Net salary calculator
The net salary calculator shows you in a few seconds how much of your gross wage actually lands in your bank account. Enter your gross salary and any tax reliefs you are entitled to, and the calculator subtracts social and health insurance as well as the income-tax advance using the rates valid for 2026. It is useful for employees checking their payslip and for job seekers who want to estimate net income from an advertised gross salary.
How net salary is calculated
Net salary is the amount an employee keeps after all mandatory deductions from the gross wage. In 2026 it is calculated in three steps:
- Insurance paid by the employee — social insurance of 7.1 % and health insurance of 4.5 % are withheld from the gross wage, i.e. 11.6 % in total.
- Income-tax advance — since 2021 the tax base is the gross wage itself (the former “super-gross wage“ was abolished). The tax rate is 15 % up to a monthly income of CZK 146,901; the part above this threshold is taxed at 23 %.
- Tax reliefs — reliefs you are entitled to are deducted from the calculated tax. The basic taxpayer relief is CZK 2,570 per month and is claimed by almost every employee who has signed the taxpayer declaration.
Net salary = Gross wage − social (7.1 %) − health (4.5 %) − (tax 15 % − reliefs)
Worked example step by step
Let's use a gross wage of CZK 45,000 and the applied taxpayer relief (year 2026):
| Step | Item | Calculation | Amount |
|---|---|---|---|
| 1 | Gross wage | — | CZK 45,000 |
| 2 | Social insurance (7.1 %) | 45,000 × 0.071 | −CZK 3,195 |
| 3 | Health insurance (4.5 %) | 45,000 × 0.045 | −CZK 2,025 |
| 4 | Tax base | = gross wage | CZK 45,000 |
| 5 | Tax 15 % | 45,000 × 0.15 | CZK 6,750 |
| 6 | Taxpayer relief | — | −CZK 2,570 |
| 7 | Tax advance after relief | 6,750 − 2,570 | CZK 4,180 |
| 8 | Net salary | 45,000 − 3,195 − 2,025 − 4,180 | CZK 35,600 |
So from a gross wage of CZK 45,000 the employee receives CZK 35,600. Because the monthly income did not exceed CZK 146,901, only the basic 15 % tax rate applies.
What affects the result
- Reliefs and tax benefits — besides the taxpayer relief, the result can be improved by relief for a spouse, disability, student status, or the child tax benefit (which can even turn tax into a negative “tax bonus“).
- Taxpayer declaration — without a signed declaration at the employer, the taxpayer relief is not applied monthly and net salary is lower (the relief can be reclaimed in the annual settlement).
- Higher income — the part of monthly salary above CZK 146,901 is taxed at 23 %, so the effective tax rate rises.
- Above-limit benefits and deductions — garnishments, savings, above-limit meal allowances or a company car for private use can further change the final amount.
When the net salary calculator is useful and what to watch out for
The calculator is handy when you check a payslip, compare job offers or plan a family budget. Before you rely on the result, keep in mind what the calculation does not include: it does not account for annual tax settlement, income from several jobs at once, irregular bonuses, or specific deductions (garnishments, savings, insurance) withheld by the employer. The result is therefore indicative — the exact amount is always determined by the payroll department based on your specific situation.
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
What is the net salary from CZK 45,000 gross in 2026?
With the basic taxpayer relief applied, the net salary is CZK 35,600 (see the worked example above).
How much is withheld from the gross wage for insurance?
7.1 % for social insurance and 4.5 % for health insurance are withheld from the employee's gross wage, 11.6 % in total.
What is the taxpayer relief and how much is it?
It is the basic tax relief that almost every employee with a signed taxpayer declaration can claim. In 2026 it is CZK 2,570 per month.
When is the 23 % tax applied instead of 15 %?
The 23 % rate applies only to the part of monthly income exceeding CZK 146,901. Up to that threshold, 15 % applies.
Do I have to sign the taxpayer declaration?
You don't have to, but without it the employer will not apply the monthly taxpayer relief and your net salary will be lower. The relief can then be reclaimed in the annual settlement.
Does the calculator include the child tax benefit?
The basic calculation is based on the taxpayer relief. The child benefit further increases the result and with several children may appear as a tax bonus — enter it if you are entitled to it.
Why is the super-gross wage no longer used since 2021?
The super-gross wage (tax base increased by employer-paid insurance) was abolished in 2021. The tax base is now the gross wage directly, which simplified the calculation.
Is the calculator's result binding?
No, it is indicative. The exact net salary is determined by the employer's payroll department based on your specific situation and all deductions.
Sources & legislation
📅 Last updated: 11 July 2026