The average wage for 2025 is set at CZK 46,557.
Progressive-taxation threshold
This affects high earners. If you earn more than CZK 1,676,052 a year, employment income or profit from other activities above this amount is taxed at 23%. For employees, the progressive-taxation threshold is CZK 139,671 per month.
Maximum assessment base for social security
This is 48 times the average wage. Employment income or profit from other activities above this threshold is no longer subject to social-security contributions. For 2025, the threshold is CZK 2,234,736.
Qualifying threshold for compulsory pension insurance
For 2025, this amount has increased to CZK 111,736. This means that if your annual profit from secondary self-employment (for example, a business alongside employment) exceeds this amount, you must pay social-security contributions.
Tax relief for donations
The increased deduction limit for charitable donations has also been retained for 2025: you can claim donations of up to 30% of your tax base in your tax return.
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