Income tax
Income tax is progressive: the lower rate applies up to the threshold and only the part above it is taxed at the higher rate — never the whole income at once. The base is gross pay; the superhrubá base was abolished. The rates shown are those in force for 2026.
Two bands, and only the top slice is taxed higher
Czech personal income tax on employment is progressive in the way people most often get wrong. There are two bands: a lower rate of 15 % up to a threshold, and a higher rate of 23 % on the part above it. The higher rate is marginal — it applies only to the slice of the base above the threshold, never to the whole salary. Crossing the threshold does not re-tax the koruna you already earned below it.
The monthly threshold for 2026 is 146 901 Kč. It is not a round policy number: it tracks three times the statutory average wage (48 967 Kč a month), so it moves each year with that average. Below the threshold every koruna of the base is taxed at 15 %; above it, the excess alone is taxed at 23 %.
| Monthly tax base | Rate on that part |
|---|---|
| Up to 146 901 Kč | 15 % |
| The part above 146 901 Kč | 23 % |
Because both calculators here are monthly, they key off the monthly figure. Over a full year the same structure holds at the higher figure of 1 762 812 Kč — that annual amount is a derivation (twelve times the monthly threshold, i.e. thirty-six average wages), not a separately printed statutory line, so we treat it as derived rather than lifted verbatim.
The base is the gross — superhrubá is gone
The base fed into those two bands is the gross wage itself. This is the single most important structural point for 2026: the old superhrubá mzda base — the gross grossed up by the employer’s insurance before tax — is no longer part of the calculation. Tax is charged directly on the gross. So the employer’s share of insurance, large as it is, does not enter your tax base at all.
The personal credit
Everyone taxed on employment can claim the basic personal credit (sleva na poplatníka). It is 30 840 Kč a year, which works out to 2 570 Kč a month — the monthly figure being the annual amount spread evenly, rather than a separately published statutory line. The credit is subtracted from the tax after the bands are applied, not from your income, so it reduces the tax koruna-for-koruna. In the monthly payroll path it is applied only where a tax declaration (prohlášení k dani) is signed with that employer, and only one employer at a time.
The child tax allowance
Families claim the child tax allowance (daňové zvýhodnění) on top of the personal credit. It is not a flat per-child figure — it rises with the child’s order in the household:
| Child | Per month | Per year |
|---|---|---|
| First child | 1 267 Kč | 15 204 Kč |
| Second child | 1 860 Kč | 22 320 Kč |
| Third and each further child | 2 320 Kč | 27 840 Kč |
When the allowance turns into a payout: the tax bonus
The child allowance can be larger than the tax that is left after the personal credit. When that happens the difference is not lost and is not floored at zero — it is paid out to you as a daňový bonus. Your net pay can then exceed your gross minus insurance. Two limits gate the monthly bonus: your monthly income has to reach 11 200 Kč (half the minimum wage), and the bonus itself has to be at least 50 Kč to be paid that month.
How the advance is rounded (§38h)
The monthly tax is technically an advance (záloha) settled over the year. Its mechanics include specific rounding: the monthly base is rounded up to whole hundreds of korun above 100 Kč, and the computed advance is rounded up to whole korun. The annual settlement rounds its base the other way, down to whole hundreds. The direction differs between the monthly and the annual path — mixing them would shift the tax by up to about a hundred korun a period, so a correct calculator keeps them separate.
This page covers ordinary monthly employment tax only. If a job ends by employer notice for organizational reasons, a separate statutory payment can apply — severance pay — which this tax page does not compute.
The rates and thresholds on this page are those in force for 2026, taken from the sources this page cites and shown to set out the structure. If a rule changed recently it may not be reflected here yet, and none of them has been through our final sign-off — for an official amount, check the cited source or your payslip.