Czech Republic Income Tax Calculator 2026
Calculate your Czech taxes: 15%/23% flat rate system + OSSZ and VZP contributions
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0 CZK
Effective rate: 0%
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~11% (employee share)
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Monthly: 0 CZK
Income Distribution
Effective total rate: 0%
Advantage: Simple flat rate system - no complex progressive brackets. Tax is calculated on gross salary (superbrut system was abolished in 2021).
Complete Guide to Czech Taxation
The Czech Republic has one of the simplest tax systems in Europe with its flat tax (dan z prijmu). Czech taxation is based on a single rate of 15% for most taxpayers, with an increased rate of 23% for high earners. This system attracts many expats and businesses thanks to its simplicity and competitiveness.
The Czech Flat Tax System
2026 Flat Rates
- 15%: Standard rate for income up to 48x the average salary (~CZK 1,935,552/year)
- 23%: Higher rate only on the portion exceeding this threshold
- Tax base: Since 2021, the "superbrut" calculation was abolished - tax is calculated on gross salary
- One of the lowest flat tax rates in the EU
Note: The Czech Republic simplified its system in 2021, abandoning the "superbrut" calculation for a direct gross salary base.
Social Security Contributions (Socialni pojisteni)
OSSZ - Czech Social Security Administration
- Employee share: 6.5% of gross salary (pension only)
- Employer share: 24.8% (pension 21.5%, sickness 2.1%, unemployment 1.2%)
- Contribution ceiling: 48x monthly average salary (~CZK 1,935,552/year in 2026)
- Beyond the ceiling, no more pension contributions
Health Insurance (Zdravotni pojisteni)
VZP - Public Health Insurance
- Employee share: 4.5% of gross salary
- Employer share: 9% of gross salary
- No ceiling - unlike social security
- Comprehensive coverage: consultations, hospital, basic medications
- Major insurers: VZP, VOZP, OZP, ZP MV CR
2026 Contribution Summary
| Contribution | Employee | Employer | Ceiling |
|---|---|---|---|
| Social Security (OSSZ) | 6.5% | 24.8% | CZK 1,935,552/yr |
| Health Insurance (VZP) | 4.5% | 9% | None |
| Total | 11% | 33.8% | - |
Tax Deductions and Credits
Sleva na dani (Tax Credits)
- Basic credit: CZK 30,840/year (CZK 2,570/month) for all taxpayers
- Spouse: CZK 24,840/year if spouse's income < CZK 68,000
- Disability: CZK 2,520 (partial) to CZK 16,140 (full)
- Student: CZK 4,020/year up to age 26
- Childcare: up to CZK 17,000/year for daycare expenses
Danove zvyhodneni (Child Tax Benefits)
- 1st child: CZK 15,204/year
- 2nd child: CZK 22,320/year
- 3rd child and more: CZK 27,840/year each
- Can generate a tax bonus (refund) if benefit exceeds tax owed
- Maximum bonus: CZK 60,300/year
Flat Rate Regime for Self-Employed (Pausalni dan)
Simplified Package Since 2021
- Single monthly payment including tax + social contributions + health
- 2026: approximately CZK 7,498/month (if income < 2M CZK/year)
- No mandatory annual tax return
- Ideal for freelancers and micro-entrepreneurs
- Cannot be combined with other income (salary, rent, etc.)
France vs Czech Republic Comparison
| Criteria | France | Czech Republic |
|---|---|---|
| Tax system | Progressive (0-45%) | Flat (15%/23%) |
| EUR 40,000 gross salary | ~EUR 29,000 net | ~EUR 31,500 net |
| Maximum marginal rate | 45% | 23% |
| Social contributions (employee) | ~22% | 11% |
| Family quotient | Yes (parts) | Fixed tax credits |
| Cost of living (Prague vs Paris) | 100% (reference) | ~55-65% |
| Administrative complexity | High | Low |
Tax Return (Danove priznani)
- Deadline: April 1st of the following year (3 extra months with tax advisor)
- Mandatory if: multiple employers, income > CZK 6,000 from other sources, self-employed
- Employees: employer performs "rocni zuctovani" (annual settlement) if requested
- Electronic filing: via tax portal (epodatelna.mfcr.cz)
- Refund timeline: 30 days after filing (often faster)
Tax Advantages for Expats
Why the Czech Republic Attracts Talent
- Low flat rate: 15% vs 30-45% in many European countries
- Reduced social contributions: 11% employee vs 22% in France
- Low cost of living: Prague remains 35-45% cheaper than Paris
- Dynamic tech ecosystem: numerous startups and multinationals
- Tax treaty: agreements with France to avoid double taxation
The Czech Republic combines a simple tax system with a moderate cost of living. Compare with Central European economies to evaluate your purchasing power.