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Czech Republic Personal Income Tax Guide (IIT)

Czech Republic's personal income tax (daň z příjmů fyzických osob) uses a flat 15% rate on gross employment income with a 23% solidarity surcharge for high earners exceeding approximately CZK 1,935,552 annually. The super-gross wage concept was abolished in 2021 — tax is now calculated on gross wage. Key tax credits include the basic taxpayer credit of CZK 30,840, spouse credit, dependent child credit, and student/disabled credits. All amounts in CZK.

Czech daň z příjmů fyzických osob is administered by the Financial Administration (Finanční správa). The system applies a flat 15% rate on most income, with a 23% solidarity surcharge on income above the threshold. For related guidance, see our Corporate Tax Guide →, VAT Guide →, and Investment Income Guide →.

Tax Rates 2026

  • Flat rate: 15% on all income up to the solidarity surcharge threshold.
  • Solidarity surcharge: An additional 8% (total 23%) applies to annual income exceeding CZK 1,935,552 (2025 figure, indexed annually). This applies to employment income and self-employment income only — not to capital gains or passive income.
  • The super-gross wage (superhrubá mzda) was abolished effective 1 January 2021. Previously, tax was calculated on gross wage plus employer social and health insurance (approximately 133.8% of gross). Now, tax is calculated on the gross wage directly, significantly reducing the effective tax burden.

Personal Deduction (Sleva na poplatníka)

  • Basic taxpayer deduction: CZK 30,840 per year (2026). This is a tax credit (sleva na dani), not a deduction from income — it reduces your calculated tax directly. Every resident taxpayer is entitled to this credit.
  • The credit is claimed automatically by employers through the monthly payroll system (měsíční zúčtování záloh) or by individuals when filing their annual tax return.

Spouse Credit (Sleva na manžela/manželku)

  • CZK 24,840 per year if the spouse lives in the same household and has annual income below CZK 68,000 (2026). If the spouse is registered as a disabled person (ZTP/P), the credit increases to CZK 49,680.
  • Income includes employment, self-employment, rental, and most other income types — but not child benefits, social assistance, or care allowance. The spouse's income must be below the threshold for the full tax year.

Dependent Child Credit (Daňové zvýhodnění na dítě)

  • CZK 24,204 per year for each dependent child (2026). This is a tax credit that can reduce tax below zero — if the credit exceeds the tax liability, the excess is paid as a tax bonus (daňový bonus) to the taxpayer, provided the taxpayer's income is at least six times the minimum wage (approximately CZK 120,000 for 2026).
  • The credit applies to children under 18, or under 26 if in full-time study (secondary school, university) or if disabled. The child must be a dependent of the taxpayer for the entire tax year or from the month of birth.
  • Only one parent per household may claim the child credit per child. Divorced parents typically agree who claims it, or the court determines entitlement based on custody arrangements.

Student, Disabled, and Other Credits

  • Student credit (sleva na studenta): CZK 4,020 per year for taxpayers in full-time study at secondary school, university, or recognised vocational programme. Available for the months the taxpayer is a student (up to age 26).
  • Disability credits: CZK 2,520 per year for mild disability (invalidita I. nebo II. stupně); CZK 5,040 per year for moderate disability (invalidita III. stupně); CZK 16,140 per year for severe disability with need for an accompanying person (ZTP/P průkaz).
  • Pensioner credit: Recipients of old-age pensions who continue to work may still claim the basic taxpayer credit of CZK 30,840.
  • Employment credit: There is no separate employment credit — the basic taxpayer credit covers all employed persons.

Filing Requirements

  • Employees: Most employees satisfy their tax obligations through monthly payroll withholding (zálohy na daň). An annual tax return (daňové přiznání) is only required if: (a) income from multiple employers exceeds CZK 6,000 in the year, (b) self-employment or other income exceeds CZK 20,000, (c) the employee requests it to claim deductions/credits not processed by the employer. Employees who only have one employer can request an annual settlement (roční zúčtování) from their employer instead of filing a return.
  • Self-employed (OSVČ): Must file an annual tax return by 1 April (or extended to 1 May if filed electronically). Self-employed persons pay monthly or quarterly advance tax payments (zálohy) based on the previous year's tax liability.
  • Non-residents: File on Czech-source income only. Residents file on worldwide income, with foreign tax credits available under tax treaties (up to the Czech tax due on that income).

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