Czech Republic

Individual - Significant developments

Last reviewed - 13 December 2019

There have been no recent significant developments in the area of personal taxation in the Czech Republic. At the government level, the introduction of progressive tax rates is being discussed informally (currently, there is a flat rate of 15%, increased by an additional 'solidarity surcharge' of 7% on gross income from employment and self-employment activities exceeding approximately 130,000 Czech koruna [CZK] a month), but no legislative changes are being drafted at the moment.