What are the two Czech income-tax rates?

Since 2021 the Czech Republic uses 15 percent on the tax base up to a ceiling (48 times the average wage) and 23 percent on the portion above it. The ceiling for 2024 is about 1,582,812 CZK per year.

What is the sleva na poplatníka?

It is the basic taxpayer rebate (tax credit), a fixed annual amount of 30,840 CZK for 2024 that is subtracted directly from your computed tax. It can reduce your tax to zero but not below, so low earners often owe no income tax.

When does the 23 percent rate apply?

Only the part of your annual tax base above the ceiling (about 1,582,812 CZK for 2024) is taxed at 23 percent. Income up to the ceiling stays at 15 percent, so the higher rate affects only high earners.

Does this include social and health insurance?

No. Social security (about 7.1 percent) and health insurance (4.5 percent) for employees are separate mandatory deductions. This tool estimates only the income-tax portion (daň z příjmů).

Are other rebates included?

Only the basic taxpayer rebate is applied here. Additional credits for children, a spouse, disability, or a mortgage further reduce tax and depend on personal circumstances, so confirm your full liability with the tax office or an adviser.

Czech Republic Income Tax Calculator

Czech income tax (daň z příjmů) uses a simple two-rate structure: 15 percent up to an annual ceiling and 23 percent above it. A flat taxpayer rebate is then subtracted. This calculator applies both rates and the basic rebate to estimate your tax and net income.

How it works

The tax base is split at the ceiling (48× the average wage):

tax = 15% × min(base, ceiling) + 23% × max(0, base − ceiling)
final tax = max(0, tax − basic rebate)

For 2024 the ceiling is about 1,582,812 CZK and the basic taxpayer rebate (sleva na poplatníka) is 30,840 CZK. The rebate is subtracted from the computed tax and cannot push it below zero, so many lower earners pay no income tax at all. Social security and health insurance are separate and not included.

Example

On a tax base of 600,000 CZK: the whole amount is below the ceiling, so tax is 600,000 × 15% = 90,000. Subtract the 30,840 rebate to get 59,160 CZK of income tax, an effective rate of about 9.9 percent.

Notes

Defaults reflect 2024 figures (ceiling, rebate). Child and spouse credits lower tax further. Enter the tax base after deductible items. Confirm with the Czech Financial Administration (Finanční správa).