Salary in the Czech Republic 2026: minimum wage, tax, and contributions

Minimum wage

• 22 400 Kč per month or 134,40 Kč per hour in 2026 (for a 40-hour work week).
• From 2027 — 24 900 Kč and 148,30 Kč per h.
• Allowances for overtime, night shifts, weekends, and holidays are not included in the minimum wage.

Deductions

• Social insurance — 7,1%.
• Health insurance — ≈4,5%.
• Tax — 15% (23% only on the part above ≈146 900 Kč per month), from which the taxpayer discount is deducted 2 570 Kč per month.

Tax declaration form — required

The employer applies the 2 570 Kč discount only if you have signed the taxpayer declaration (prohlášení poplatníka) — within 30 days from the start of work, and then annually by February 15. It is signed with only one employer. Child discounts apply only if the children live with you in the EU.

Annual tax settlement

If you worked for one employer (or for several consecutively) and signed the declaration everywhere, ask your employer for an annual tax settlement by February 15 — the overpayment will be refunded with your March salary. Otherwise, file your own declaration: by April 1 (electronically — by May 1).

Official sources

Data verified on October 4, 2026. Rules and amounts change — check with the source before making important decisions.

• MPSV: minimum wage
• Income Tax Act (586/1992)
• ČSSZ: social security contribution rates
• ČSSZ: main indicators 2026