🇨🇿 Czech Republic — 2026 Sleva na Poplatníka (30,840 CZK)

What is the sleva na poplatníka in 2026?

The sleva na poplatníka ("basic taxpayer credit") is a flat 30,840 CZK annual tax credit available to every Czech taxpayer, including self-employed individuals (OSVČ). It's not a deduction from your income — it's subtracted directly from your calculated tax bill, after income tax has already been worked out.

How is it applied?

1. Calculate your taxable base (gross income minus expenses, whether real or the 60% recognized rate)
2. Apply the progressive rate: 15% on the portion up to 1,762,812 CZK, 23% above that
3. Subtract 30,840 CZK from the result

If the credit exceeds your calculated tax, your tax bill becomes zero — but there's no refund of the unused portion. :)

Does it apply to every Czech tax method?

No — it only applies to methods that go through the progressive income tax calculation:

• ✅ Real expenses — applies
• ✅ Recognized expenses (60%, 80%, 40%, 30% flat-rate deductions) — applies
• ❌ Paušální daň (fixed payment) — doesn't apply separately; the regime replaces the whole income-tax calculation with one fixed monthly payment, so there's no separate tax figure to subtract the credit from
• ❌ s.r.o. company — doesn't apply; corporate tax and dividend tax are calculated separately, not through personal income tax

Does the credit ever phase out?

No. It's a flat amount, unaffected by how much you earn — unlike some countries where credits taper off at higher incomes.

Example

At 1,000,000 CZK taxable base (all at the 15% rate): 1,000,000 × 15% = 150,000 CZK, minus the 30,840 CZK credit = 119,160 CZK owed.

For the full calculation — including recognized vs. real expenses and where the crossover with paušální daň sits — see the real expenses guide or the recognized expenses guide.

Calculator

Enter your gross income to see your exact tax bill after the sleva na poplatníka is applied.

Contact us

If you have questions about which Czech tax method fits your situation, feel free to reach out. We offer a free initial consultation.