Czech Income Tax 15%/23% Calculator 2027

Czech personal income tax is 15% standard, with a 23% surcharge on annual tax base above CZK 1,582,812 (36× annual minimum wage, 2027). Tax credits reduce final tax. Source: Income Tax Act §16, financnisprava.cz.

Mortgage interest, donations, pension
Annual Income Tax
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15% + 23% surcharge if applicable
Tax Base
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15% Portion
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23% Surcharge
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Tax Before Credits
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Credits
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Final Tax
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Czech Income Tax 2027 — 15% Standard, 23% Surcharge

Income tax rate is 15% on annual tax base up to CZK 1,582,812 (36× annual minimum wage, 2027). Above that, the surcharge bumps the rate to 23%. The 23% surcharge replaced the previous solidarity tax in 2021 tax reform. Tax base is gross income minus mandatory social and health insurance contributions. Source: Income Tax Act §16, financnisprava.cz.

How Credits Reduce Final Tax Owed

Czech credits (sleva na dani) directly reduce tax owed, not tax base. Basic taxpayer credit CZK 30,840/year. Working spouse (income

Deductions Reduce Tax Base (Different from Credits)

Deductions reduce taxable income before tax is calculated. Common deductions: pension scheme contributions up to CZK 24,000, life insurance CZK 24,000, mortgage interest CZK 150,000 (own residence), charitable donations 1-15% of base, donated blood CZK 3,000/donation, professional training, executive education. Source: Income Tax Act §15.

Filing Deadline and Forms

Annual tax return (DPFO Form 25 5405) due April 1, 2027 for 2026 income. Extension to July 1 if filed by a registered tax advisor (with power of attorney). Electronic filing via EPO portal (financnisprava.cz). Most employees with single-employer income don't file — employer reconciles at year-end. Self-employed and multi-source income must file.