Czech Republic Salary Guide 2026: Daň z Příjmů, ZP/SP, and Net Pay
June 2026 · 8 min read
The Czech Republic combines a relatively straightforward income tax structure with a meaningful universal tax credit that effectively makes the first portion of income tax-free. Since the abolition of the "super-gross" salary base in 2021, Czech income tax is now simply applied to gross salary, with social and health contributions deducted separately. This guide covers the full 2026 picture.
Income tax rates: 15% and 23%
Czech personal income tax (daň z příjmů fyzických osob) applies two rates:
| Annual income | Rate |
|---|---|
| Up to CZK 1,935,552 (36x average wage) | 15% |
| Above CZK 1,935,552 | 23% |
The 15% rate applies to the vast majority of workers. The 23% rate only kicks in for very high earners (roughly CZK 161,000/month gross).
The basic tax credit: CZK 30,840
Every Czech taxpayer receives a basic tax credit (sleva na poplatníka) of CZK 30,840 per year (CZK 2,570 per month). This is deducted directly from the tax bill, not from taxable income. For a worker earning CZK 552,000/year, the raw 15% tax would be CZK 82,800; after the credit, the actual income tax is CZK 51,960.
Employee social and health contributions
| Contribution | Rate |
|---|---|
| Health insurance (zdravotní pojištění, ZP) | 4.5% |
| Social insurance (sociální pojištění, SP) | 6.5% |
| Total employee contributions | 11% |
Net salary examples for 2026
| Gross (annual, CZK) | SS contributions (11%) | Income tax (net of credit) | Net salary (CZK) |
|---|---|---|---|
| CZK 360,000 | CZK 39,600 | CZK 23,160 | CZK 297,240 |
| CZK 552,000 | CZK 60,720 | CZK 51,960 | CZK 439,320 |
| CZK 900,000 | CZK 99,000 | CZK 104,160 | CZK 696,840 |
Use the GrossToNet Czech Republic calculator to calculate your net salary for 2026.