 2026-11-11
- e-Sbírka: Sdělení Ministerstva práce a sociálních věcí č. 171/2026 Sb. of 23 September 2026 (minimum wage for 2027) · retrieved 2026-11-11
How every figure is checked: methodology. All datasets: CalcBloc data.
Social insurance: employee contributions (pojistné na sociální zabezpečení)
Basis: Gross pay (vyměřovací základ)
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.
Source: 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 · retrieved 2026-11-11