Czechia income tax rates
Statutory personal income tax schedule for resident individuals under zákon č. 586/1992 Sb., o daních z příjmů, § 16 — two marginal rates (15% and 23%), with the 23% threshold tied to a multiple of the average wage and re-set each year.
| Current value | 2 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Zákon č. 586/1992 Sb., o daních z příjmů, § 16 — sazba 15 % do 36násobku průměrné mzdy a 23 % nad tuto hranici; 2026 average wage CZK 48,967/month per nařízení vlády č. 282/2025 Sb. (all-round assessment base), giving a 23% threshold of CZK 1,762,812/year |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Two progressive marginal rates: 15% and 23% (the 23% top rate replaced the old 'solidarity surcharge' from 2021, and the threshold was LOWERED from 48x to 36x average wage effective 2024 by the konsolidační balíček). THRESHOLD MECHANISM: the 23% rate applies to the part of the annual tax base exceeding 36x the average wage. The 'average wage' (průměrná mzda) for 2026 is CZK 48,967/month (fixed by government regulation on the general assessment base), so the annual threshold = 36 x 48,967 = CZK 1,762,812/year; the equivalent monthly threshold used in payroll withholding = 3 x 48,967 = CZK 146,901/month. Income up to the threshold is taxed at 15%, the excess at 23% (progressive — only the excess is taxed at 23%). Because the threshold moves with the average wage each year, these koruna figures change annually. The tax base for employees is gross salary (super-gross base was abolished in 2021). Standard personal tax credit (základní sleva na poplatníka) of CZK 30,840/year and other credits/deductions apply on top and are not modelled in the bands. A separate optional flat-tax regime (paušální daň) exists for small self-employed traders. Instrument: Income Tax Act § 16; Financial Administration is the revenue authority; full text in the official Sbírka zákonů / e-Sbírka.
Get it programmatically
curl https://euroref.dev/v1/cz/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/cz/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/cz/income-taxOther Czechia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · statutory interest rate · official exchange rates