Living in the Czech Republic: residence or 183 days, tax at 15 % then 23 %, contributions 2026

In the Czech Republic, an individual is considered a tax resident if they are domiciled in the country or if they are physically present there for at least 183 days. Either of these two criteria is sufficient. Residents are taxed on their Czech-source income as if it were foreign income. The income tax rate is 15% up to 36 times the average salary, and 23% above that. Social security contributions for 2026 are published by CLEISS. This page does not cover dividends, capital gains, or wealth tax.

Two residency criteria: domicile or 183 days

The Czech Tax Administration (Finanční správa) answers the question "daňový rezident" by referring to Article 2, paragraph 2, of Act No. 586/1992 on Income Tax (answer published on March 6, 2026). A person is considered a resident if they meet one of the following criteria:

The official Czech government portal defines domicile as the place where a taxpayer has their permanent home, with the intention of remaining there permanently. It describes 183 days of residence as a stay within the relevant calendar year, whether in one or more periods. Subject to a tax treaty, it classifies as non-residents those who do not meet either of these criteria.

The Czech Tax Administration (Finanční správa) clarifies that a tax resident individual in the Czech Republic has "daňovou povinnost z celosvětových příjmů," meaning a tax obligation on their worldwide income, including income from another country. It also specifies that any day of residence, even if started, counts towards the 183-day period. The taxation of non-residents is not addressed here.

15 % up to 36 times the average salary, 23 % beyond that

According to the state portal, the rate is 15 % on the portion of the tax base up to 36 times the average salary, and 23 % on the portion exceeding this threshold. The Federal Tax Administration (Finanční správa) provides the same rates on its tax system description page, as of January 1, 2026, with the note that since the 2023 tax year, the threshold of 48 times the average has been replaced by 36 times. A press release dated January 5, 2026, outlining the year's changes, reiterates the 36-times threshold for company board members residing abroad.

The average salary amount in Czech crowns is not shown here; therefore, the threshold is not converted to euros. For certain Czech-source income withheld at source, the same page of the Finance Department indicates a special rate of 15 %. A detailed list of this income is not provided here.

Social security contributions 2026

CLEISS publishes the rates from January 1st to December 31st, 2026.

The annual ceiling is CZK 2,350,416 for sickness, pensions, and unemployment. No ceiling is specified for healthcare. A note from CLEISS on the employer's pension rate (21.5 %) clarifies: "The rate is increased to 24.5 % for activities considered high-risk." Workplace accidents and occupational illnesses depend on the risk level of the activity.

A base of 40 times the average: a numerical example (fictitious profile)

Situation. Claire, a fictitious profile, is domiciled in the Czech Republic. Her annual tax base is assumed to be 40 times the average salary, denoted W.

Issue. She wants to estimate the tax and its average rate, without knowing the amount of W.

Strategy. It applies 15 % to the part up to 36 W and 23 % to the part beyond that.

Result. The portion up to 36 W yields 5.4 W (36 W at 15 %). The portion of 4 W beyond that yields 0.92 W (4 W at 23 %). The tax is 6.32 W, representing an average rate of 15.8 %. This calculation ignores allowances, tax credits, social security contributions, and reporting requirements, which we have not determined.

What this page does not cover

This page does not cover the taxation of dividends, interest and capital gains, property tax, inheritance tax, the tax filing schedule for residents, or residence permits: these matters should be verified with the Czech Tax Authority (Finanční správa). Withholding taxes between France and the Czech Republic, the 183-day rule for salaries, and the elimination of double taxation are described on our page on [the relevant section/topic]. France-Czech Republic tax treaty From 2003. Local taxation is validated with a professional established in the country. Matters pertaining to France, particularly the departure declaration and the accounts to be declared, are addressed in our pages on tax residence and exit tax.

What changes depending on your situation

• Your home: stable accommodation and intention of permanent residence.
• Your number of days of attendance in the calendar year.
• Your status: employee, or self-employed worker, with different contribution rates.
• The level of your tax base in relation to the threshold of 36 times the average.
• The nature of your income and its taxation at source.

The rule depends on your situation. No results are guaranteed.