Czech Republic Personal Income Tax
Detailed personal income tax rates and rules for Czech Republic in 2026.
The Czech Republic applies a two-bracket income tax system: 15% on income up to 36 times the average salary (approximately CZK 1,582,812 per year in 2024) and 23% on income above this threshold. The higher rate was introduced in 2024, replacing a temporary solidarity surcharge. A basic taxpayer allowance of CZK 30,840 reduces the tax liability (equivalent to 15% of CZK 205,600). Additional credits exist for spouses, children, and disability.
| Income Range (CZK) | Tax Rate |
|---|---|
| Kč 0 – Kč 1.6M | 15% |
| Kč 1.6M+ | 23% |
Filing Deadline
April 1 of the following year (July 1 if filed electronically or by a tax advisor)
Residency Rule
An individual is a Czech tax resident if they have a permanent home in the Czech Republic or are present for at least 183 days in a calendar year. Residents are taxed on worldwide income. Non-residents are taxed only on Czech-source income.
Additional Notes
The Czech Republic abolished the super-gross salary concept in 2021, which had effectively taxed employment income at a higher rate by adding employer social contributions to the tax base. Small business owners and freelancers (OSVČ) can opt for lump-sum expense deductions (30-80% of revenue depending on the type of activity) instead of tracking actual expenses. A lump-sum tax regime (paušální daň) is available for small entrepreneurs with annual income up to CZK 2 million.
How Czech Republic Income Tax compares
Czech Republic’s top personal income tax rate of 23% is the 137th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
