Czech Republic

Individual - Taxes on personal income

Last reviewed - 13 December 2019

Czech tax residents are generally subject to Czech income tax on their worldwide income. Tax non-residents are generally taxed only on income considered Czech-source income.

Personal income tax rates

For 2019, the personal income tax (PIT) rate is 15%.

Solidarity contribution

As of 2013, 'solidarity contribution' amounting to 7% of the income (gross employment income and self-employment income less tax deductible expenses) over the social security payment cap (approximately CZK 130,800 a month) was introduced. This additional 'solidarity contribution' applies to income from employment and entrepreneurial activity only.

Local income taxes

There are no local taxes on income in the Czech Republic.