Net Salary Calculator 2025

The minimum gross salary in 2025 is CZK 20 800 CZK. The minimum net salary in the Czech Republic after deducting employee contributions for social security (7.1% of gross salary), health insurance (4.5 % of gross salary), and income tax, the net salary is CZK 17 837.

On minimum salary, the employee doesn't pay full income tax. Because a tax discount of CZK 2,570 partly covers the employee tax amount.

The average gross salary in 2025 is CZK 46 557 . The average net salary in the Czech Republic after deducting employee contributions for social security(7.1% of gross salary), health insurance( 4.5 % of gross salary), and employee income tax( 15% of gross salary), the average net salary is CZK 34, 841.

On the average salary, the employee pays partly income tax. Because a tax discount of CZK 2,570 covers part of the employee income tax amount.

Employee tax rates remain 15% or 23% depending on total income, but include the following changes in 2025.

• 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 46 557) x 3 = CZK 139 671. 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 2025, there are now updated tax rates depending on income thresholds.

• 15 percent tax rate on income up to CZK 139 671 monthly gross

• 23 percent tax rate on income above CZK 139 671 monthly gross

Example 1: Working mother of two childrenTake 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 discounts.Also, the employee must pay from their gross salary:

• 6.5% social tax = CZK 2,275.

• 4.5% health insurance = CZK 1,575.

• This brings net salary after income tax deposits and insurance to CZK 32,027.

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 139 671 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 139 671= CZK 60 329 (income over the 15% tax rate)

• CZK 139 671 * 15% = CZK 20 951

• CZK 60 329 * 23% = CZK 13 876

• CZK 20 951 + 13 876 = CZK 34 827 taxable

• CZK 34 827 – 2,570 CZK (credit for the taxpayer) = CZK 32 257 CZK total monthly tax

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