Czech Republic Salary Calculator 2026
Gross-to-net salary calculator for Czechia. For employees and freelancers (OSVČ).
Sourced from official government publications
Tax rules last verified
Built by SalaryCalc team
How salary tax works in Czech Republic in 2026
This calculator models 5 tax regimes for Czech Republic — 1 for employed staff and 4 for freelancers and company owners. All amounts are calculated in CZK and can be displayed in another currency at current exchange rates. Each regime below lists the rates, thresholds and contributions the calculator applies; select one above to see it worked through on your own figure.
Employment income
Standard Employee (Zaměstnanec)
Standard employment under the Czech Labour Code (zákoník práce). Progressive PIT (15% up to CZK 1 762 812, 23% above) less the personal taxpayer credit (sleva na poplatníka, CZK 30 840/yr). Employee pays 7.1% social security and 4.5% health insurance.
- PIT 15% up to CZK 1 762 812
- PIT 23% above
- Personal credit: CZK 30 840/yr
- Social security: 7.1%
- Health insurance: 4.5%
- SS cap: CZK 2 350 416/yr
Freelance, self-employed and company regimes
Self-employed, 60% flat expenses (OSVČ — paušální výdaje 60 %)
Default for IT and free-trade OSVČ; 60% deemed costs
Self-employment (OSVČ) using the 60% deemed-cost flat expense regime. Tax base = revenue × 40% (60% deemed costs deducted automatically, capped at CZK 1.2M/yr). Progressive PIT 15%/23% on the 40% taxable base, with the personal credit applied. Social security (29.2%) and health insurance (13.5%) assessed on adjusted profit bases.
- 60% expense deduction
- PIT 15%/23% on 40% of revenue
- Personal credit: CZK 30 840/yr
- OSVČ social: 29.2% on 55% of profit
- OSVČ health: 13.5% on 50% of profit
- VAT registration: CZK 2M turnover
Flat tax — Band 1 (Paušální daň — pásmo 1)
Prior-year revenue ≤ CZK 1 000 000
Flat-tax regime with a single combined monthly payment of CZK 9,162 covering income tax + social security + health insurance for the year. No deductions, no tax credits, no VAT registration. Eligibility: prior-year revenue ≤ CZK 1,000,000 (or ≤ CZK 1 500 000 with 75%+ revenue from 60%/80% expense-coefficient activities). Hard exit cap: CZK 2,000,000.
- CZK 9,162/mo combined payment
- CZK 109,944/yr total
- Eligibility ≤ CZK 1,000,000/yr
- Hard cap: CZK 2,000,000
- No deductions, no credits
- No VAT registration
January 10 lock-in for the full year. The simplest tax regime in the Czech Republic — pay the fee, file no return.
Flat tax — Band 2 (Paušální daň — pásmo 2)
Prior-year revenue CZK 1 000 001 – 1 500 000
Flat-tax mid band: combined monthly payment of CZK 16,745 covering income tax + social security + health insurance for the year. Same all-in structure as Band 1, sized for higher-revenue freelancers. Eligibility: prior-year revenue CZK 1,000,000 – 1 500 000 (or up to CZK 2,000,000 with qualifying 80%/60% activity mix). Hard exit cap: CZK 2,000,000.
- CZK 16,745/mo combined payment
- CZK 200,940/yr total
- Eligibility CZK 1M – 1.5M (or 2M with mix)
- Hard cap: CZK 2,000,000
- No deductions, no credits
- No VAT registration
January 10 lock-in for the full year. Same restrictions as Band 1.
Flat tax — Band 3 (Paušální daň — pásmo 3)
Prior-year revenue CZK 1 500 001 – 2 000 000
Flat-tax top band: combined monthly payment of CZK 27,139 covering income tax + social security + health insurance for the year. Same all-in structure as Bands 1 and 2, sized for OSVČ at the top of the regime. Eligibility: prior-year revenue CZK 1,500,000 – 2,000,000. Hard exit cap: CZK 2,000,000.
- CZK 27,139/mo combined payment
- CZK 325,668/yr total
- Eligibility CZK 1.5M – 2,000,000
- Hard cap: CZK 2,000,000
- No deductions, no credits
- No VAT registration
January 10 lock-in for the full year. Same restrictions as Bands 1 and 2.
Official sources for Czech Republic
The rates and thresholds above are taken from Finanční správa — 2026 tax tables.
Figures are estimates for the 2026 tax year and exclude personal circumstances such as joint filing, dependants, regional surcharges and one-off reliefs unless stated above. See how we calculate and the official sources behind these numbers.
Frequently asked questions
The Czech Republic uses a two-rate income tax system. Income up to CZK 1 762 812/year is taxed at 15%; income above that threshold is taxed at 23%. Before paying tax, all employees receive a standard taxpayer discount (sleva na poplatníka) of CZK 30 840/year, which is deducted directly from the computed tax.
Employees pay 7.1% of gross salary as social security (pojistné na sociální pojištění) and 4.5% as health insurance (zdravotní pojištění). These are deducted from gross salary before income tax is applied. The employer pays an additional ~34% in contributions on top.
OSVČ (osoba samostatně výdělečně činná) is the Czech legal form for self-employed / freelancers. Under the lump-sum expense method (paušální výdaje), 60% of gross revenue is treated as business expenses, and only 40% — the profit — is subject to income tax. Social and health contributions are calculated on the assessment base (max(minimum base, profit × 50%)).
OSVČ with revenue up to CZK 1 000 000/year can opt for the flat tax regime (paušální daň), paying a single monthly payment of CZK 9 162 (2026, after the July 2026 novela cut it retroactively from CZK 9 984) that covers income tax, social security, and health insurance in one. This simplifies administration but may not always be optimal. Our calculator shows the standard OSVČ calculation; consult an accountant to compare.
For an employee earning CZK 60 000/month (CZK 720 000/year), the effective combined rate (income tax + social + health) is approximately 22–24% of gross. The taxpayer discount of CZK 30 840/year significantly reduces the burden for average earners.
Both countries have similar structures (progressive income tax, social/health contributions), but the Czech Republic's top rate of 23% is lower than Slovakia's top rate of 25%. The standard contribution rates are also slightly different. Czech OSVČ benefit from the 60% expense deduction which can be advantageous for freelancers.
Yes. The calculator uses 2026 parameters: 15%/23% income tax rates, the CZK 1 762 812 threshold, CZK 30 840 taxpayer discount, 7.1% social security, and 4.5% health insurance for employees. The OSVČ assessment base minimum of CZK 65 346 is also applied for 2026.