Nová výše průměrné mzdy pro rok 2026

The government regulation establishes the calculation basis for 2026, resulting in an increase in the established average wage to 48,967 CZK. The regulation has already been published in the Collection of Laws (HERE).

The new average wage will particularly affect the following:

• The threshold for taxation at a rate of 23% will increase to 1,762,812 CZK (an increase of 86,760 CZK compared to 2025). Income below this threshold will be taxed at a rate of 15%.
• For employees, the higher rate will apply to income exceeding 146,901 CZK per month (an increase of 7,230 CZK).
• The annual amount for the exemption of non-monetary benefits will increase to 24,483.5 CZK (an increase of 1,205 CZK).
• The threshold for so-called healthcare benefits is set at the average wage of 48,967 CZK.
• The maximum assessment base for social security contributions for employees and self-employed individuals (OSVČ) will change to 2,350,416 CZK (an increase of 115,680 CZK compared to 2025).
• The relevant income for so-called small-scale employment remains at 4,500 CZK.
• The relevant income for employees working under agreements to perform work (DPP) will increase to 12,000 CZK (an increase of 500 CZK).

The average wage affects a range of other indicators relevant to social security, health insurance, and insurance contributions for self-employed individuals, as well as the amount of the flat tax.

We will address these topics in more detail in upcoming alerts.

Authors:

Stanislav Kafka

Martina Hofmanová