Czech Republic Gross to Net Salary Calculator

The minimum gross salary in the Czech Republic in 2026 is 22 400 CZK per month.

The minimum net salary after tax, social security (7.1%), and health insurance (4.5%) is 19 012 CZK per month.

On minimum wage, the employee doesn’t pay the full income tax because the monthly tax discount of 2 570 CZK partly covers it.

The average gross salary in the Czech Republic in 2026 is 48 967 CZK per month.

The average net salary after tax, social security (7.1 %) and health insurance (4.5 %) is 38 511 CZK.

The average salary for 2025 was 46 557 CZK, so the 2026 amount is an increase of roughly 5 %.

On the average salary, the employee pays income tax, but the monthly tax discount of 2 570 CZK reduces the final amount.

Employee tax rates remain 15% or 23% depending on total income, but include the following changes in 2026.

• The coefficient to determine who pays the higher Czech tax rate of 23% from average gross salary x 3.

• Example: average monthly gross salary (CZK 48 967) x 3 = CZK 146 901. This is the income threshold on the progressive tax rate. Earn anything over this amount, and you pay at the tax rate of 23%.

Income tax, social security, and health insurance are paid to Czech authorities by full-time employers, and employees receive a net salary. Further, both the employer and the employee pay into social security and health insurance.

For the employee, this comes out of their gross salary. Employees pay 7.1% of gross income into social security, and 4.5% into health insurance. The employer then pays from your gross salary 24.8% into social security, which distributes as 21.5% to retirement insurance, 2.1% sickness insurance, and 1.2% unemployment insurance. Another 9% of the employee’s gross annual then goes into health insurance.

“Tax discounts” are any deductibles which reduce a taxpayer’s total income tax. Take for examples the standard taxpayers’ discount, life insurance payments, mortgage interest rates, and claiming a spouse with lower income. Each of these events reduces the total taxable net income on the tax return. A tax credit on the other hand is a refund amount from the financial office depending on your income. One of the most common tax credits is claiming a child under 21 years old. Taxpayers may also use tax credits in replace of tax discounts when filing.

The tax credit is a payment refund from the financial tax office depending on your income. If your income tax is higher than your tax discount, then a tax credit can be used as a tax discount for a tax deduction. The tax credit is applied for kids under 21 years old and only one parent can claim the child tax credit.

If you are an EU resident, your unemployed spouse and children should be insured under the same company. Children and spouses on maternity leave have insurance coverage free of charge.

The Czech super-gross salary and solidarity tax were canceled beginning 1.1.2021. Now, income tax is calculated from gross salary (as is common in many other countries). This results in employees receiving a slightly higher net revenue. Meanwhile, employers pay no additional salary costs for the employee.

In the past, employees with a high wage would always pay solidarity tax, but this is no longer the case. In 2026, there are now updated tax rates depending on income thresholds.

• 15 percent tax rate on income up to CZK 146,901 monthly gross

• 23 percent tax rate on income above CZK 146,901 monthly gross

Example 1: Working mother of two children

Take a working mother of two children with a gross salary of CZK 35,000 per month. In this case, the deposit towards income tax before discounts is 15% of CZK 35,000 = CZK 5,250. However, as a mother of two children, it’s possible to claim:

• A taxpayer’s credit of CZK 2,570.

• Tax discount for the first children: CZK 1,267.

• Tax discount for the second child: CZK 1,860.

The total credits and discounts in this case become CZK 5,250. That is CZK 447 more than the income tax after applying the discount and child tax bonuses. Also, the employee must pay from their gross salary:

• 7.1 % social tax = CZK 2,485.

• 4.5% health insurance = CZK 1,575.

• This brings net salary after income tax deposits and insurance to CZK 34 514

On top of this, the employer also contributes:

• 24.8% social tax = CZK 8,680.

• 9% health insurance = CZK 3,150.

Example 2 - Higher earnings with no children

Take a gross salary of CZK 200,000 per month. In this case, remember that only income up to CZK 146,901 will have a 15% tax rate. The earnings over this amount will have a 23% tax rate. Now, the calculation becomes:

• CZK 200,000 – CZK 146,901= CZK 53,099 (income over the 15% tax rate)

• CZK 146,901 * 15% = CZK 22,035

• CZK 53,099* 23% = CZK 12,213

• CZK 22,035+ 12,213 = CZK 34,248 Income Tax

• CZK 34,248 – 2,570 CZK (tax discount for the taxpayer) = CZK 31,678 total monthly income tax.

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The Czech salary calculator shows your net salary (take-home pay) after income tax, social security, and health insurance.

You enter your gross income, and it instantly calculates your monthly net pay using current Czech tax rules.

The calculator is maintained by Pexpats accountants, so the deductions and tax discounts follow the same rules used in real Czech payroll and tax reporting.