Výpočet čisté mzdy 2026: záloha na daň, pojištění, slevy a daňový bonus na děti
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 16 Oct 2026.Z hrubé mzdy se strhává 7,1 % sociální pojištění a 4,5 % zdravotní pojištění, obojí zaokrouhlené na celé koruny nahoru. Záloha na daň je 15 % ze základu zaokrouhleného na stovky nahoru, nad trojnásobek průměrné mzdy 23 %. Kdo podepsal prohlášení, má slevu 2 570 Kč měsíčně a na děti 1 267, 1 860 a 2 320 Kč. Z 50 000 Kč hrubého tak zbude 39 270 Kč čistého.
Hrubá mzda: the month's pay before insurance and tax.
1,267 Kč a month for the first, 1,860 Kč for the second, 2,320 Kč for each further child.
39,270 Kč
50,000 Kč − 3,550 Kč social − 2,250 Kč health − 4,930 Kč taxNot included: disability credits, the spouse credit (yearly return), non-residents and the yearly settlement.
Income Tax Act 586/1992 Sb., social insurance 589/1992 Sb., health insurance 592/1992 Sb. and 48/1997 Sb. (e-Sbírka), ČSSZ, MPSV and VZP 2026 amounts, checked 16 Oct 2026. An estimate.
| Gross salary | 50,000 Kč |
| Social insurance, 7.1%, rounded up | −3,550 Kč |
| Health insurance, 13.5%, rounded up | 6,750 Kč |
| Your third of it | −2,250 Kč |
| Tax base, rounded up to hundreds | 50,000 Kč |
| Advance: 15% (23% above 146,901 Kč) | 7,500 Kč |
| Taxpayer credit | −2,570 Kč |
| Tax withheld | −4,930 Kč |
| Net salary | 39,270 Kč |
| Employer social insurance, 24.8% | 12,400 Kč |
| Employer health insurance (two thirds) | 4,500 Kč |
| Employer's total cost | 66,900 Kč |
2026 · Rates and rules read from the sources listed on this page (the earliest on 16 Oct 2026); they may have changed since.
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This calculator works out the monthly payroll of an employee in the Czech Republic in 2026, from the laws in e-Sbírka, the official collection of laws, and the 2026 amounts published by ČSSZ, MPSV and VZP.
The tax advance. The base is the month's gross pay rounded up to whole hundreds. The advance is 15% of it up to three times the average wage, 146,901 Kč a month in 2026, and 23% above, rounded up to the crown.
Credits. With a signed tax declaration (prohlášení), the advance falls by 2,570 Kč, a twelfth of the 30,840 Kč yearly credit. Children bring 1,267 Kč a month for the first, 1,860 Kč for the second and 2,320 Kč for each further child. What the tax cannot absorb is paid as a monthly tax bonus, if it is at least 50 Kč and you earn at least half the minimum wage, 11,200 Kč.
The rest of the article, and all 6 questions about Czech Net Salary Calculator 2026 (Čistá Mzda), are on the Czech Net Salary Calculator 2026 (Čistá Mzda) page.
Section 16 of the Income Tax Act sets 15% up to 36 times the average wage a year and 23% above. Monthly advances apply the same rates around three times the average wage, which is 146,901 Kč a month in 2026, with an average wage of 48,967 Kč.
Section 35c gives 15,204 Kč a year for the first child, 22,320 Kč for the second and 27,840 Kč for each further child. Monthly that is 1,267, 1,860 and 2,320 Kč. The part the tax cannot absorb is paid out as a tax bonus of at least 50 Kč.
An employee who signed the tax declaration with the employer and earned at least half the minimum wage in the month, 11,200 Kč in 2026, since the minimum wage is 22,400 Kč. Below that, the benefit can still be claimed in the yearly settlement or tax return.
Yes. Social insurance is due only up to a maximum base of 48 times the average wage a year, 2,350,416 Kč for 2026. Once the year's pay passes it, no more employee or employer social insurance is due that year. Health insurance has no cap for employees.
Rates and rules change; check the source before you rely on a figure.
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