Social security and health insurance
Employees pay 7.1% of gross salary in social security, 6.5% for the pension and 0.6% for sickness insurance, up to a maximum assessment base of 2,350,416 Kč a year in 2026 (48 times the average wage of 48,967 Kč). Health insurance is 13.5% of gross salary, of which the employee pays one third, 4.5%, with no ceiling.
Income tax in 2026
Income tax is 15% of gross salary. On the part of income above 36 times the average wage, 1,762,812 Kč a year or about 146,900 Kč a month, the rate is 23%. Every taxpayer who signs the declaration gets a basic tax credit (sleva na poplatníka) of 30,840 Kč a year, 2,570 Kč a month, which makes the first 17,133 Kč of monthly pay effectively tax-free.
Parents get a further credit per child (daňové zvýhodnění): 15,204 Kč a year for the first child, 22,320 Kč for the second and 27,840 Kč for the third and each further child. If the credits exceed the tax, the difference is paid out as a tax bonus, provided you earned at least six times the minimum wage in the year (134,400 Kč in 2026).
A worked example
On 50,000 Kč gross a month: social security is 3,550 Kč and health insurance 2,250 Kč. Income tax is 15% of 50,000 Kč, 7,500 Kč, less the basic credit of 2,570 Kč, so 4,930 Kč. Take-home pay is 39,270 Kč a month. With two children the credits add 3,127 Kč a month, for 42,397 Kč.
Net pay at different salaries
| Gross a month | Net a month | Deductions |
|---|---|---|
| 22,400 Kč | 19,012 Kč | 15.1% |
| 30,000 Kč | 24,590 Kč | 18% |
| 40,000 Kč | 31,930 Kč | 20.2% |
| 50,000 Kč | 39,270 Kč | 21.5% |
| 60,000 Kč | 46,610 Kč | 22.3% |
| 80,000 Kč | 61,290 Kč | 23.4% |
| 100,000 Kč | 75,970 Kč | 24% |
| 150,000 Kč | 112,422 Kč | 25.1% |
Without children. Monthly figures are yearly averages.
What this leaves out
The credit for a spouse with a child under three and low income, disability credits, deductions for mortgage interest, pension savings and life insurance, and part-time or agreement work (DPP, DPČ) are not included. Your employer pays its own 24.8% social security and 9% health insurance on top of your gross salary.