Czech Republic Tax Calculator for Remote Workers

The Czech Republic uses two brackets: 15% on income up to CZK 1,762,812 (36× the average wage of CZK 48,967/month), and 23% on income above that threshold. A basic taxpayer credit (sleva na poplatníka) of CZK 30,840/year effectively makes the first ~CZK 205,600 tax-free.

• ·Employees pay CSSZ social security at 7.1% (pension 6.5% + sickness 0.6%), capped at CZK 2,350,416 (48× average wage).
• ·VZP health insurance is 4.5% with no cap.
• ·Total employee contributions: 11.6% of gross salary.
• ·Employers pay an additional 24.8% SS + 9% HI on top.

• ·OSVČ can claim paušální výdaje (flat-rate expenses) of 60% for trade/IT activities under the Živnostenský list.
• ·CSSZ social security is 29.2% on 55% of profit (assessment base), capped at CZK 2,350,416.
• ·VZP health insurance is 13.5% on 50% of profit, uncapped.
• ·The same 15%/23% income tax brackets apply to profit after expenses.

• ·The paušální daň is a simplified flat monthly payment covering income tax, social security, and health insurance.
• ·In 2026, Zone I costs CZK 9,984/month (~CZK 119,808/year) for revenue up to CZK 2,000,000.
• ·It's popular with small freelancers but not modeled in this calculator since it's a fixed amount, not percentage-based.

• ·No.
• ·The Czech Republic does not yet have a dedicated digital nomad visa.
• ·The most popular alternative is the Živnostenský list (trade license), which allows self-employment but creates full Czech tax residency.
• ·Non-EU citizens apply for a long-term business visa alongside the trade license.