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Taxes in The Czech Republic (2024) – Lta Legal Tax Audit
THE CZECH REPUBLIC (2024)
- income taxes
– personal income tax
– corporate income tax
- consumption taxes
– value added tax
– excise taxes (alcohol, beer, wine, tobacco and tobacco products, fuels and lubes)
- energy taxes (natural gas, solid fuels, electricity)
- property taxes
– real estate tax
– road tax
- insurance (taxes)
- social security (tax)
– health insurance
Changes in employee income taxation in 2024 | KPMG Czech Republic
Unlike the reduction of the income threshold for applying the progressive tax rate, the maximum assessment base for social security contributions remains at 48 times the average wage, i.e., CZK 2,110,416 for 2024. Above this income, no social security contributions are payable by employees and employers.
Changes to Czech Taxes – Updated Rules and Rates – Pexpats
The income limit for paying the higher 23% tax rate has increased. Previously, the limit was average gross salary x 46. In 2025, it is indeed average gross salary (CZK 46,557) x 36. This makes the income limit for the higher tax rate CZK 46,557 x 36 = CZK 1,676,052. If earning income under this amount,the 15% tax rate applies.
[Read more](https://www.pexpats.com/czech-taxes-updated-guid…benefits – for self -employed persons at least 180 days in one year before joining maternity and at least 270 days in the last two years,” Klíma adds.
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Standing will also heal on students
Last year, students filing a tax return applied not only a basic tax discount on a taxpayer of CZK 30,840, but also a discount on a student of 4020 crowns. But they can no longer apply it for 2024.
However, for university students, their self -employed activities in studying social and health insurance are considered to be the performance of secondary activities in the study of social and health insurance. Thus, the minimum assessment foundations do not apply to students acting as self -employed.
Another novelty applies to people with high incomes covered by 23 percent. For 2024, it is subject to a higher tax base of the tax base over CZK 1,582,812, while for 2023 it was up to CZK 1,935,552. The income tax rate in the first tax zone remained unchanged, 15 percent.
