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

2026-07-26 — Podnikio Team

The 2026 sleva na poplatníka (basic personal tax credit) is 30,840 CZK — it's subtracted directly from your calculated income tax, not your income.

## 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?

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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](/en/blog/czech-republic/real-expenses-taxation-2026) or the [recognized expenses guide](/en/blog/czech-republic/recognized-expenses-taxation-2026).

## Calculator

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

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## 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.

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## Related posts

- [🇨🇿 Czech Republic — Real Expenses Taxation for Freelancers in 2026](https://www.podnik.io/en/blog/czech-republic/real-expenses-taxation-2026)
- [🇨🇿 Czech Republic — Recognized Expenses Taxation for Freelancers in 2026](https://www.podnik.io/en/blog/czech-republic/recognized-expenses-taxation-2026)