Net salary 2026 / 2027

How we calculate

• Employee social insurance 7.1 % (Section 7(1)(d) of Act No. 589/1992 Coll.); health insurance 13.5 % (Section 2 of Act No. 592/1992 Coll.), of which the employee pays one third (Section 9(2) of Act No. 48/1997 Coll.).
• Income tax advance 15 %, 23 % on the part of the base above three times the average wage; the base is rounded up to whole hundreds of CZK (Section 38h of Act No. 586/1992 Coll.).
• With a signed taxpayer's declaration: credit of CZK 30,840 a year (CZK 2,570 a month, Section 35ba) and child tax benefit of CZK 15,204 / 22,320 / 27,840 a year (Section 35c). A tax bonus is paid if it is at least CZK 50 and the salary is at least half of the minimum wage (Section 35d).
• Average wage for 2026: 46,278 × 1.0581 = CZK 48,967, rounded up (Section 23b(4) of Act No. 589/1992 Coll.; Government Regulation No. 365/2025 Coll.); minimum wage CZK 22,400.
• Year 2027: average wage 48,900 × 1.0565 = CZK 51,663 (Government Regulation No. 177/2026 Coll.), minimum wage CZK 24,900; the student credit of CZK 4,020 a year returns (Section 35bc of Act No. 586/1992 Coll. as of 1 January 2027). From 1 January 2027 the calculator shows 2027 automatically.