What are the Czech income tax rates?

15% on employment income up to 36 times the average monthly wage (threshold approximately 1,582,812 CZK in 2024). 23% on income above this threshold. The threshold is adjusted annually.

How is Czech employment income taxed?

The super-gross salary system was abolished in 2021. Now the tax base is gross income minus employee social and health insurance (11% of gross: 6.5% social + 4.5% health). Employer contributes separately 33.8%.

What tax credits are available?

Basic taxpayer credit (slevy na dani): 30,840 CZK (2024). Child credit: 15,204 CZK first child, 19,404 CZK second, 24,204 CZK third+. Student credit: 4,020 CZK. Non-working spouse credit: 24,840 CZK.

How are dividends from s.r.o. taxed?

Dividends from Czech companies (s.r.o.) are subject to 15% withholding tax (srazková dan). No further tax liability for the recipient. Dividends from abroad are taxed at the progressive rates.

What is the paušální dan (lump-sum tax)?

Available for sole proprietors with annual income under 2 million CZK. Fixed monthly payment of 7,498 CZK (2024) covering income tax, health insurance, and social insurance in one payment. No annual declaration required.

Czech Republic Dan z Prijmu (Income Tax) Calculator 2024

Calculate Czech income tax (dan z prijmu fyzickych osob). Rates: 15% on income up to 36x average wage (approx 1,582,812 CZK), 23% above. Includes health and social insurance contributions.

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