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Czech payroll tax rates and limits for 2026
The values our Czech net salary calculator uses.
| Item | 2026 |
|---|---|
| Income tax rate | 15%, 23% on monthly pay above 146,901 CZK |
| 23% threshold per year | 1,762,812 CZK |
| Taxpayer discount | 2,570 CZK a month (30,840 CZK a year) |
| Child credit, 1st child | 1,267 CZK a month |
| Child credit, 2nd child | 1,860 CZK a month |
| Child credit, 3rd and further | 2,320 CZK a month |
| Employee social insurance | 7.1% |
| Employee health insurance | 4.5% |
| Employer social insurance | 24.8% |
| Employer health insurance | 9% |
| Social insurance cap | 2,350,416 CZK a year |
| Average wage used for limits | 48,967 CZK |
| Minimum wage | 22,400 CZK a month, 134.40 CZK an hour |
Sources
Last checked 19 October 2026.