The average wage for 2026 is set at 48,967 CZK.
Progressive-taxation threshold
This affects high earners. If you earn more than 1,762,812 CZK a year, employment income or profit from other activities above this amount will be taxed at 23%. For employees, the progressive-taxation threshold is 146,901 CZK 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 2026, the threshold is 2,350,416 CZK.
Qualifying threshold for compulsory pension insurance
For 2026, this amount has increased to 117,521 CZK. 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 2026: in your tax return, you can claim donations up to 30% of your tax base.
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